Tax-Exempt Debt Compliance

The documents below are strictly confidential and for internal Harvard use only.

1. Tax-Exempt Debt Compliance
   1. Tax-Exempt Debt Compliance Procedures
      (Authors: Office of Treasury Management)
   2. Debt Financing Policies
      (Authors: Office of Treasury Management)
   
   
2. Record Retention
   1. Records Retention Policy Relating to Tax-Exempt Debt
      (Authors: Office of Treasury Management)
   
   
3. Services Contracts, Leases, Unrelated Business Activity (Rentals)
   1. Determining whether a contract is a "Management Contract"
      (Authors: Ropes & Gray)
   2. IRS Revenue Procedure 97-13
      (Authors: Ropes & Gray)
   3. Exceptions to Private use Rules for Rentals of Bond-Financed Property
      Contact Suzanne Lewis (617-495-4882) for more information on this topic.
   
   
4. Sponsored Research
   1. Tax-Exempt Financing and Sponsored Research Arrangements
      (Authors: Office of General Counsel (OGC)
   2. Sponsored Research Flow Chart
      (Authors: Ropes & Gray)
   3. Reference Sheet to Sponsored Research Flow Chart
      (Authors: Ropes & Gray)
   4. IRS REVENUE PROCEDURE 97-14.pdf
      (Authors: Internal Revenue Service)