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.
Dive Deeper on Tax Issues
Learn more about how various aspects of tax law intersect with municipal securities.
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Related
Introduction to Qualified 501(c)(3) Bonds
This on-demand webinar is eligible for up to 1.5 CLE credits.
Race to August Recess
Reconciliation 3.0? FY2027 appropriations? Surface transportation reauthorization? Here’s what we’re monitoring this summer.
Live Webinar: Introduction to Qualified 501(c)(3) Bonds
Introductory webinar on the tax requirements applicable to the issuance of 501(c)(3) bonds.
Muni Trades Response to SEC ABS Concept Release
NABL led coalition letter in response to an SEC proposal to harmonize the definition of “Asset-Backed Securities” under Regulation AB with that of the Exchange Act.
Exempt but Not Immune: Navigating the Maze of Tax Rules for Qualified 501(c)(3) Financings (Workshop 2025)
Individual Webinar Purchase and watch the individual webinar at your convenience. Please allow up to 30 days for processing CLE credits. $99 for members | $299 for non-members Workshop 2025…
On the Application of PBU Rules to Modern Technologies
Comments to the IRS requesting written guidance on the application of the private business use rules related to modern technologies.
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Qualified Small Issue Bond
A type of private activity bond (PAB) permitted under Section 144(a) of the Code of under $1,000,000 in face value to finance certain projects relating to manufacturing facilities.