Useful Links
- IHFA Tax Credit Housing Compliance
- Internal Revenue Service: Compliance & Enforcement News
- National Council of State Housing Agencies (NCSHA)
- Novogradac & Company LLP
- Recapitalization Advisors, Inc.
- Affordable Housing Finance
- Low Income Housing Credit Newsletter produced by the Grace Robertson of the IRS (NAHMA members only). The LICH newsletter provides a forum for networking and sharing information about IRC Section 42, the Low-Incoming Housing Credit and communicating technical knowledge and skills, guidance and assistance for developing LIHC issues.
HUD's Online Training for the Tax Credit Program
http://www.hud.gov/offices/cpd/affordablehousing/training/web/lihtc/basics/
This topic is designed to provide a basic introduction to the LIHTC Program. After completing the topic, you will be able to:
- Describe how housing tax credits work;
- Identify the basic eligibility requirements to participate in the program;
- Explain how housing tax credits are allocated; and
- Describe how developers syndicate tax credits in order to obtain up-front equity capital.
This topic will cover the following subjects: