J. Darin  Stewart, J.D., C.P.A. - Attorney at Law

301 East Pine Street
Suite 1400
Post Office Box 3068 (32802-3068)
Orlando, Florida 32801

P 407-843-8880
F 407-244-5690
D 407-244-5639

401 East Jackson Street
Suite 2700
Post Office Box 3324 (33601-3324)
Tampa, Florida 33602

P 813-273-5000
F 813-273-5145

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Darin has extensive experience spanning more than 20 years representing organizations, individuals, and individual medical providers whose needs include solutions to federal and state health care regulatory compliance issues, complex financing vehicles, establishing corporate structures through which to transact business enterprises, leasing issues, and numerous corporate law issues.

Darin assists both organizations and individual medical providers in navigating the complex and ever-changing federal and state health care regulatory environment in such areas as:

  • Anti-kickback;
  • Stark;
  • HIPAA;
  • Medicare and Medicaid compliance;
  • State patient self-referral laws;
  • State patient brokering laws; and
  • Patient end-of-life issues.

Darin's clients include health care providers such as:

  • Hospitals;
  • Physicians;
  • Skilled nursing facilities;
  • Assisted living facilities;
  • Continuing care retirement communities;
  • Home health agencies; and
  • Health care clinics.

Darin facilitates clients in achieving their goals by structuring practical solutions despite a challenging regulatory environment. He has extensive experience in representing organizations in:

  • Complex financing transactions, including new bond financing issues, reissuances, refundings and restructurings;
  • Securitization, collateralization and drafting of loan documents;
  • Due diligence review;
  • Identifying public financing risks; 
  • Required EMMA disclosures; and
  • Many other types of financings including debt sold on the public market, as well as private placement financing. 

Darin's clients include various national and local not-for-profit as well as for-profit organizations that are issuing new debt (public and private placement) or restructuring existing debt. He has represented clients in over $10 billion of bond financings and restructurings. In addition, Darin has experience in HUD guaranteed mortgage financing as well as financing and structuring affordable housing developments.

Darin advises both corporate organizations and individuals in numerous corporate transactions including:

  • Purchasing and selling businesses;
  • Establishing the correct corporate structure in order to enter into a business enterprise;
  • Establishing joint ventures;
  • Applying for and maintaining federal income tax exemption status for those businesses wishing to operate as a not-for-profit organization;
  • Applying for and maintaining property tax exemption;
  • Analyzing excess private benefit transaction issues for not-for-profit organizations;
  • Not-for-profit corporation setup; and
  • Numerous contracting issues.

Darin routinely drafts and reviews contracts, purchase and sale agreements, management agreements, letters of intent, opinion letters and advice memoranda. In addition, Darin prepares ground leases, space leases, equipment leases and time share leases. 

Additional Information About J. Darin Stewart, J.D., C.P.A.

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Darin earned his law degree from the University of Florida in 1994 and, combined with his certified public accountant certification, practices in the areas of corporate law, health care, finance and tax.

Darin previously served as corporate counsel for a national not-for-profit health care system with revenue exceeding $9 billion and has been a member of several medical ethics committees. 

  • Southern Adventist University, B.B.A., business administration, accounting (1991)
  • University of Florida School of Law, J.D. (1994)
  • Certified Public Accountant, Florida (1995)
  • Florida
  • U.S. District Court, Middle District of Florida
Professional Associations & Memberships
  • American Bar Association
  • The Florida Bar
  • American Health Lawyers Association
  • Florida Institute of Certified Public Accountants
  • Healthcare Financial Management Association
  • Medical Ethics Committees
  • Junior Achievement, Volunteer
  • American Cancer Society Cattle Baron's Ball
  • Stoneybrook Master Association of Orlando, Inc., Board Member
  • Toastmasters
Presentations & Seminars
  • “Health Data Privacy Compliance in the U.S., European Union and Latin America,” St. Thomas University School of Law, October 1, 2015
  • “Telemedicine in Florida,” CompuTech City Webinar, March 13, 2015
  • “Tax- Exempt Organizations from Start to Finish,” National Business Institute, Daytona Beach Florida, December 12, 2013
  • “Ins and Outs of Advising Tax-Exempt Organizations,” National Business Institute, Miami, Florida, June 18, 2013
Articles & Publications
Awards & Recognitions
  • AV Preeminent™ Rated by Martindale-Hubbell
  • YouTube
  • Twitter
  • Facebook
  • LinkedIn
  • Ingenuity in Action.®

To contact your closest G|R Office call 800-338-3381

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