Statutes, Regulations, Guidance and Forms
- IIRC§ 501(c)(3)
- IRC § 145
- Treas. Reg. 1.141-2(d)(5)
- Rev. Proc. 97-13
- Rev. Proc. 2007-47
- IRC § 513
- Treas. Reg. section 1.141-13(b)(2)(ii)
- Form 8038-T
- Rev. Proc. 97-22
- Form 990
- Form 990 Schedule K
- Form 990 Schedule K Instructions
- Internal Revenue Service: Tax-Exempt Bond Community Web Page
- Tax Exempt Bonds Compliance Check Questionnaire Initiative: Interim Report (IRS, September 2008)
- IRS Publication 4077: Tax Exempt Bonds for 501(c)(3) Charitable Organizations
- IRS Publication 4079: Tax-Exempt Governmental Bonds Compliance Guide
NACUA Publications
NACUA Outlines
- Borrowing in a Bad Economy: Legal Issues in New Borrowings, Post-Issuance Tax Compliance (Scott Lillienthal; 2009 Annual Conference)
- Tax Exempt Bonds: You Have the Money—Now What? (Richard A. Newman; 2008 Annual Conference)
- Tax Exempt Bonds: You Have the Money—Now What? PowerPoint Presentation (Melinda Simon; Edward Jennings; 2008 Annual Conference)
- How to Manage and Avoid Private Business Activity in Research Facilities While Partnering with Industry (Robert Bienstock; November 2006 CLE Workshop)
- Tax-Exempt Bond Issues (Nancy Burke; Bertrand Harding; Russell Herron; November 2006 CLE Workshop)
- You Want to Do What, Where?: Start-Ups On and Around Campus (James Carolan; November 2002 CLE Workshop)
- Restrictions on the Use of Tax Exempt Bond Financed Facilities (Terrill Hyde: November 2002 CLE Workshop)
- Build It and They Will Come: Pitfalls and Opportunities in University Real Estate Development (Douglas Bird; November 1998 CLE Workshop)
February 2010 Virtual Seminar Materials
- Tax Exempt Bonds: Post-Issuance Compliance, IRS Enforcement and the New 990 PowerPoint Presentation
- Sample Guidance for Research Contract Review Department: Intellectual Property Clauses in CSRAs and Incoming MTAs
- Policies and Procedures Relating to Tax-Exempt Bond Compliance
- Use of Facilities Questionnaire
Other Resources
- A 10-Step Program for Nonprofit Borrowers in Denial (Peter H. Serreze and A. L. Spitzer; Tax Notes, July 2009)