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Direct linkKreiser, Donna L.; Cowburn, Laura – School Business Affairs, 2010
The Internal Revenue Service (IRS) has announced that post-issuance tax compliance is among its highest priorities. This is supported by the recently imposed annual reporting requirement on nonprofit corporations regarding the application and use of tax-exempt bonds issued for their benefit. School districts issuing tax-exempt bonds often spend…
Descriptors: Educational Finance, Bond Issues, Compliance (Legal), School Districts
Cowburn, Laura; Phillips, Kenneth A.; Unkovic, David – School Business Affairs, 2010
The federal government has traditionally given local school districts an indirect subsidy by allowing them to issue tax-exempt bonds. Because the bondholders pay no tax on the interest income, they are willing to take a bond bearing interest at, say, 4.5% rather than 6%. Such lower interest is great for the school district because it saves the…
Descriptors: Taxes, Tax Credits, School Construction, Educational Finance
