News & Analysis as of August 5, 2025

Tax-Exempt Bonds

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Tax-Exempt Financing for 501(c)(3) Borrowers – Part I: Eligibility and Issuance

Partridge Snow & Hahn LLP on 5/9/2025

When borrowing for capital projects, 501(c)(3) borrowers often have various options to achieve their financing goals. Traditional financing through a bank or engaging in specific capital campaign fundraising efforts are...more

An Update on Implementation of New Management Contract Safe Harbors for Property Financed with Tax-Exempt Bonds

Foley & Lardner LLP on 5/8/2018

In the past few years, the IRS has changed its guidance on whether “management contracts” result in private business use for purposes of the restrictions on use of property financed with tax-exempt bonds. This update...more

New IRS Regulations for Mixed-Use Projects Financed With Tax-Exempt Bonds Have Practical Importance

Foley & Lardner LLP on 10/28/2015

On October 27, 2015 the U.S. Treasury Department and Internal Revenue Service published final regulations concerning the treatment of “mixed-use” projects financed with tax-exempt bonds. These new regulations have significant...more

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Internal Revenue Code (IRC) › Borrowers › Tax-Exempt Bonds

Tax-Exempt Financing for 501(c)(3) Borrowers – Part I: Eligibility and Issuance

An Update on Implementation of New Management Contract Safe Harbors for Property Financed with Tax-Exempt Bonds

New IRS Regulations for Mixed-Use Projects Financed With Tax-Exempt Bonds Have Practical Importance

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