Mark T. Schieble


Mark T. Schieble is a partner at Foley & Lardner LLP, resident in the firm’s San Francisco office. He is a member of the firm’s Tax Practice Group and Finance Practice Group, as well as the firm’s Health Care & Life Sciences Sector.

In the tax field, Mark specializes in exempt organization matters and tax-exempt finance, but he also regularly practices in the areas of joint ventures, partnerships, and mergers and acquisitions. While Mark’s initial experience in the finance field was entirely from the tax perspective, serving as special tax counsel, he began serving as general finance counsel on finance matters some years ago and now regularly serves in the roles of bond counsel, lender’s counsel, and borrower’s counsel on a variety of matters, but particularly in financings for health care providers, senior housing providers, and low-income housing sponsors.

Awards and Recognition

  • Peer Review Rated as AV Preeminent®, the highest performance rating in Martindale-Hubbell’s peer review rating system
  • Recognized in 2011 by the Legal 500 for his work in domestic tax


  • Member, American Bar Association
    • Tax Section
  • National Association of Bond Lawyers
  • Bar Association of San Francisco

Presentations and Publications

Mark is a frequent speaker and writer on tax and finance matters.

20 December 2021 Newsletters

Infrastructure Investment and Jobs Act: January 1, 2022, Brings Opportunities with Two Types of Tax Exempt Bonds and Program Expansion

Specific to tax-exempt bonds, the Infrastructure Investment and Jobs Act modifies section 142(a) of the Internal Revenue Code (the “Code”) by adding two new categories of qualified private activity bonds. The Act applies to obligations issued after December 31, 2021.
12 October 2021 Blogs

Health Care Providers: Considerations with Green Bonds Issuance

As “Green Bond” designations become more prevalent in the public finance market, many health care providers are asking: Are Green Bonds Right for Me?
23 September 2021 Newsletters

Build Back Better: Notable Infrastructure and Other Public Finance Provisions Make Progress in Congress

On Wednesday, September 15, 2021, the House Committee on Ways and Means advanced the infrastructure bill (also called the Build Back Better Act).
14 December 2020 Blogs

Telehealth Companies Should Read This New IRS Tax Ruling

On December 4, 2020, the IRS released a new private ruling (PLR 202049002), holding that a physician-owned medical services professional corporation could be included in a consolidated tax return filing along with the PC’s management service organization and related corporations.
26 October 2020 Press Releases

Foley Serves as Bond Counsel in $37 Million Bond Issuance for Los Angeles Jewish Home for the Aging

Foley & Lardner served as bond counsel in connection with the public issuance of $37, 275,000 of taxable fixed rate revenue bonds on behalf of the Los Angeles Jewish Home for the Aging.
09 May 2018 White Papers

An Update on Implementation of New Management Contract Safe Harbors for Property Financed with Tax-Exempt Bonds

In the past few years, the IRS has changed its guidance on whether “management contracts” result in private business use for purposes of the restrictions on use of property financed with tax-exempt bonds. This update describes the new guidance and responds to questions that have arisen in their implementation.