Private Purpose Bond

Categories: Bonds

Municipal bonds are usually issued by local governments to raise cash for government projects. The roof on the library caved in when the mayor's helicopter tried to land there. Two snowplows crashed into each other and need to be replaced. Every member of the city council needs hair plugs. That kind of thing.

A private purpose bond adds a twist. It's a muni bond...except the funds get used for an organization other than the government itself.

A sports stadium is a common example. Billy McBillionaire owns the Cruisers, a professional cricket team headquartered in Vernon, Idaho. Billy is threatening to move the team to Montana if the good people of Vernon don't build him a new cricket stadium. They agree, issuing bonds to fund the construction. Since more than 10% of the funds will benefit a private entity (i.e. Billy and his Cruisers), they are categorized as private purpose bonds.

These trade in the muni market, but usually don't get the same tax advantages as regular municipal bonds.

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