#  Tax-Exempt Debt Compliance 

 



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Federal tax law places important restrictions on the use of tax-exempt debt and the projects financed by such debt. The University, and in particular Treasury and the university-wide Debt Compliance Assurance Group, are committed to maintaining continued compliance with the rules relating to the use of tax-exempt debt.

Please contact OTM with questions or concerns:

**Alec Antell**  
e-mail: [alexander\_antell@harvard.edu](mailto:alexander_antell@harvard.edu)  
phone: 617-496-3331



 

##  Related Resources 

 



  [### Debt Compliance Primer

 ](https://hu.sharepoint.com/:b:/r/sites/FAD-WebsiteFiles/Shared%20Documents/OTM/Debt%20Compliance%20Primer%20-%20Fall%202025%20-%20vF.pdf?csf=1&web=1&e=2tvdAe) 

   [### Determining whether a contract is a "Management Contract"

 ](https://hu.sharepoint.com/:b:/r/sites/FAD-WebsiteFiles/Shared%20Documents/OTM/determining_whether_a_contract_is_a_management_contract.pdf) 

   [### IRS Revenue Procedure 2007-14

 ](https://hu.sharepoint.com/:b:/s/FAD/EQwsdZSQckpKrJ0QZNaB5igBJj_ONrXRUEGLHgkDMF3eEQ?e=WVeB2e) 

   [### IRS Revenue Procedure 2017-13

 ](https://hu.sharepoint.com/:b:/s/FAD/EdvcmB6bu7JPrwtmQ3aj8KgB2nqjW3ewk8Ou2Pzk2GXM-w?e=jByKBZ) 

   [### Records Retention Policy Relating to Tax-Exempt Debt

 ](https://hu.sharepoint.com/:b:/r/sites/FAD-WebsiteFiles/Shared%20Documents/OTM/records_retention_policy_relating_to_tax-exempt_debt.pdf) 

   [### Reference Sheet to Sponsored Research Flow Chart

 ](https://hu.sharepoint.com/:b:/r/sites/FAD-WebsiteFiles/Shared%20Documents/OTM/reference_sheet_to_sponsored_research_flow_chart.pdf) 

   [### Sponsored Research Flow Chart

 ](https://hu.sharepoint.com/:b:/r/sites/FAD-WebsiteFiles/Shared%20Documents/OTM/sponsored_research_flow_chart.pdf) 

   [### Tax-Exempt Debt Compliance Procedures

 ](https://hu.sharepoint.com/:b:/r/sites/FAD-WebsiteFiles/Shared%20Documents/OTM/tax-exempt_debt_compliance_procedures.pdf)