Summary
NCSHA’s 2011 HFA Institute: Housing Credit Module
Washington, D.C.
Online Reference Guide
This online reference guide includes links to reference materials useful for HFA program administration. Click on a document title to view the resource.Housing Credit Allocating Agency Reference MaterialsState Housing Credit Allocating AgenciesHousing Credit Utilization by State (1987-2008)NCSHA Recommended Practices in Housing Credit Allocation and Underwriting (2010)NCSHA Recommended Practices in Compliance Monitoring (2000)IRS Housing Credit GuidanceInternal Revenue Code Section 42IRS Regulationso IRS Regulation 1.42-1
(Limitation on low-incoming Housing Credit allowed with respect to qualified low-income buildings receiving Housing Credit allocations from a State or local Housing Credit Agency)o IRS Regulation 1.42-1T
(Low-Income Housing Credit)o IRS Regulation 1.42-2
(Waiver of Ten-Year Rule)o IRS Regulation 1.42-4
(Inapplicability of Section 183: “Hobby Loss”)o IRS Regulation 1.42-5
(Tax Credit Compliance Monitoring)o IRS Regulation 1.42-6
(Building Qualifying for Carryover Allocations)o IRS Regulation 1.42-8
(Election of Appropriate Percentage Month)o IRS Regulation 1.42-9
(General Public Use)o IRS Regulation 1.42-10
(Utility Allowance)o IRS Regulation 1.42-11
(Provision of Services)o IRS Regulation 1.42-12
(Effective Dates and Transitional Rules)o IRS Regulation 1.42-13
(Administrative Errors and Omissions)o IRS Regulation 1.42-14
(Allocation Rules for Post- 1989 Ceiling Amounts)o IRS Regulation 1.42-15
(Available Unit Rule)o IRS Regulation 1.42-16
(Eligible Basis Reduced by Federal Grants)o IRS Regulation 1.42-17
(Qualified Allocation Plan)______________________________________________________________________________IRS Revenue Ruling 2008-6
(Eligible Basis Reduced By Federal Grants)IRS Revenue Ruling 2004-82
(Low-Income Housing Credit Q&A)IRS Revenue Ruling 2003-77
(Community Service Facility)IRS Revenue Ruling 2002-65
(Eligible basis reduced by federal grants)IRS Revenue Ruling 2002-9
(Inclusion of Impact Fees in Eligible Basis)IRS Revenue Ruling 98-49
(Effect of SRO and Shelter Plus Care Payments on Eligible Basis)IRS Revenue Ruling 98-47
(Tax-Exempt Bond Ruling on Assisted Living)IRS Revenue Ruling 97-4
(Clarification of Section 502(e)(3) Transition Relief)IRS Revenue Ruling 96-35
(FEMA Grants and Loans)IRS Revenue Ruling 95-49
(Tenant Right of First Refusal)IRS Revenue Ruling 94-57
(Changes in Area Median Gross Income)IRS Revenue Ruling 92- 61
(Treatment of Resident Manager’s Unit)IRS Revenue Ruling 91-38
(Low-Income Housing Credit Questions and Answers)IRS Revenue Ruling 90-89
(Minimum Set-Aside Requirements)IRS Revenue Ruling 90- 60
(Recapture Bonds)______________________________________________________________________________IRS Revenue Procedure 2010-40
(2011 Per Capita Adjusted for Inflation)IRS Revenue Procedure 2009-40
(National Pool Allocation for 2009)IRS Revenue Procedure 2008-60
(Discontinuing a Surety Bond or Treasury Direct Account)IRS Revenue Procedure 2007-54
(Temporary Relief for Properties in Major Disaster Areas)IRS Revenue Procedure 2005-37
(Safe Harbor: Extended low-income housing commitments)IRS Revenue Procedure 2004-38
(Annual Recertification Waiver)IRS Revenue Procedure 2003-82
(Safe Harbor Designations: Occupant Income)IRS Revenue Procedure 2001-53
(Impact Fees Includable in Eligible Basis)IRS Revenue Procedure 99-11
(Alternative to Surety Bonds)IRS Revenue Procedure 96-32
(Safe Harbor Designations: Charitable Organizations)IRS Revenue Procedure 95-28
(Relief for Projects in Disaster Areas)IRS Revenue Procedure 94-65
(Documentation of Income from Assets)IRS Revenue Procedure 94-64
(Waiver of Annual Income Recertification)IRS Revenue Procedure 94-57
(Gross Rent Floor)IRS Revenue Procedure 92-31
(State Agency Credit Carryover and National Pool)______________________________________________________________________________IRS Notice 2010-74
(National Pool Notification)IRS Notice 2010-21
(2010 Population Estimates by State)IRS Notice 2010-18
(Section 1602 Clarifications)IRS Notice 2009-44
(Utility Allowance Regulation Clarification)IRS Notice 2008-109
(Counties that Qualify as Midwestern or Hurricane Ike Disaster Areas)IRS Notice 2008-106
(New 9 Percent Minimum Applicable Percentage)IRS Notice 2008-31(Voluntary Closing Agreement for Tax-Exempt Bonds and Tax Credit Bonds)IRS Notice 2008-27
(Reissuance Standards for State and Local Bonds)IRS Notice 2008-25
(GO Zone Bonus Depreciation Recapture)IRS Notice 2006-11
(Disaster Relief: Hurricane Rita)IRS Notice 2005-69
(Disaster Relief: Hurricane Katrina)IRS Notice 88-116
(Placement in Service)IRS Notice 88-91
(Definition of a Building)IRS Notice 88-80
(Income Determinations)______________________________________________________________________________IRS Form 8586: Low-Income Housing CreditIRS Form 8609: Low- Income Housing Credit AllocationIRS Form 8609 Schedule A: Annual StatementIRS Form 8610: Annual Low-Income Housing Credit Agencies ReportIRS Form 8610 Schedule A: Carryover Allocation of Low-income Housing CreditIRS Form 8611: Recapture of Low-Income Housing CreditIRS Form 8693: Low-Income Housing Credit Disposition BondIRS Form 8703: Annual Certification of a Residential Rental ProjectIRS Form 8821: Tax Information AuthorizationIRS Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance orBuilding DispositionAdditional Housing Credit Reference MaterialsIRS Guide for Completing Form 8823Applicable Federal Rates for January 2010-2011Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2011HUD Income Limit Briefing MaterialsMemorandum of Understanding among the Department of Treasury, the Department of Housing and Urban Development, and the Department of Justice (Fair Housing)IRS Memorandum on Noncompliance Due To Conflicting Program RequirementsTCAP and Credit Exchange MaterialsTreasury Guidance on Low Income Housing Grants in Lieu of Tax Credits (the Exchange Program) RecaptureTreasury ‘Question and Answer’ Document on the Exchange ProgramTony Freedman May 12th Memo on TCAP Program HUD GuidanceTony Freedman May 11th Memo on Exchange Program Provisions and Issues – Recent Treasury Guidance
Related Events
- January 9, 2011 - January 14, 2011
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