{"id":4916,"date":"2023-04-05T15:27:00","date_gmt":"2023-04-05T15:27:00","guid":{"rendered":"https:\/\/qa.www.purdue.edu\/treasurer\/finance\/\/?page_id=4916"},"modified":"2026-02-24T13:40:08","modified_gmt":"2026-02-24T18:40:08","slug":"quick-guide-to-pbu","status":"publish","type":"page","link":"https:\/\/www.purdue.edu\/treasurer\/finance\/financial-planning-and-analysis\/borrowing-information\/quick-guide-to-pbu\/","title":{"rendered":"Quick Guide to PBU"},"content":{"rendered":"\n<div class=\"section\n                \n                \n                \n                \n                \n                \n                 page-layout-wide\n                \n                \n                \n                \n                \"><div class=\"container\">\n<div class=\"wp-block-columns page-layout-columns columns is-multiline is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column column is-two-thirds-desktop is-full-tablet is-full-mobile page-layout-main is-layout-flow wp-block-column-is-layout-flow\"><h1 class=\"wp-block-post-title\">Quick Guide to PBU<\/h1>\n\n\n<p>Purdue University and the Office of Treasury Operations provide a quick guide to private business use as it relates to tax-advantaged debt financed facilities. See below for our quick guide.<\/p>\n\n\n\n<p>With any instance of private business use, please consult with the Office of Treasury Operations at 765-494-9783 or by email at&nbsp;<a href=\"mailto:treasury@purdue.edu\">privatebusinessuse@purdue.edu<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>ISSUE<\/th><th>Is this PBU?<\/th><\/tr><\/thead><tbody><tr><td><strong>General Public Use<\/strong><\/td><td>No<\/td><\/tr><tr><td colspan=\"2\"><\/td><\/tr><tr><td><strong>Sale or Transfer of Building Ownership<\/strong><\/td><td><strong>YES<\/strong><\/td><\/tr><tr><td colspan=\"2\"><\/td><\/tr><tr><td colspan=\"2\"><strong>Lease or Rental Contract<\/strong><\/td><\/tr><tr><td>Lease &lt; 50 days (cumulative)<\/td><td>No<\/td><\/tr><tr><td>Lease to Federal Government<\/td><td><strong>YES<\/strong><\/td><\/tr><tr><td>Non-possessory (antennae, etc.)<\/td><td>No<\/td><\/tr><tr><td colspan=\"2\"><\/td><\/tr><tr><td colspan=\"2\"><strong>Service &amp; Management Contracts<\/strong><\/td><\/tr><tr><td>Franchise Agreements<\/td><td><strong>YES<\/strong><\/td><\/tr><tr><td>University-Wide Service Agreement<\/td><td>Maybe<\/td><\/tr><tr><td>Catering<\/td><td><strong>YES<\/strong><\/td><\/tr><tr><td colspan=\"2\"><\/td><\/tr><tr><td colspan=\"2\"><strong>Naming Rights Gift or Contract<\/strong><\/td><\/tr><tr><td>Corporate or Pseudo-Corporate Naming<\/td><td>Maybe<\/td><\/tr><tr><td colspan=\"2\"><\/td><\/tr><tr><td><strong>Joint Venture<\/strong><\/td><td><strong>YES<\/strong><\/td><\/tr><tr><td colspan=\"2\"><\/td><\/tr><tr><td colspan=\"2\"><strong>Other<\/strong><\/td><\/tr><tr><td>Parking spaces<\/td><td><strong>YES<\/strong><\/td><\/tr><tr><td>Special Legal Entitlement to Third Party<\/td><td><strong>YES<\/strong><\/td><\/tr><tr><td>Special Economic Benefit to Third Party<\/td><td><strong>YES<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":0,"parent":1005,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-4916","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/4916","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/comments?post=4916"}],"version-history":[{"count":3,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/4916\/revisions"}],"predecessor-version":[{"id":31819,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/4916\/revisions\/31819"}],"up":[{"embeddable":true,"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/pages\/1005"}],"wp:attachment":[{"href":"https:\/\/www.purdue.edu\/treasurer\/finance\/wp-json\/wp\/v2\/media?parent=4916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}