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APPENDIX A to the Bond Sale Agreement STANDARD TERMS AND CONDITIONS Described below are certain terms of the local school bond which must be embodied in your local resolution and local school bond
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Internal Revenue Service (IRS) Tax-exempt bonds are bonds issued by state and local governments that offer interest income exempt from federal income tax.
State and local governments who issue tax-exempt bonds are required to file IRS Form 8038.
Form 8038 must be completed with information on the bond issue, issuer, and other relevant details.
The purpose of tax-exempt bonds is to provide financing for projects that benefit the public, such as infrastructure improvements.
Information such as the bond issue amount, interest rate, maturity date, and use of proceeds must be reported on Form 8038.
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