WASHINGTON — The Internal Revenue Service has either resolved tax issues or closed audits with no changes to bonds in New Jersey, Louisiana, and Nassau County, N.Y., according to event notices filed on the Municipal Securities Rulemaking Board's EMMA system.

The IRS has restored the tax-exempt status of LEAP Academy University Charter School, Inc. for the entire period since the school's status as a qualified 501(c)(3) was originally revoked in November 2010.

The reinstatement retains the tax-exempt status of about $6 million of outstanding bonds issued for the school in 2003.

"LEAP's status as a qualified 50l(c)(3) organization for all relevant periods since the date of issuance of the Bonds has been favorably resolved without adverse effect upon the exclusion from gross income of the interest on the Bonds for any period," LEAP said in an event notice posted Tuesday on EMMA.

The Delaware River Port Authority issued the bonds and lent the proceeds to LEAP to finance a charter school in Camden, N.J. on property owned by Rutgers University that was leased to LEAP.

The IRS had revoked LEAP's status as a qualified 501(c)(3) organization because the school failed to file required Form 990 financial statements to the IRS for three fiscal years ending June 30, 2007, 2008 and 2009. In February, the IRS reinstated LEAP's tax-exempt status as of May 17, 2012, the date when LEAP filed for reinstatement, but not for the 18 months prior to that.

Then in July, the IRS appeals office notified LEAP that the office was going to recommend the IRS issue a new letter "reflecting a retroactive date for restoration of tax exemption," according to an event notice filed at that time.

The IRS also closed an examination of $60.625 million Build America Bonds issued by Louisiana in 2009 for transportation projects without any change to the state's ability to receive subsidy payments for interest on the bonds. The IRS notified Louisiana on Sept. 16 that the audit was being closed.

And an examination of about $271 million of Nassau County Industrial Development Agency continuing care retirement community revenue bonds was closed with no change to the tax-exempt status of interest on the bonds. The IRS notified the issuer of its determination on Sept. 10.

Proceeds from the bonds were used to finance the Amsterdam at Harborside, a retirement community in Nassau County, N.Y. The bonds under examination were $167.895 million of Series 2007A bonds, $8.5 million of Series 2007B bonds and $95.1 million of Series 2007C bonds.

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