Charles C. Cardall Partner, Tax
San Francisco
Exploring Innovative Structures for Energy Transformation Projects in the Public and Nonprofit Sectors
Speaking Engagement | July.26.2025 - July.29.2025
Gaylord National Resort Convention CenterAs the demand for resilient, efficient, and sustainable infrastructure grows, many governmental and nonprofit organizations are turning to Energy as a Service (EaaS) solutions to modernize their facilities. EaaS transactions allow institutions to shift the risks and responsibilities of delivering heating, cooling, water, and energy services to specialized providers. In doing so, they unlock energy cost savings that help offset expenses related to design, construction, financing, and long-term operations.
Charles Cardall and Matthew Neuringer will host the “Energy as a Service and Municipal Bonds: What You Should Know” panel alongside Abilene Christian University’s Kevin Campbell and Lori Herrick. The panelists will discuss Abilene Christian University’s EaaS partnership, as well as legal and tax structures for EaaS transactions.
NACUBO’s Annual Meeting brings together business officer colleagues and higher education service providers to explore higher education through leadership, innovation, and collaboration.
Charles C. Cardall Partner
San Francisco
He also has legal experience relating to both charter schools and the federal income tax classification of governmental and quasi-governmental entities. He has consulted on thousands of tax-exempt, build America and tax credit bond issues and has developed deep knowledge in almost every tax aspect of municipal finance. Private activity bonds for multifamily housing, solid waste, charter schools and independent schools are areas of particular focus in his practice, as are higher education, short-term and long-term working capital and the various forms of pooled financings. Chas also has advised numerous clients experiencing financial distress or bankruptcy in tax matters relating to their municipal bonds. Representative active clients include the State of California, the University of California, the Bay Area Toll Authority, and Charter School Capital.
As a legal and policy advocate, Chas represents both government and non-government clients in federal tax rulemaking matters and in IRS proceedings, including the various types of tax-exempt bond audits, voluntary compliance (VCAP) requests and requests for private letter rulings. He has successfully closed IRS examinations relating to solid waste, water and wastewater, working capital, healthcare, pooled, multifamily housing, and industrial development bond financings. He has obtained multiple private letter rulings and technical advice memoranda and has been integrally involved in numerous regulation and legislative projects. He has found that a close working relationship with IRS and Treasury Department personnel often is critical to obtaining good results for clients.
Practice:
- Energy & Infrastructure Sector
- Infrastructure
- Transportation Finance
- Solar Energy
- Energy
Matthew Neuringer Partner
New York
Matthew is recognized nationally and globally by Chambers USA, where clients describe him as “smart, organized and responsive and offers really good insight on key issues” and “he is an encyclopedia of PPP and he does an excellent job of leading tricky conversations and getting to a point where all parties agree.”
Matthew has advised clients across a full spectrum of energy and infrastructure assets, including telecoms, rail, highways, airport, intermodal transit, combined heat and power, social infrastructure, and waste to energy. In Matthew's capacity as outside counsel to the Association for the Improvement of American Infrastructure (AIAI) Matthew has also provided input on various key pieces of federal, state and local governments on the sufficiency of their laws to produce P3 projects in their jurisdictions.