Technical Assistance


Online Resource Database

Most resources in the ORD are available to CDFA members only. CDFA members should login with their CDFA Account at the top of the page to access the full set of resources. Non-members are encouraged to join CDFA today to gain access to the entire database.

Search Results: Internal Revenue Service (IRS)
Displaying 1 - 50 of 91 Previous | Next | New Search
New TEFRA Regulations for Qualified Private Activity Bonds
Beginning April 1, 2019, issuers of qualified private activity bonds will be governed by a new set of TEFRA regulations (the Final TEFRA Regulations). The Final TEFRA Regulations, which stem from the Treasury Department’s 2017 Proposed Regulations...
2019 Proposed Bond Reissuance RegulationsMembers only Login
The Department of the Treasury's IRS released new Proposed Regulations regarding Bond Reissuance. The Proposed Regulations address the subject of “reissuance” in connection with issues of tax-exempt obligations. The Proposed Regulations...
IRS Revenue Procedure for Opportunity Zones
This revenue procedure provides guidance to the Chief Executive Officers of any State, any possession of the United States, and the District of Columbia regarding the procedure for designating population census tracts as Qualified Opportunity Zones.
Arbitrage Compliance Guide for IssuersMembers only Login
This publication is a basic guide to the yield restriction and rebate requirements from the IRS. Understanding the arbitrage requirements can help issuers and conduit borrowers comply with their obligations and prevent violations of the arbitrage...
Primer On Monitoring Post-Issuance ComplianceMembers only Login
This audio cast from the IRS covers the importance of implementing post-issuance compliance procedures and regularly monitoring those procedures to preserve the status of tax-advantaged bonds over the entire life of the bonds. Tax-advantaged bonds,...
Conduit Issuer ResponsibilitiesMembers only Login
This is part two, Conduit Issuer Responsibilities, of a three-part series for conduit issuers of tax-exempt financing This module focuses on some of the responsibilities conduit issuers have in ensuring, compliance necessary to retain the...
Conduit Issuers for Tax-Exempt Financings - Overview Members only Login
This presentation is part of the IRS's education and outreach efforts. The presentation provides an overview of the responsibilities of conduit issuers of tax-exempt financings. It focuses on the conduit issuer's role with respect to tax-exempt...
Harvey Rogers, Economic Development Financing in Oregon: from the Sublime to the RidiculousMembers only Login
Harvey Rogers described the current bond market in Oregon and explored bond financing case examples which prove their effectiveness in addressing critical infrastructure needs.
Investments Made for Charitable PurposesMembers only Login
The IRS provides an explanation of how foundations can make mission-related investments without paying an additional excise tax.
Advanced Topics in ArbitrageMembers only Login
This lesson from the IRS reviews the elements of the different derivative and hedge products used in the municipal market. Derivative structures often involve credit enhancement in various forms. This lesson also reviews the requirements and...
IRS Publication 4078: Private Activity BondsMembers only Login
This IRS Publication 4078, Tax-Exempt Private Activity Bonds, provides a revised overview of the general federal tax law rules that apply to qualified private activity bonds.
IRS Publication 4077: 501(c)(3) BondsMembers only Login
This publication from the IRS describes rules that apply to a particular type of qualified private activity bonds: qualified 501(c)(3) bonds. This Publication also addresses practices and steps an issuer or 501(c)(3) organization can take to protect...
CDFA // BNY Mellon Webcast Series: Understanding Proposed IRS Rules on Issue Price and the Industry Impact PresentationMembers only Login
During this CDFA // BNY Mellon Development Finance Webcast presentation, panelists Matthias Edrich of Kutak Rock and John Vahey of Bond Dealers of America share insight on the new proposal from the IRS on Issue Price for tax-exempt bonds.
CDFA // BNY Mellon Webcast Series: Understanding Proposed IRS Rules on Issue Price and the Industry ImpactMembers only Login
During this CDFA // BNY Mellon Development Finance Webcast, panelists Matthias Edrich of Kutak Rock and John Vahey of Bond Dealers of America share insight on the new proposal from the IRS affecting Issue Price for tax-exempt bonds.
Issuing Bonds - The RulesMembers only Login
Linda Schakel of Ballard Spahr LLP and Jeff Demonbrun of Gates Capital detail the various rules and items to monitor during issuance of tax exempt bonds.
Mastering Disclosure in a Post-MCDC WorldMembers only Login
In these slides from the CDFA // BNY Mellon Development Finance Webcast, representatives from Katten Muchin Rosenman LLP and BLX Group go over the hot topics in enforcement.
CDFA // BNY Mellon Webcast Series: Mastering Disclosure in a Post-MCDC WorldMembers only Login
In this CDFA // BNY Mellon Development Finance Webcast, representatives from Katten Muchin Rosenman LLP and BLX Group covered hot topics in regulations and enforcement.
Opportunities in Debt & Capital Markets FinancingMembers only Login
Bryan Kern, accompanied by a panel of experts, outlines the current state of debt and capital markets, as well as opportunities for financing.
Why Bond Financing?Members only Login
Toby Rittner of CDFA shares the importance that bonds play in the world of development finance, detailing the many different variations of this loan mechanism.
Issuing Bonds - The RulesMembers only Login
Ben Barker of the California Municipal Financial Authority and Linda Schakel of Ballard Spahr LLP detail the various rules and items to monitor during issuance of tax exempt bonds.
CDFA // BNY Mellon Webcast Series: $1.4B in New Clean Renewable Energy Bonds AvailableMembers only Login
In the February 2015 CDFA // BNY Mellon Webcast, the allocation of $1.4 billion in New Clean Renewable Energy Bonds was discussed by Doug Lamb of McGuire Woods LLP, John May of Stern Brothers & Co., and Anna Van Degna of Stifel Nicolaus & Company,...
IRS Municipal Bond Report 2011Members only Login
In 2014, the IRS released this report on information for tax-exempt and direct payment bonds issued in 2011. The first section provides an overview of the market by State. The next section discusses direct payment bond programs and presents data for...
Issuing Bonds - The RulesMembers only Login
Kim Betterton of Ballard Spahr details the rules of bond financing, touching on governmental bonds, private activity bonds, private business use, reimbursement limitations, post-issuance compliance and more.
Tax Credit Financing as an Investment Tool for Economic DevelopmentMembers only Login
Colin Rowan with United Fund Advisors shares unique approaches to combine multiple tax credit programs in order to catalyze development finance projects for energy projects, underserved communities and more.
Analysis of Federal Tax Proposals Affecting State and Local BudgetsMembers only Login
An economic analysis published by Moody's examines the fiscal impacts over the next decade of several parts of the president's fiscal 2014 budget proposal, including changes regarding the tax treatment of municipal bonds.
Post-Issuance Compliance Voluntary Compliance Agreement ProgramMembers only Login
Robert Kaplan & Michael Graff with McGuire Woods discuss IRS post compliance regulations for tax-exempt bonds, specifically the Voluntary Compliance Agreement Program (VCAP).
Avoiding Troubled Tax-Advantaged Bonds - Compliance ConsiderationsMembers only Login
The IRS released “Avoiding Troubled Tax-Advantaged Bonds” from the TEB Compliance Practice Research Team which identifies a number of considerations for issuers of municipal bonds and outlines steps toward producing public resource products to...
IRS Tax Exempt Bonds: Enforcement and OutreachMembers only Login
Chris Woodin of the Internal Revenue Service (IRS) provides insight into regulatory and enforcement issues, due diligence, reporting, and ongoing monitoring of muni securities.
UT Manufacturing Facility Private Activity Bonds - Program InformationMembers only Login
The Utah Department of Community and Culture is Utah's tax-exempt bonding authority and manages the state's Private Activity Bond (PAB) program. Utah established Manufacturing Facilities as a priority and issues qualified small issue bonds for new...
Small Business, Innovation and Tax Policy: A ReviewMembers only Login
William Gale and Samuel Brown from Urban-Brookings Tax Policy Center published this paper discussing interactions between the federal tax code, small business, and the economy. Among other things, the paper also identifies tax provisions that most...
Issuing Bonds - The RulesMembers only Login
Linda Schakel from Ballard Spahr LLP covers the strict series of rules governing tax-exempt bonds depending on project type, and bond being used. Linda explains the private business use test, alternative minimum tax, volume cap, use of proceeds and...
Financing Renewable Energy: Ownership StructuresMembers only Login
Forrest Milder at Nixon Peabody and Stephen Tracy of Novogradac & Company present various ownership models and describe the important relationship between financing model and ownership structure.
Financing Renewable Energy: PTCs ETCs & GrantsMembers only Login
Jim Duffy at Nixon Peabody and Tony Grappone at Novogradac & Company discuss various tax credits and grants that can be used as sources of financing for renewable energy projects.
Incentives for Clean Energy ProductionMembers only Login
Tremendously useful document from Wisconsin's Office of Energy Independence. This document provides comprehensive, detailed information of all state and federal grants, loans, bonds, credits, and programs that can be utilized for clean energy...
BNY Mellon: Basic Arbitrage Compliance RequirementsMembers only Login
BNY Mellon presents on IRS arbitrage rules, yield restriction, samples, rebate rules, exceptions, and enforcement.
A Smorgasbord of Innovative Financing ModelsMembers only Login
Jeffrey Greenberger with Affordable Community Energy presents a unique housing development and energy project that incorporated multiple tax credits and federal development finance tools.
QECB Issuance Trends and Data PowerpointMembers only Login
Powerpoint by Elizabeth Bellis at Energy Programs Consortium discusses QECB data and trends.
Intro to IRS Audits of Tax-Exempt BondsMembers only Login
Richard Chirls and Michael Larson with Orrick provide helpful information about the IRS tax-exempt bond audit process
IRS Guidance: Qualified Energy Conservation BondsMembers only Login
This guidance from the Internal Revenue Service provides detailed information on the use of Qualified Energy Conservation Bonds, specifically with regards to measuring energy reduction and defining green programs.
IRS: Your Responsibilities As A Conduit Issuer of Tax-Exempt BondsMembers only Login
Internal Revenue Service Publication 5005 provides an overview for state and local governments of the responsibilities of conduit issuers with respect to tax compliance in municipal financing arrangements commonly known as conduit financings.
IRS Conference: Arbitrage Yield Restrictions & Rebate ComplianceMembers only Login
The IRS Office of Tax Exempt Bonds provided this presentation on arbitrage yield restrictions and rebate compliance. Topics include an arbitrage overview, filing requirements, and the rebate claims process.
IRS Letter Re: PPAs as Separate AssetsMembers only Login
This response by the Internal Revenue Service to a request for private letter ruling provides the IRS interpretation related to payments to acquire wind generation businesses and facility-specific power purchase agreements' statuses as separate...
Relief from Allocation and Accounting Errors for Certain Issuers of Tax-Exempt Student Loan BondsMembers only Login
This guidance from the IRS covers the voluntary closing agreement program as it relates to issuers of Qualified Student Loan Bonds.
Hawkins Advisory: Revised IRS Form 8038-CPMembers only Login
This Advisory from Hawkins Delafield & Wood LLP covers the revised IRS Form 8038-CP and emphasizes changes to the form's instructions, particularly the filing of forms for various types of bonds.
Federal Affairs Focus: Federal Energy Finance Programs
Erin Tehan profiles four distinct federal financing programs supporting energy efficiency and renewable energy in this article from Development Finance Perspectives, Issue 1 | 2012.
Renewable Energy Cost Modeling: A Toolkit for Establishing Cost-Based Incentives in the United StatesMembers only Login
This National Renewable Energy Labrotory report examines the effectivness of various state and local economic incentives for renewable energy. The report makes recommendations for policy best practices when establishing renewable energy incentive...
Overview of Tax-Exempt Bonds Compliance Issues & ProgramsMembers only Login
This presentation by James L. Held of the Internal Revenue Service (IRS) presents an overview of potential compliance issues related to tax-exempt bonds and the programs offered by the IRS to assist with self or voluntary correction.
IRS Notice 2012-3: Refundings of Tax-Exempt Bonds in Certain Disaster Relief Bond Programs
This notice from the Internal Revenue Service provides guidance on refunding issues of bonds that met requirements for GO Zone Bonds, Midwestern Disaster Area Bonds, and Hurricane Ike Disaster Area Bonds.
Displaying 1 - 50 of 91 Previous | Next | New Search

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