Orrick Tax Talk 3 - Private Business Use

Under IRS regulations, tax-exempt bonds are subject to strict private business use limitations which vary depending on whether the bonds are governmental bonds or 501(c)(3) bonds. The discussion covers certain uses and activities that frequently occur in tax-exempt bond financed facilities and the private business use implications of such activities. In addition, certain exceptions to the private business use rules are reviewed.

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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 (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

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