{"data":{"id":"us/26-cfr-1.145-1","jurisdiction":"us","citation":"26 CFR 1.145-1","heading":"-1 Qualified 501(c)(3) bonds.","body":"(a) Overview. Interest on a private activity bond is not excludable from gross income under section 103(a) unless the bond is a qualified bond. Under section 141(e)(1)(G), a qualified 501(c)(3) bond issued under section 145 is a qualified bond. Under section 145, a qualified 501(c)(3) bond is any bond issued as a part of an issue that satisfies the requirements of sections 145(a) through (d).\n(b) Scope. Sections 1.145-0 through 1.145-2 apply for purposes of section 145(a).\n(c) Effective dates. For effective dates of §§ 1.145-0 through 1.145-2, see § 1.141-15.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"24dd1b6eae7abab92551cc060c136ea456a3c4ff957119425d06b9f097c88ad2","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.145-0","next":"us/26-cfr-1.145-2"},"notice":"GroundRules: Original legal text. Not legal advice."}