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Tax Exempt Bonds Compliance Check Questionnaire Project Final Report on Governmental and Charitable Financings (July 2011)

The Tax Exempt Bonds office of the IRS Tax Exempt and Government Entities division of the IRS final report on its Tax-Exempt Charitable Financings Compliance Check Questionnaire and Governmental Bond Financings Compliance Check Questionnaire projects. The projects principally evaluated whether § 501(c)(3) organizations and governmental bond issuers generally have a sufficient level of knowledge of the post-issuance tax compliance requirements applicable to their tax-exempt obligations. In addition, the questionnaires asked governmental issuers and § 501(c)(3) organizations about their compliance training programs for individuals responsible for monitoring post-issuance compliance of tax-exempt bond financings.

The Table of Contents listing below are links to each section of the final report. The pagination for each section is numbered separately.

Table of Contents         

  • Executive Summary 
  • I     Introduction 
  • II    Post-Issuance Compliance for Tax-Exempt Bonds 
  • III   Scope, Methodology and Implementation of the Questionnaire Project 
  • IV   Summary of Reported Data: Charitable Financings Questionnaire Project 
  • V    Summary of Reported Data: Governmental Bonds Questionnaire Project 
  • VI   Analysis and Conclusions 
  • Appendices
    • A   Form 13907, Tax-Exempt Bond Financings Compliance Check Questionnaire
    • B   Form 14002, Governmental Bond Financings Compliance Check Questionnaire
    • C   Data Table: Charitable Financings Questionnaire
    • D   Data Table: Governmental Bonds Questionnaire


Page Last Reviewed or Updated: 06-Apr-2016