| http://www.w3.org/ns/prov#value | - Similar to governmental bonds, the federal tax rules applicable to qualified 501(c)(3) bonds are intended to limit Private Business Use and ???unrelated trade or business use.??? Private Business Use in this context generally occurs when an entity other than a section 501(c)(3) organization or a state or local governmental entity has a special legal entitlement to use bond-financed property.
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