Bond issuers - Compliance resources

This page contains links to official IRS publications and other information designed to assist issuers of tax-advantaged bonds in ensuring compliance with federal tax law requirements.

Bond compliance guides

• Publication 4079, Tax-Exempt Governmental Bonds/Compliance Guide PDF
• Publication 4078, Tax-Exempt Private Activity Bonds/Compliance Guide PDF
• Publication 4077, Tax-Exempt Bonds for 501(c)(3) Charitable Organizations/Compliance Guide PDF
• Publication 5005, Your Responsibilities as a Conduit Issuer of Tax-Exempt Bonds PDF

Post issuance compliance

• TEB post-issuance compliance: Some basic concepts
• Publication 5271, Complying with Arbitrage Requirements: A Guide for Issuers of Tax-Exempt Bonds and Conduit Borrowers PDF
• Publication 5091, Voluntary Compliance for Tax-Exempt and Tax-Credit Bonds PDF