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 Section 501(c)(3) itself as well as the structuring concerns under Sections 145 and 141 and the management contract safe harbors of Revenue Procedure 2017-13. The…