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Form8038-GC Information Return for Small Tax -Exempt <br />Governmental Bond Issues, Leases, and Installment Sales <br />Department of the (Rev. January ► Under Internal Revenue Code section 149(e) <br />he Treasury T <br />Internal Revenue Service Caution: If the issue price of the issue is $100,000 ormore, use Form 8038-G. <br />name <br />5 Report number <br />or omer employee of issuer or designated contact person whom the IRS may call for more information 1 7 <br />OMB No. 1545-0720 <br />ilialili Description of Obligations check one: a single issue ❑ or a consolidated return ❑ . <br />8a Issue price of obligation(s) (see instructions) . . . . . . . . . . . . . . . . . . <br />b Issue date (single issue) or calendar date (consolidated). Enter date in mm/dd/yyyy format (for <br />example, 01/01/2009) (see instructions)► 07/21/2016 <br />9 Amount of the reported obligation(s) on line 8a that is: <br />a For leases for vehicles . . . . . . . . . . . . . . . . . . . . . . . . . <br />b For leases for office equipment . . . . . . . . . . . . . . . . . . . . . . . <br />c For leases for real property . . . . . . . . . . . . . . . . . . . . . . . . <br />d For leases for other (see instructions) . . . . . . . . . . . . . . . . . . . . . <br />e For bank loans for vehicles . . . . . . . . . . . . . . . . . . . . . . . . <br />f For bank loans for office equipment . . . . . . . . . . . . . . . . . . . . . <br />g For bank loans for real property . . . . . . . . . . . . . . . . . . . . . . . <br />h For bank loans for other (see instructions) . . . . . . . . . . . . . . . . . . . <br />1 Used to refund prior issue(s) . . . . . . . . . . . . . . . . . . . . . . <br />j Representing a loan from the proceeds of another tax-exempt obligation (for example, bond bank) <br />kOther . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />10 If the issuer has designated any issue under section 265(b)(3)(B)(i)(III) (small issuer exception), check this <br />11 If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check this box (see instructions) . <br />12 Vendor's or bank's name: PNC Equipment Finance, LLC. <br />13 Vendnr'.c or hank'c Pirr er iHt ntificatinn nnmhcr- 9 <br />8a 78,808 <br />00 <br />9a 78,808 <br />00 <br />9b <br />9c <br />9d <br />9e <br />9f <br />9g <br />9h <br />91 <br />9j <br />9k <br />box . . . . ► <br />. . . . . . ► <br />❑ <br />❑ <br />Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are <br />Signature <br />g <br />true, correct, and complete. I further declare that I consent to the IRS's disclosure of the issuer's return information, as necessary to process this return, to the persons) <br />that I have authorized above. <br />and <br />'Consent <br />Signature of issuer's authorized representative Date Type or print name and title <br />Paid <br />Prin ype preparers name <br />Preparer's signature <br />Date <br />Check ❑ if <br />PTIN <br />Preparer <br />I <br />self-employed <br />Use Only <br />Finn's name ► <br />Firm's EIN ► <br />Firm's address ► <br />Phone no. <br />General Instructions <br />Section references are to the Internal Revenue <br />Code unless otherwise noted. <br />What's New <br />The IRS has created a page on IRS.gov for <br />information about the Form 8038 series and <br />its instructions, at www.im.gov/formBO38. <br />Information about any future developments <br />affecting the Form 8038 series (such as <br />legislation enacted after we release it) will be <br />posted on that page. <br />Purpose of Form <br />Form 8038-GC is used by the issuers of tax- <br />exempt governmental obligations to provide <br />the IRS with the information required by <br />section 149(e) and to monitor the <br />requirements of sections 141 through 150. <br />Who Must File <br />Issuers of tax-exempt governmental <br />obligations with issue prices of less than <br />$100,000 must file Form 8038-GC. <br />Issuers of a tax-exempt governmental <br />obligation with an issue price of $100,000 or <br />more must file Form 8038-G, Information <br />Return for Tax -Exempt Governmental <br />Obligations. <br />Filing a separate return for a single issue. <br />Issuers have the option to file a separate <br />Form 8038-GC for any tax-exempt <br />governmental obligation with an issue price <br />of less than $100,000. <br />An issuer of a tax-exempt bond used to <br />finance construction expenditures must file a <br />separate Form 8038-GC for each issue to give <br />notice to the IRS that an election was made to <br />pay a penalty in lieu of arbitrage rebate (see <br />the line 11 instructions). <br />Filing a consolidated return for multiple <br />issues. For all tax-exempt governmental <br />obligations with issue prices of less than <br />$100,000 that are not reported on a separate <br />Form 8038-GC, an issuer must file a <br />consolidated information return including all <br />such issues issued within the calendar year. <br />Thus, an issuer may file a separate Form <br />8038-GC for each of a number of small issues <br />and report the remainder of small issues <br />issued during the calendar year on one <br />consolidated Form 8038-GC. However, if the <br />issue is a construction issue, a separate Form <br />8038-GC must be filed to give the IRS notice <br />of the election to pay a penalty in lieu of <br />arbitrage rebate. <br />Cat. No. 64108E Form 8038-GC (Rev. 1-2012) <br />