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Factors Influencing Collegiate Housing Foundation Settlement Agreement Reached  


Author:  Olivia Shay-Byrne.; Jennifer Livingston.


Source: Volume 24, Number 01, Spring 2003 , pp.63-68(6)




Municipal Finance Journal

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Abstract: 

The Internal Revenue Service (IRS) has recently made several rulings that are important to persons and entities involved in the construction of student housing projects for colleges and universities. In a letter dated December 4, 2002, the IRS ruled that the Collegiate Housing Foundation could continue to arrange tax-exempt bond deals nationwide for the construction of college and university student housing facilities. This decision brought to a close an audit of the Foundation that commenced two years ago.

Keywords: Private Letter Ruling 2002-49014; Private Letter Ruling 2003-04036

Affiliations:  1: Reed Smith LLP; 2: Reed Smith LLP.

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