Orrick Tax Talk 2 - The ABC's of 501(c)(3) Bonds
501(c)(3) bonds are a popular category of financing used in healthcare, education, and cultural institution financings under a conduit loan structure. The video includes a discussion of the additional regulatory requirements for 501(c)(3) bonds not otherwise applicable to governmental bonds.
Other Tax Talk Videos
1. The ABC’s of Governmental Bonds
2. The ABC’s of 501(c)(3) Bonds
3. Private Business Use
4. Private Payments
5. Management Contracts (video removed – see video #13)
6. Sponsored Research Contracts
7. Private Activity Bonds
8. Tax Credit Bonds (video removed as tax credit bonds can no longer be issued)
9. Post-Issuance Tax Compliance
10. Change in Use/VCAP
11. IRS Audits
12. Allocation of Bond Proceeds and Floating Equity
13. Management Contracts – New 2017 Rules
