Thomas G. Collins has extensive experience with respect to the tax and finance aspects of tax-exempt financing. His practice includes structuring financings to qualify for tax-exempt status, advising public authorities on a variety of post-bond issuance tax compliance issues, and counseling corporate and individual clients on a variety of business tax issues. Tom has over 30 years of experience in all aspects of a Section 103 tax practice, including complex advance refundings involving transferred proceeds, interest rate swaps, including termination of swaps, use of proceeds limits for tax-exempt and bond issues, and private activity limits.
Tom co-authored the chapter on “Tax-Exempt Bonds” in CCH’s Federal Tax Service. He has made presentations at seminars on tax-exempt bond post-issuance compliance, the low-income housing tax-credit, the impact of the unrelated business income tax on the activities of exempt organizations, the requirements for obtaining and maintaining exempt organization status, and tax-exempt financing opportunities for 501(c)(3) organizations. Tom is a member of the American Bar Association, in which he has served as Chair of the Committee on Low-Income Taxpayers, Vice Chair of the Public Construction Financing Committee of the ABA’s Section of Public Contract Law, a Member of the Committee on Tax-Exempt Financing of the ABA’s Section of Taxation, and the Section of Taxation’s Liaison to the ABA Commission on Homelessness and Poverty. Tom is currently a member of the Taxation Law Section Council of the Massachusetts Bar Association, and serves as the Council’s representative to the Internal Revenue Service’s Practitioner Liaison Program.