Qualified 501(c)(3) Bonds
The term used in Section 145 of the code to refer to a type of tax-exempt bonds issued as private activity bonds for the benefit of a 501(c)(3) organization.
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501(c)(3) Organization
An organization that is exempt from federal income taxation under Section 501(a) of the Code.
Dive Deeper on Tax Issues
Learn more about how various aspects of tax law intersect with municipal securities.
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Related
Race to August Recess
Reconciliation 3.0? FY2027 appropriations? Surface transportation reauthorization? Here’s what we’re monitoring this summer.
Live Webinar: Introduction to Qualified 501(c)(3) Bonds
Introductory webinar on the tax requirements applicable to the issuance of 501(c)(3) bonds.
Muni Trades Response to SEC ABS Concept Release
NABL led coalition letter in response to an SEC proposal to harmonize the definition of “Asset-Backed Securities” under Regulation AB with that of the Exchange Act.
Exempt but Not Immune: Navigating the Maze of Tax Rules for Qualified 501(c)(3) Financings (Workshop 2025)
Individual Webinar Purchase and watch the individual webinar at your convenience. Please allow up to 30 days for processing CLE credits. $99 for members | $299 for non-members Workshop 2025…
On the Application of PBU Rules to Modern Technologies
Comments to the IRS requesting written guidance on the application of the private business use rules related to modern technologies.
One, Big, Beautiful Bill Act (H.R. 1)
In July 2025, Congress passed a large tax package to address the expirations of the Tax Cuts and Jobs Act (TCJA). Here’s what municipal market participants should know.
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Loan Agreement
In a private placement, the agreement between the issuer and a lender (e.g., a bank) pertaining to the loan of the bond proceeds to the issuer. In conduit financings, the agreement between the borrower and the issuer pertaining to the loan of the bond proceeds to the borrower.