This program enables borrowers to access low interest rate capital markets through the issuance of tax exempt revenue bonds. Eligible borrowers must be private, non-profit health care organizations. These include hospitals, behavioral health providers, clinics, hospices, nursing homes, and continuing care retirement communities (CCRC's). The bond proceeds may be used to finance or refinance the acquisition, construction, improvement or alteration of health care facilities and the payment of issuance costs. The bonds may be publicly sold or privately placed, bear interest at fixed or variable rates, rated or unrated, and credit enhanced or stand alone credit. The Authority also offers a tax exempt equipment lease program which provides low cost, tax exempt interest rates for capital equipment.