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Nonprofit Finance

Kutak Rock tax attorneys have cultivated a thorough understanding of Section 501(c)(3) of the Internal Revenue Code (and related provisions) relating to nonprofit organizations and have practical experience advising our clients on the specific application of Section 501(c)(3) to bond financings as well as the operation of their businesses and related organizations.  Qualified 501(c)(3) bonds represent the second largest category of tax-exempt financings used by issuers and borrowers throughout the United States.  The types of facilities financed include private higher education facilities, hospital system financings, private schools and charter schools, multifamily housing projects, community support facilities and museums.  Annually, Kutak Rock assists hundreds of issuers, 501(c)(3) borrowers, lenders and bond purchasers in successfully completing financings, including both public issuances and direct purchases, for these types of facilities and in meeting their post-issuance compliance duties. Our unique experience and knowledge depth in both finance and relevant tax law permits us to advise clients regarding appropriate financing structures.