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.
bond-basics
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.
See Also
Related
The Workshop 2023: Session Bundle
All recorded sessions from our 2023 annual conference held in Chicago, IL from October 18 – 22. [[Purchase or Registration Required]]
Private Activity Bond Tests: Real World Challenges
Panel that addresses complex issues encountered from time to time in the identification and allocation of private business use of bond-financed property.
Health Care Facilities — Hot Topics (Non-Tax Matters)
Examination of non-tax issues for financings of 501(c)(3) healthcare providers and analysis of other hot topics in healthcare finance.
Tax Issues for 501(c)(3) Financings
Exploration of issues that arise for tax-exempt qualified 501(c)(3) bonds.
Current Topics in Energy Finance
Review of current trends in energy finance, including a discussion by panelists of some of the priorities, objectives, and goals that are impacting the development and financing of energy and…
Tax Hot Topics
This panel will discuss current federal tax issues, including any recently released notices, rulings, regulations and/or other guidance.
Start with the Bond Basics
Hundreds of Terms and Concepts
Accrued Interest
The dollar amount of Interest due on a Bond, computed at that Bond’s Interest Rate, from the last Interest Payment Date to the date of calculation.