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

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.

Related

Aerial View of Chicago Lake Shore Dr at sunrise in Autumn – October 2019
  • Webinars
  • CLE Eligible

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]]

  • Webinars
  • CLE Eligible

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.

  • Webinars
  • CLE Eligible

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.

  • Webinars
  • CLE Eligible

Tax Issues for 501(c)(3) Financings

Exploration of issues that arise for tax-exempt qualified 501(c)(3) bonds.

  • Webinars
  • CLE Eligible

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…

  • Webinars
  • CLE Eligible

Tax Hot Topics

This panel will discuss current federal tax issues, including any recently released notices, rulings, regulations and/or other guidance.

Hudson Yards Rail Yards

Start with the Bond Basics

Level Debt Service

A maturity schedule in which the combined annual amount of principal and interest payments remains relatively constant over the life of a bond issue.