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
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.
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.
Start with the Bond Basics
Hundreds of Terms and Concepts
Premium
The amount, if any, by which the price paid by the purchaser of a bond exceeds the par value of the bond.