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Federal law restricts the use of IDBs to financing the costs of manufacturing facilities, including processing, assembly, printing, food processing and others in which raw material is converted or combined with other raw material to produce a finished or semi-finished product, certain pollution control hazardous waste and solid waste disposal facilities, facilities used in the normal course of business of 501(c)(3) corporations, including special education use areas that are built, installed, or established to serve primarily the educational purposes of operating any nonprofit private school established under chapter 617 or chapter 623 of the Florida Statutes or that is owned or operated by an organization described in s.501(c)(3)of the United States Internal Revenue Code, Empowerment Zone projects and certain airport and seaport facilities.
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