Federal housing law
Form 8038-TC — Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8038tc.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
5 Number and street (or P.O. Box if mail is not delivered to street address)
3 Has the issuer made an irrevocable election to apply section 6431(f)? Yes No 4 Enter the first interest payment date (MM/DD/YYYY) ▶ / / 5 Interest payment date frequency (Check box; see instructions and attach debt service schedule): a annual, b semi-annual, c quarterly, d monthly, or e other f If line 5e above is checked, please describe the payment frequency:
Form 8038-TC (Rev. 11-2012) Page 2 Description of Use of Proceeds for Qualified Purpose Expenditures (Continued)
1 Arbitrage questions: a If there is a reserve or sinking fund that is expected to repay the issue at maturity, check box . . . . . . . . . ▶ b If 1a is checked and the reserve or sinking fund is funded in equal periodic installments, check box . . . . . . . ▶ c If either the funding of the reserve or sinking fund is expected to result in an amount greater than the amount necessary to repay the issue; or, if the yield on such fund is greater than the permitted sinking fund yield from line 6, Part III, check box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
d If the issuer established written procedures to monitor the requirements of section 148 with respect to these bonds, check box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 2 If all federal, state, and local requirements governing conflicts of interest are satisfied with respect to this issue, check box . . ▶ 3 If the entitlements to credits with respect to this bond issue are expected to be stripped, check box . . . . . . . ▶ 4 If the issuer established written procedures to ensure that all nonqualified bonds at the end of the applicable period are redeemed within 90 days, check box . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
1 Does the issuer give the IRS consent to publish, through a website or in a publication, its name and address, employer identification number, name and description of bond issue, date of issuance, CUSIP number, issue price, final maturity date, stated redemption price at maturity, applicable credit rate, and maximum term, to assist in the proper reporting of interest, tax credits, or other benefits under IRC section 6049 and Regulations thereunder . . . . . . . . . . . . . - Yes No
Under penalties of perjury, I declare that I am an officer of the above named issuer and that I am authorized to give consent on behalf of the above named issuer for the IRS to publish the items of information described in line 1 of Part VIII of this form to assist in the reporting obligations under IRC section 6049.
Sign Here
Signature Date
Type or print name and title
Form 8038-TC (Rev. 11-2012)
Form 8038-TC (Rev. 11-2012) Page 3
Issuer's name: Issuer's employer identification number (EIN):
| Schedule for New Clean Renewable Energy Bonds (New CREBs) Schedule A ▶ Under Internal Revenue Code sections 54A and 54C ▶ See separate instructions |
Tax Credit Bond Code | |||
|---|---|---|---|---|
| Schedule A Schedule for New Clean Renewable Energy Bonds (New CREBs) ▶ Under Internal Revenue Code sections 54A and 54C ▶ See separate instructions |
102 | 102 | 102 | 102 |
| Part I Issuer Questions |
Part I Issuer Questions |
Part I Issuer Questions |
Yes | No |
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
2 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
3 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
4 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
5 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
6 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
7 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
8 | ||
| 1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
1 Is the issuer a public power provider? . . . . . . . . . . . . . . . . . . . . 2 Is the issuer a cooperative electric company? . . . . . . . . . . . . . . . . . . 3 Is the issuer a governmental body? . . . . . . . . . . . . . . . . . . . . . 4 Is the issuer a clean renewable energy bond lender? . . . . . . . . . . . . . . . . 5 Is the issuer a not-for-profit electric utility which has received a loan/ Electrification Act? . . . . . . . . . . . . . . . . . . . . . . . . . . . ** 6** Have proceeds been used to acquire existing facilities? (see instructions) . . . . . . . . . 7 Have proceeds been used to refinance existing facilities? (see instructions) . . . . . . . . 8 Is the issue date of the issue on or before the date that is 3 years after the volume cap allocation date? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 9 Has the issuer designated these bonds as new CREBs for purposes of section 54C? . . . . . |
9 |
1 (For IRS Use Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Part III List of Qualified Renewable Energy Facilities List the type of qualified renewable energy facilities (see instructions) to be financed by the bonds, the location, the owner of such facility, the owner's EIN, and the amount of available project proceeds to be used for that facility. (If more than one, attach statement)
Type of Facility:
Location of Facility:
Owner's Name:
Owner's EIN:
| Amount of Available Project Proceeds $: | Tax Credit Bond Code | |||
|---|---|---|---|---|
| Schedule B Schedule for Qualified Energy Conservation Bonds (QECBs) ▶ Under Internal Revenue Code sections 54A and 54D ▶ See separate instructions |
Tax Credit Bond Code | Tax Credit Bond Code | Tax Credit Bond Code | Tax Credit Bond Code |
| Schedule B Schedule for Qualified Energy Conservation Bonds (QECBs) ▶ Under Internal Revenue Code sections 54A and 54D ▶ See separate instructions |
103 | 103 | 103 | 103 |
| Part I Issuer and Project Questions |
Part I Issuer and Project Questions |
Part I Issuer and Project Questions |
Yes | No |
| 1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
1 | ||
| 1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
2 | ||
| 1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
3 | ||
| 1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
4 | ||
| 1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
5 | ||
| 1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
1 Has the issuer designated these bonds as QECBs for purposes of section 54D? . . . . . . 2 Has the allocation been reallocated from a large local government to a State? . . . . . . . 3 Is the issuer a large local government? . . . . . . . . . . . . . . . . . . . . 4 Is the issuer an Indian tribal government? . . . . . . . . . . . . . . . . . . . 5 Are all proceeds to be used within the jurisdiction of the issuer? . . . . . . . . . . . . ** 6** If the issuer issued the bonds based on a volume cap allocation received by another authorized entity that allocated volume cap to the issue, check “Yes.” If not, check “No.” Provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions) |
6 |
1 (For IRS Use Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Part III List of Conservation Purposes, Location of the Facilities, Amount of Proceeds Used for the Purpose, Private Activity User, and Private User's EIN
1 List the type of qualified conservation purpose described under section 54D(f) financed with the proceeds of the bonds, the location of the facility financed with the proceeds of the bond, and the amount of available project proceeds to be used for the qualified conservation purpose. If the bonds are private activity bonds, provide the name and EIN of all private users. (If the issuer is issuing bonds for more than one purpose or facility, attach statement) Type of qualified conservation purpose: Location of facility financed with bond proceeds: Amount of proceeds to be used for this purpose $: Are the bonds private activity bonds? . . . . . . . . . . . . . . . . . . . . . . . ▶ Yes No If “Yes,” provide the name and EIN of each private user
Form 8038-TC (Rev. 11-2012)
Form 8038-TC (Rev. 11-2012) Page 4
Issuer's name: Issuer's employer identification number (EIN):
Amount 1 Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Technical assistance . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Services of donor's employees as volunteers . . . . . . . . . . . . . . . . . . 3 4 Opportunities for students outside of the academy . . . . . . . . . . . . . . . . 4 5 Other: . . . . . . . . . . . . . . . 5 Part III Private Business Contributor Information (Attach a statement if more than five donors) 1a Enter the name of the first donor: b Enter the EIN of the first donor: 2a Enter the name of the second donor: b Enter the EIN of the second donor: 3a Enter the name of the third donor: b Enter the EIN of the third donor: 4a Enter the name of the fourth donor: b Enter the EIN of the fourth donor: 5a Enter the name of the fifth donor: b Enter the EIN of the fifth donor:
Form 8038-TC (Rev. 11-2012)
Form 8038-TC (Rev. 11-2012) Page 5
Issuer's name: Issuer's employer identification number (EIN):
1 If the issuer of the bonds is not the local educational agency in the jurisdiction of which the public school facility is located, please provide the name of such local educational agency. Attach statement if more than one. (see instructions)
2 If the issuer issued the bonds based on a volume cap allocation received by another authorized entity (that allocated volume cap to the issue), provide the name of such authorized entity. Attach statement if more than one entity's volume cap is used. (see instructions)
Form 8038-TC (Rev. 11-2012)