501(c)(3) Organization

An organization that is exempt from federal income taxation under Section 501(a) of the Code.

See Also

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.


Port of Seattle, Washington. Source: Wikimedia Commons
  • Issue Briefs

Expand Private Activity Bonds (PABs)

Expand Financing Options for Innovative and Critical Projects

  • Webinars
  • CLE Eligible

Tax Issues in 501(c)(3) Financings [Workshop 2022]

This panel focuses on Section 501(c)(3) organizations created by or “backed” by developers or other private parties to accomplish tax-exempt bond financing, with discussion of the issues that arise under…

  • Webinars
  • CLE Eligible

Multifamily Housing [Workshop 2022]

This panel reviews current and emerging market trends and related issues for housing practitioners, including current deal structures and issues relating to volume cap use, federal legislation, the interplay of…

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  • CLE Eligible

Health Care Facilities – Non-Tax Matters [Workshop 2022]

This panel examines non-tax issues for financings of 501(c)(3) health care providers, with the panel addressing hot topics in health care finance. The primary focuses are expected to be considerations…

  • Webinars
  • CLE Eligible

Qualified 501(c)(3) Bonds [Essentials 2022]

The session is an introduction to the tax requirements applicable to the issuance of 501(c)(3) bonds, including ownership and use requirements and issues specific to hospital, residential housing, and school…

  • Comments

Issuer Group Letter Requesting Permanent Telephonic TEFRA Hearings

Letter from issuer representative groups to the Internal Revenue Service (IRS) and U.S. Department of Treasury’s Office of Tax Policy (OTP) requesting that guidance allowing for TEFRA hearings to be…

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Term of the Week

Securities Act of 1933

Law designed to ensure that investors are provided with material information about new issues of securities offered for sale to the public.