News & Analysis as of May 20, 2025

Internal Revenue Code (IRC)

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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

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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501(c)(3) › Borrowers › Internal Revenue Code (IRC)

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

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

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