Q

qualified private activity bonds

• qualified private activity bonds
• 4 Federal and State Tax Law Requirements
• 4.4.2 Costs of Issuance
  Cost of issuance pursuant to the Tax Code.
• 4.6 Governmental Bonds/Private Activity Bonds
  The opportunity to use government bonds to finance capital improvements that may generate private activity or benefit.
• 4.7 Qualified Private Activity Bonds
  Bonds that meet the Private Activity Bonds Tests will not be treated as governmental bonds, and instead will be private activity bonds. The interest on private activity bonds will not be tax exempt unless the bonds meet the requirements to be issued as qualified private activity bonds.
• 4.7.1.3 Single-Family Mortgage Revenue Bonds
  A category of private activity bond
• 4.7.2 Additional Requirements Applicable to Qualified Private Activity Bonds
• 4.7.2.1 Volume Cap
  Requirements of private activity bonds
• 4.7.2.3 Useful Life Limitations
  Requirements of private activity bonds
• 4.7.2.4 Land and Used Property Limits
  Requirements of private activity bonds
• 4.7.2.6 Certain Prohibited Facilities
  Requirements of private activity bonds
• 4.9.1.1 Small Issuer Exception
  Exception to arbitrage rebate requirements in Tax Code.
• 4.10.3 Information Reporting Requirements
• 4.10.4 Limitations on Pooled Financing Loans
• 5.4 Costs of Issuance
  The costs of issuance (COI) are the expenses paid by or on behalf of the issuer in connection with the sale and issuance of publicly offered bonds.

• certain prohibited facilities
  • 4.7.2.6 Certain Prohibited Facilities
    Requirements of private activity bonds
• conduit revenue bonds
  • 3.3.9 Conduit Revenue Bonds
    “Conduit financings” involve bonds issued by governmental entities to finance projects for nongovernmental borrowers.
• cost of issuance limits
  • 4.7.2.5 Cost of Issuance Limit
    Requirements of private activity bonds
• land and used property limits
  • 4.7.2.4 Land and Used Property Limits
    Requirements of private activity bonds
• substantial user restriction
  • 4.7.2.7 Substantial User Restriction
    Requirements of private activity bonds
• useful life limitations
  • 4.7.2.3 Useful Life Limitations
    Requirements of private activity bonds

qualified private activity bond catagories

• 4.7.1 Categories of Qualified Private Activity Bonds
• 4.7.2 Additional Requirements Applicable to Qualified Private Activity Bonds

• educational facilities
  • 3.3.9 Conduit Revenue Bonds
    “Conduit financings” involve bonds issued by governmental entities to finance projects for nongovernmental borrowers.
  • 3.3.9.4 Education
    A type of conduit financing used to finance educational facilities operated by non profit organizations.
  • 4.7.1.1 Exempt Facility Bonds
    A category of private activity bond
  • 4.7.2.1 Volume Cap
    Requirements of private activity bonds
• exempt facility bonds
  • 3.3.9.1 Exempt Facilities
    A type of conduit financing used to finance transportation or utility facilities or multi family housing.
  • 4.7.1.1 Exempt Facility Bonds
    A category of private activity bond
• health care facilities
  • 3.3.9.3 Health Care
    A type of conduit financing used to finance facilities for private hospitals and other health care facilities under certain conditions.
• multifamily housing bonds
  • 3.3.9.1 Exempt Facilities
    A type of conduit financing used to finance transportation or utility facilities or multi family housing.
  • 3.3.9.5 Multifamily Housing
    Conduit financing to finance multifamily housing under certain conditions.
  • 4.7.1.2 Multifamily Housing Bonds
    A category of private activity bond
• qualified 501(c)(3) bonds
  • qualified 501(c)(3) bonds
  • 3.3.9.3 Health Care
    A type of conduit financing used to finance facilities for private hospitals and other health care facilities under certain conditions.
  • 3.3.9.4 Education
    A type of conduit financing used to finance educational facilities operated by non profit organizations.
  • 3.3.9.5 Multifamily Housing
    Conduit financing to finance multifamily housing under certain conditions.
  • 4.6 Governmental Bonds/Private Activity Bonds
    The opportunity to use government bonds to finance capital improvements that may generate private activity or benefit.
  • 4.7.1 Categories of Qualified Private Activity Bonds
  • 4.7.1.7 Qualified 501(c)(3) Bonds
    A category of private activity bond
  • 4.7.2.4 Land and Used Property Limits
    Requirements of private activity bonds
• qualified redevelopment bonds
  • 4.7.1 Categories of Qualified Private Activity Bonds
  • 4.7.1.6 Qualified Redevelopment Bonds
    A category of private activity bond
• qualified small-issue bonds
  • 3.3.9.2 Small Manufacturing Facilities
    “A type of conduit financing used to finance finance manufacturing facilities and directly related and ancillary facilities.”
  • 4.7.1 Categories of Qualified Private Activity Bonds
  • 4.7.1.5 Qualified Small-Issue Bonds
    A category of private activity bond
• single-family mortgage revenue bonds
  • i.4.6 What Financing Options are Available
  • 3.3.8 Single-Family Mortgage Revenue Bonds
    Public agencies issue single family mortgage revenue bonds to assist homeownership.
  • 3.5 Tax Treatment of Municipal Bonds
    A bondholder’s “after tax” return on a bond depends in part upon how interest on the bond is treated in calculating the bondholder’s income for federal and state income tax purposes.
  • 4.7.1 Categories of Qualified Private Activity Bonds
  • 4.7.1.3 Single-Family Mortgage Revenue Bonds
    A category of private activity bond
• student loan bonds
  • 4.7.1 Categories of Qualified Private Activity Bonds
  • 4.7.1.4 Student Loan Bonds
    A category of private activity bond