Orrick Tax Talk 7 - Private Activity Bonds

Private activity bonds are a specific type of municipal bond where the proceeds (and the facilities financed with those proceeds) are used by private entities instead of being used by a governmental unit. Private activity bonds include qualified 501(c)(3) bonds, exempt- facility bonds, single-family mortgage revenue bonds, small-issue manufacturing facility bonds, student loan bonds, qualified redevelopment bonds, and enterprise zone facility bonds. In this video, Ed and Larry discuss the characteristics of and restrictions related to private activity bonds.

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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
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