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IRS Releases Proposed Regulations Defining a “Political Subdivision” For Purposes of Determining Eligibility to Issue Tax-Exempt Bonds: Butler Snow
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Treasury Corrects Proposed Regulations on What is a Political Subdivision: Squire Patton Boggs
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Oak View Properties, L.L.C. v. Franklin Cty. Bd. of Revision
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Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision
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New Jersey Turnpike Authority v. Township of Monroe
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Lowe’s Home Ctrs., Inc. v. Washington Cty. Bd. of Revision
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Fairfield Merrittview Ltd. Partnership v. City of Norwalk
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Community Humanitarian Ass’n, Inc. v. Town of Ramapo
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Macy v. City of Fontana
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IRS Disputes Tax-Exempt Status of Solid Waste Bonds in S.C.
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Hundreds of Local Officials Defend Municipal-Bond Tax Exemption.
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Big Win for Marketplace Fairness Act in the Tenth Circuit Court of Appeals.
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Rural Health Collaborative of S. Ohio, Inc. v. Testa
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Don’t Like It? Sue Me.
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IRS Proposed Political Subdivision Rules Would Be Big Change for Munis.
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Wheelabrator Bridgeport, L.P. v. City of Bridgeport
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Police Misconduct Costs Prompt U.S. Cities to Increase Taxes.
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Duke Energy Corp. v. South Carolina Dept. of Revenue
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HDSA Westfield Lake, LLC v. Harris County Appraisal District
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State ex rel. Cornerstone Developers, Ltd. v. Greene Cty. Bd. of Elections
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IRS Proposed Political Subdivision Rules Would Be Big Change for Munis.
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NABL: IRS Issues Proposed Political Subdivision Regulations.
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Big Box Tax Appeal Could Cost Indiana Municipalities Big Dollars.
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Changes to Federal Tax Code Could Impact Revenues of Most States.
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GFOA: State and Local Governments Lose Battle against Federal Preemption.
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NABL: IRS Provides State QZAB Limits.
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Brownstein Hyatt Farber Schreck’s Colorado TIF Update.
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IRS: Form 990-N Submission Website Will Change Feb. 29, 2016.
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From Camps to Campaign Funds: The History, Anatomy, and Activities of 501(c)(4) Organizations.
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S&P Medians Report: U.S. Not-For-Profit Cultural Institutions.
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Grand Jury Report Slams Miami-Dade’s Anti-Blight Tax Districts.
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Jack County Appraisal District v. Jack County Hospital District
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WKS Crystal Lake, LLC v. LeFew
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Adams v. Town of Sudbury
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Growth Expected for Tax Allocation Districts, But Redevelopment Concerns Remain, Study Says.
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In re 2014 Johnson County Tax Sale
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Cuyahoga Cty. v. Testa
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IRS Examining Arborwood CDD Board, Land Purchase.
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Estate of Glasoe v. Williams County, N.D.
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DePasqual v. Cwiek
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City of Fernley v. State, Dep’t of Tax
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Flandreau Santee Sioux Tribe v. Gerlach
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Warrensville Hts. City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision
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Rasmussen v. Town of Fair Haven
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New England Tax Wars.
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GFOA: Lend Your Support to Preserve the Tax Exemption on Municipal Bond Interest.
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State v. Ketchikan Gateway Borough
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Gambling Tax Upheld by Illinois Supreme Court.
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How States’ Dependence on Corporate Taxes Has Declined.
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NABL: ABA Section of Taxation Submits Issue Price Comments.
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Gillette Co. v. Franchise Tax Bd.
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Kaplan v. Saint Peter’s Healthcare System
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Not-for-Profit Hospital Borrowing Rebounds in 2015.
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Outlook: What’s Ahead for Tax Regulation, Enforcement in 2016.
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Seaboard Landing, LLC v. Borough of Penns Grove
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Maimonides Medical Center v. U.S.
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McGuire Woods: President Signs Extender Package for PTC and ITC – Renewable Energy Tax Credits.
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OUTLOOK: Tax Reform Bill Unlikely But Muni Market Must Remain Vigilant.
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NABL: Certain Tax-Exempt Bonds Extended in PATH Act.
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Mind The GAAP: Financial Reporting Impact Of New Accounting Standards For Not-For-Profits.
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Fish v. Township of Lower Merion
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DIRECTV v. Utah State Tax Com’n
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City of Pike Road v. City of Montgomery
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Tax-Exempt Hospitals Face Payments to Host Towns in New Jersey.
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NABL: Tribal Economic Development Bonds, New CREBs.
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In re Equalization Appeal of Kansas Star Casino, L.L.C.
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IRS Amends TED Bond Volume Cap Rules To Accommodate Draw-Down Loans: Holland & Knight
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IRS Helps Tribes Use TED Bond Volume Cap for Draw-Down Loans.
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Fitch: WIFIA Tax Exempt Ruling Is Positive for US Water Credits.
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Allowing Tax-Exempt Use with WIFIA Loans Will Lower Borrowing Costs.
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Fitch Replay: USPF Nonprofit Healthcare 2016 Outlook.
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NABL: Transportation Bill Allows Tax-Exempt Bonds for WIFIA.
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Tribal Economic Development Bonds: Use of Volume Cap for Draw-down Loans.
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Megaland GP, L.L.C. v. Franklin Cty. Bd. of Revision
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Golden Gate Hill Development Company, Inc. v. County of Alameda
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Prospect 34, LLC v. Gunnison County Board of County Commissioners
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Mintz Levin: Helpful News from IRS on Student Loan Bonds.
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NABL Recommends Revisions to Management Contract Safe Harbors.
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Union Tp., St. Joseph County v. State, Dept. of Local Government Finance
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3 Things the New Tax Incentive Disclosures Rule Won’t Reveal.
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IRS: Mailing Address for Notices of Defeasance and Certain Elections Required by Treasury Regulations.
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First Time Issuers of Tax-Advantaged Bonds – Part I Introductory Module – IRS Webinar.
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First Time Issuers of Tax-Advantaged Bonds – Part II Private Business Use Module – IRS Webinar.
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First Time Issuers of Tax-Advantaged Bonds – Part III Arbitrage Module – IRS Webinar.
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Ballard Spahr: New Rules Encourage Use of P3s.
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Hawkins Advisory: Final Allocation & Accounting Regulations under Section 141 of the Internal Revenue Code.
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Carloss v. County of Alameda
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Glynn County v. Coleman
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The Hidden Cost to ‘Pay for Success’.
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S&P Webcast Replay: U.S. Not-For-Profit Health Care Median Ratios.
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Fields v. Trustees of Princeton University
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Hartland Glen Development, L.L.C. v. Township of Hartland
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IRS Changes to the EO Determinations’ Additional Information Request Process Beginning September 2015.
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IRS Changes to the EO Determinations Process: Rejecting Incomplete Applications Beginning November 2015.
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NABL: IRS Issues Guidance on Student Loan Bonds.
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Nonprofit-Government Contracts and Grants: The State Agency Perspective.
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Foley: New IRS Regulations For Mixed Use Projects Financed With Tax-Exempt Bonds Have Practical Importance.
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Sears, Roebuck & Co. v. Franklin Cty. Bd. of Revision
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McCarter & English: At Long Last – Allocation and Accounting Rules.
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Discerning the True Policy Debate over Donor-Advised Funds.
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Village of Bedford Park v. Expedia, Inc. (WA)
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IRS Official Tells Issuers to Monitor Compliance.
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Disclosure of Determination Letters Issued by the Exempt Organizations Rulings & Agreements.
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NABL Past President Testifies for NABL at IRS Hearing.
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Fitch: ACA Exchange Drop May Pressure Hospitals Long Term.
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SSM Health Care of Wisconsin, Inc. v. City of Fitchburg
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Allegany Mountain Resort, LLC v. Town of East Otto
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While Arizona Cardinals Soar, Legal Battle Puts Stadium Investors in Red Zone.
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Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision
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Treasury, IRS Issue Rules that Will Help Facilitate P3s.
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Treasury Issues Final Private Activity Bond Allocation and Accounting Regs.
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IRS Announces Inflation Adjustments for 2016.
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Young v. Red Clay Consolidated School District
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Arizona Cardinals Stadium Debt Jeopardized by Car-Tax Challenge.
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Appellate Court Upholds TIF District Levy and Collection of Taxes.
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Level 3 Communications, LLC v. Erie County
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ABA Submits Recommendations for Public-Private Partnerships.
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Acciona Windpower North America, LLC v. City of West Branch
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Bill Includes AMT Exemption for PABs, But Also 28% Cap.
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Bill Would Create Clean Energy Tax-Advantaged Bonds.
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Louisiana Election 2015: Should Governments Pay Taxes to Other States?
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1405 Hotel, LLC v. Colorado Economic Development Commission
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Myers v. State Board of Equalization
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Hertz Corp. v. City of Chicago
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NABL: SLGS Window May Re-Open in 5 Weeks.
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TEB Resources Allocation for FY 2016.
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IRS Tax Exempt & Government Entities Priorities for FY2016.
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BDA Submits Issue Price Comment Letter to IRS.
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Fitch: Fewer Uninsured Brighten U.S. Nonprofit Hospitals.
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Devyn Corp. v. City of Bloomington
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Tagaban v. City of Pelican
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Seibold v. County of Los Angeles
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IRS Chief Counsel Blasted for Favorable Ruling on Total Return Swaps.
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SIFMA Submits Comments to the IRS on Re-proposed Issue Price Rules.
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NABL Submits Issue Price Comments.
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SIFMA: Alternative Issue Price Method ‘Not Workable’ As Proposed.
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IRS Rules that No Abusive Arbitrage Device Was Used in Connection With Bond Issue: Tax Analysts
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NABL: IRS Updates Sequestration Effects for FY 2016.
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NABL: TEB Announces VCAP Changes.
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Russell Block Associates v. Board of Assessors of Worcester
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City of Seattle v. Department of Revenue
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Legality of Tax-Exempt Status for P3 Projects Scrutinized in Texas.
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S&P’s Pubic Finance Podcast (The U.S. Health Care Sector Outlook and Special Tax Ratios).
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IRS Conducting Targeted Audit of Troubled Wayne County Jail Bonds.
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Wayne County’s $200 Million Debt for Jail Fiasco Audited by IRS.
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Moody’s: U.S. FY 2014 NFP Hospital Medians Show Stronger Profitability Margins and Revenue Growth.
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Bond Ruling Emboldens Abusive Scheme, Former IRS Official Says: Tax Analysts
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Automotive United Trades Organization v. State
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GAI Consultants, Inc. v. Homestead Borough
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Bonedaddy’s of Lee Branch, LLC v. City of Birmingham
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IRS Auditing Minnesota BAB Issue.
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DeVilbiss v. Matanuska-Susitna Borough
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What Will Tax Abatement Disclosures Mean for Economic Development Groups?
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Not All Muni Interest Reported by High Earners.
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Drug Policy Alliance v. New York City Tax Com’n
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Kona Properties, LLC v. W.D.B. Corp.
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Schwartz v. Cuyahoga Cty. Bd. of Revision
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Highpoint at Lakewood Condominium Ass’n, Inc. v. Township of Lakewood
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McCullough and Sons, Inc. v. City of Vadnais Heights
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Hub Properties Trust v. Maricopa County
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IRS: Mailing Address for Notices of Defeasance and Certain Elections Required by Treasury Regulations.
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Tax Analysts: IRS Details Tax Treatment of Police, Firefighter Uniforms.
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Court Decisions Extend Chicago’s Transfer Tax Ordinance to Cover Mortgage Assignment: Seyfarth Shaw
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MacDonald v. Shaker Hts. Bd. of Income Tax Rev.
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NRA Sues Seattle Over Tax on Sales of Guns, Ammunition.
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Moody’s Revises U.S. Not-for-Profit Healthcare Outlook to Stable from Negative as Cash Flows Increase.
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States, Localities Saved More than $700B Due to Muni Exemption.
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GASB Requires Governments to Disclose Information on Tax Abatements.
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IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division.
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Town of Stratford v. Jacobelli
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Wedbush Securities, Inc. v. City of Seattle
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AJM Capital II, LLC v. Incorporated Village of Muttontown
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New Rule to Lift Veil on Tax Breaks.
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GASB Statement Requires Governments to Disclose Information on Tax Abatements.
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George W. & Dacie Clements Agr. Research Institute, Inc. v. Green
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IRS Webcast: Voluntary Closing Agreement Program Updates for Tax Exempt Bonds.
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Special Report: Multitude of Local Authorities Soak Illinois Homeowners in Taxes.
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AHS Hospital Corp. v. Town of Morristown
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IRS Grants Extension of Expenditure Period for Bond Proceeds: Tax Analysts.
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S. 1753 Would Modify and Extend Tax-Exempt Zone Academy Bonds: Tax Analysts
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Zinvest, LLC v. Anderson
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Memo Provides Interim Guidance on Audits of Direct-Pay Bonds.
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PAB Issuance Up in 2014, Reversing Three-Year Trend.
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Fulton County Bd. of Tax Assessors v. Piedmont Park Conservancy
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Nonprofit Hospitals in 2015: 15 Findings and Thoughts.
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Senate Panel Passes Tax Extenders Bill with Bond, P.R. Provisions.
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IRS Memo: Procedures for Conducting Examinations of Direct Pay Bonds.
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NABL: Disaster Tax Relief Bills Introduced in House and Senate.
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Texas’ Property Tax Infrastructure Districts: Ongoing Growth Contributes To Credit Stability Despite Concerns Over Low Oil Prices.
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Auditor: TIFs good for Denver
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Morristown Memorial Hospital: A Tax Exemption Ruling All Nonprofit Hospitals Need to Know About.
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Municipal Bond Dealers Lobbying Congress for Tax Exemption.
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Sen. Ron Wyden’s Dream: Munis as Holiday Presents.
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TJ 2010 Corporation v. Dawson County Board of Equalization
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IRS Rules Student Loan Bonds still Tax-Exempt in PLR.
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City of Atlanta v. Hotels.com, L.P.
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Chestnut Point Realty, LLC v. Town of East Windsor
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GAI Consultants, Inc. v. Homestead Borough
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IRS Rules on Tax-Exempt Bonds Transaction: Tax Analysts
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