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Insight

Increasing Frequency of Incorrect IRS Notices to Tax-Exempt Bond Issuers Raises Concerns

by Barbara Jane League and Richard J. Moore
3 minute read | May.27.2025

Issuers of tax-exempt bonds have been facing an unexpected challenge: incorrect notices from the IRS regarding their Forms 8038.

Insight

Using Qualified 501(c)(3) Private Activity Bonds to Finance Affordable Housing Projects in the District of Columbia

by Darrin Glymph and Joshua Bonney
3 minute read | August.02.2023

Certain 501(c)(3) groups may finance affordable rental housing in Washington, D.C., with tax-exempt qualified bonds without volume cap (PABs).

Insight

Inflation Reduction Act Levels Renewable Energy Playing Field for Tax-Exempt Entities

by Charles C. Cardall, Brandon Dias, Richard J. Moore, Wolfram Pohl and John Stanley
August.26.2022

Historically, only taxpaying entities could take advantage of federal tax credits for renewable energy and other qualifying projects.

Insight

Webinar: 2020 Update on the Low Income Housing Tax Credit

December.28.2020

An overview of the 4% Low Income Housing Tax Credit rate included in the 2020 COVID relief legislation bill.

Insight

Tax Relief for Replacing LIBOR in Tax-Exempt Debt and Swaps

by Barbara Jane League, Charles C. Cardall, George Wolf and Richard J. Moore
October.28.2019

Many tax-exempt bonds and related hedges, such as interest rate swaps ("Exempt Instruments"), use a LIBOR-based interest rate.

Insight

IRS Releases Final TEFRA Regulations

by Richard J. Moore, Charles C. Cardall and Aviva M. Roth
January.08.2019

On December 28, 2018, the U.S. Department of the Treasury released final regulations (the “Final TEFRA Regulations”) regarding the requirements for ...

Insight

Audits of Multifamily Housing Bonds Triggered by Failure to File Form 8703

by Richard J. Moore
July.13.2017

A number of recent audits of multifamily housing bonds appear to have been triggered by missing or incorrectly filed Form 8703s.

Insight

Outline for Discussion of New Issue Price Rules

May.24.2017

New tax rules relating to establishing the issue price of publicly offered tax-exempt bonds become effective soon.

Insight

IRS Revenue Procedure 2017-13 Safe Harbor Requirements for Services Contracts

by Charles C. Cardall
March.23.2017

IRS Revenue Procedure 2017-13 (the "Revenue Procedure") sets forth, and significantly liberalizes, the requirements for determining whether a ...

Insight

New Clean Renewable Energy Bonds IRS Notice 2015-12 Application Submission and Requirements

February.19.2015

Orrick’s Public Finance team issued an alert summarizing a notice recently issued by the Internal Revenue Service that solicits applications for ...

Insight

Tax Partner Discusses 'Build America Bond' Subsidy Payments

March.08.2013

This article, about the possible consequences of reducing 'Build America Bond' (BAB) subsidy payments under sequestration, quotes tax partner Rich ...