Who is eligible for a tax-exempt lease?

Any entity that can issue tax-exempt securities and are considered exempt from taxes under IRS Code, section 103, may be eligible for a tax-exempt lease.

This includes:

  • Cities
  • Towns
  • Villages
  • Counties
  • States
  • School Districts
  • Public Colleges and Universities
  • Fire Districts
  • Water Districts
  • Library Districts
  • Park Districts
  • Road Districts
  • Ambulance/EMS Districts
  • Utilities Authorities
  • Public Safety Authorities
  • Housing Authorities
  • 501(c)(3) Organizations