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.
See Also
Related
Expand Private Activity Bonds (PABs)
Expand Financing Options for Innovative and Critical Projects
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…
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…
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…
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…
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.