Internal Revenue Service United States Department of the Treasury

Instructions for Schedule K (Form 990) (2012)

Supplemental Information on Tax-Exempt Bonds

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • Purpose of Schedule
    • Who Must File
    • Period Covered
  • Specific Instructions
    • Definitions
      • Tax-exempt bond.
      • Bond issue.
      • Governmental issuer.
      • Gross proceeds.
      • Pooled financing issue.
      • Proceeds.
      • Defeasance escrow.
      • Refunding escrow.
      • Refunding issue.
      • Private business use.
    • Part I. Bond Issues
      • Part II. Proceeds
        • Part III. Private Business Use
          • Part IV. Arbitrage.
            • Part V. Procedures To Undertake Corrective Action
            • Part VI. Supplemental Information
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