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.

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,...

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...

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...

The IRS provides an explanation of how foundations can make mission-related investments without paying an additional excise tax.

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...

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...

In this CDFA // BNY Mellon Development Finance Webcast, representatives from Katten Muchin Rosenman LLP and BLX Group covered hot topics in regulations and enforcement.

Richard Chirls and Michael Larson with Orrick provide helpful information about the IRS tax-exempt bond audit process

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.

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.

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.

The IRS has released revised instructions for Form 8038, which is required for issuers of tax-exempt private activity bonds.

The Internal Revenue Service recently released this training guide for revenue agents assigned to monitor the New Markets Tax Credits program. It includes a thorough explanation and background on NMTCs and describes requirements of the various...

Issuing authorities of private activity bonds should use Form 8328 to elect to carry forward its unused volume cap for one or more carryforward purposes.

This publication by the Internal Revenue Service covers the federal tax rules and filing requirements applicable to qualified private activity bonds

This compliance guide published by the Internal Revenue Service covers the federal tax rules and filing requirements applicable to governmental bonds

This publication from the Internal Revenue Service covers the federal tax rules and filing requirements applicable to qualified 501(c)(3) bonds.

This IRS document gives the individual allocations of the $25 billion in ARRA authorized Recovery Zone Bonds for each state broken down by large municipality and county.

This IRS release details the application process and requirements for new clean renewable energy bond (CREBs) volume cap. The American Recovery and Reinvestment Act authorized $2.4 billion in new CREBs allocation.

This IRS release documents the maximum amount of qualified energy conservation bonds (“QECBs”) that may be issued by each State and large local government.

This IRS publication documents qualified zone academy bond (QZAB) allocations for 2008 and 2009.

This IRS release documents qualified school construction bond allocations for 2009 by State and large local educational agency for 2009.

IRS Form 8038-CP is the necessary form for issuers of Build America Bonds that would like to take advantage of the direct federal subsidy payment.

The IRS's Advisory Committee on Tax Exempt and Government Entities issued a report explaining the process of what happens after the closing date of tax-exempt bonds. This resource intends to help issuers develop policies, procedures and systems to...

Mark Scott, Partner with the law firm of Vinson & Elkins provides a Municipal Bond Enforcement Update – Requesting a Refund of Arbitrage Rebate from the IRS. Mr. Scott is the former head of Tax Exempt Bonds at the IRS. This article has been written...

Tax Incentives for Distress Communities. Published by the Internal Revenue Service (IRS) in January 2004.