501(c)3 Bonds

All recorded sessions from our 2023 annual conference held in Chicago, IL from October 18 – 22. [[Purchase or Registration Required]]

Panel that addresses complex issues encountered from time to time in the identification and allocation of private business use of bond-financed property.

Examination of non-tax issues for financings of 501(c)(3) healthcare providers and analysis of other hot topics in healthcare finance.

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

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…

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

Two recent IRS releases offering relief and promoting financial stability in uncertain economic times address regulatory exceptions for bond guarantees and the treatment of Demand Deposit State and Local Government…

This session will introduce federal tax laws governing municipal bonds.

One of the tests used in establishing whether a bond is a private activity bond (PAB) for tax purposes. The private loan financing test specifically determines whether more than $5…

Rule outlined in Section 147(b) of the code that states private activity bonds are not tax-exempt bonds if the weighted average maturity of the bond issue exceeds 120% of the…

A fund into which pledged revenues may be required to be deposited as received and from which disbursements are made to pay allowable operations and maintenance expenses and to meet…

A bond which is to be repaid from a specific source of revenues, typically those produced by the facility or system for which the bond is issued.