The Internal Revenue Service today released Notice 2014-67, which provides guidance for determining whether a State or local government entity or a 501(c)(3) organization will be considered to have private business use of its tax-exempt bond-financed facilities due to its participation in an “accountable care organization” and guidance regarding certain management contracts that do not result in private business use.
IRS Notice 2014-67 on Private Business Use of Tax-Exempt Bond Financed Facilities can be seen here.