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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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.
Tracking Tax Reform in 2025
Congress is focused on addressing the pending expirations of the Tax Cuts and Jobs Act (TCJA) prior to the end of this calendar year. Here’s where things stand and what…
Protecting Tax-Exempt Municipal Bonds
Letter sent by the Public Finance Network (PFN), including NABL, to members of the 119th Congress in support of the tax exemption on municipal bonds.
Public Finance Perspective: Rays of Hope for Public Works Financing
Two recent IRS releases offering relief and promoting financial stability in uncertain economic times address regulatory exceptions for bond guarantees and the treatment of Demand Deposit State and Local Government…
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Ad Valorem Taxes
A tax based on the assessed value of an item, such as real estate or personal property.