On-Demand Session: Tax Issues in 501(c)(3) Financings
The Workshop 2023 Recorded Session: Tax Issues in 501(c)(3) Financings
This panel will focus on issues that arise for tax-exempt qualified 501(c)(3) bonds, as defined under Section 145 of the Internal Revenue Code. Such issues covered will include those that arise from:
leases of the bond-financed facilities from the 501(c)(3) organization to other entities;
leasehold interest ownership issues; and
working capital expenditures financed with proceeds of such tax-exempt qualified 501(c)(3) bonds and the $150 million test for non-hospital financings.