Laserfiche WebLink
2 <br />Statutory Authority <br />•Section 145 of Internal Revenue Code <br />–“qualified 501(c)(3) bond” <br />o Project must be owned or operated by a 501(c)(3) organization <br />or governmental entity <br />Owned and operated by a 501(c)(3) organization <br />Owned by a governmental entity and operated or used by <br />501(c)(3) organization <br />•Ex. –City recreational facilities