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Online Resource Database

Most resources in the ORD are available to CDFA members only. CDFA members should login with their CDFA Account at the top of the page to access the full set of resources. Non-members are encouraged to join CDFA today to gain access to the entire database.

Search Results: Internal Revenue Service (IRS)
Displaying 1 - 50 of 525 Previous | Next | New Search
Designing and Operating Homeownership Programs on Tribal LandsMembers only Login
The purpose of this guide is to offer tribal leadership in New Mexico with a comprehensive overview of the steps required to create homeownership programs on reservation land, with a particular focus on the mortgage lending process.
IRS - Opportunity Zones Frequently Asked Questions
This newly-updated document from the IRS contains answers to Frequently Asked Questions (FAQs) on Opportunity Zones.
Low Income Housing Tax Credit Program - Lee Goldstein and Garth RiemanMembers only Login
Lee Goldstein with Volunteers of America and Garth Rieman with National Council of State Housing Agencies present on LIHTC.
Report of the Cost Recovery Temporary Tax Policy Task ForceMembers only Login
This report to the Senate Finance Committee focused on cost recovery provisions in the tax code that have expired as of July 2019. These included the Energy-Efficient Commercial Buildings Tax Deduction, recovery provisions for entertainment...
Financing Native Nations: Access to Capital MarketsMembers only Login
One-third of reservation-based Native Americans fall below the poverty line, and the nations governing these reservations, unable to spur economic development, struggle to provide even the most basic services. Yet, despite their difficulty in...
The Gap: A Shortage of Affordable HomesMembers only Login
Every year the National Low-Income Housing Coalition examines the American Community Survey (ACS) to determine the availability of rental homes affordable to extremely low-income households. This 2019 report provides a picture for the nation, which...
IRS Provides Guidance on Refinancings of Tribal Economic Development BondsMembers only Login
The Internal Revenue Service (IRS) on May 22, 2019, issued much awaited guidance in Notice 2019-39. This Notice allows for refinancings or refundings by Native American tribal governments of Tribal Economic Development bonds and loans (TEDs) without...
Reducing Energy Burden for Low-income Residents in Multifamily Housing with Solar Energy Members only Login
When paired with energy efficiency measures, cost effective solar energy systems can support state and local program administrators’ goals to reduce low-income household energy burden. Energy burden is the share or percentage of annual household...
Round Two of Proposed Regulations for Opportunity Zones
On April 17, 2019, the Department of the Treasury released its second round of proposed regulations on Opportunity Zones.
New TEFRA Regulations for Qualified Private Activity BondsMembers only Login
Beginning April 1, 2019, issuers of qualified private activity bonds will be governed by a new set of TEFRA regulations (the Final TEFRA Regulations). The Final TEFRA Regulations, which stem from the Treasury Department’s 2017 Proposed Regulations...
Solar Lending Practices by Community and Regional Financial Institutions Members only Login
Current projections of solar photovoltaic (PV) system costs and deployment in the United States indicate substantial capital requirements over the next 30 years and beyond. Concurrently, community and regional financial institutions (CRFIs),...
Direct Federal Financial Interventions and Subsidies in Energy in Fiscal Year 2016Members only Login
This report—an update based on Fiscal Year 2016 data—continues a series of U.S. Energy Information Administration (EIA) reports on federal direct financial interventions and subsidies into energy markets. EIA assigns within-scope U.S. tax and direct...
2019 Proposed Bond Reissuance RegulationsMembers only Login
The Department of the Treasury's IRS released new Proposed Regulations regarding Bond Reissuance. The Proposed Regulations address the subject of “reissuance” in connection with issues of tax-exempt obligations. The Proposed Regulations...
Investing in Housing with Low Income Housing Tax CreditsMembers only Login
Steve Johnson with Colorado Housing and Finance Authority and Jennifer Litwak with Housing on Merit focus on LIHTC deal structuring with discussions on the differences between the 9% and 4% credits. During this session, experts will detail basic tax...
Proposed Rules for Investing in Qualified Opportunity Funds
This document contains proposed regulations that provide guidance under section 1400Z-2 of the IRC relating to gains that may be deferred as a result of a taxpayer's investment in a Qualified Opportunity Fund.
Special Rules for Capital Gains Invested in Opportunity Zones
The IRS has released this revenue ruling addressing the application to real property of the “original use” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and the “substantial improvement” requirement in IRC section 1400Z-2(d)(2)(D)(i)(II) and...
LIHTC - Improved Data and Oversight Would Strengthen Cost Assessment and Fraud Risk Management Members only Login
This report, produced by the Government Accountability Office (GAO), identifies trends and successes in the Low-Income Housing Tax Credit (LIHTC) program and opportunities present to advance oversight of development costs.
IRS Publication 5005- Your Responsibilities as a Conduit Issuer of Tax-Exempt BondsMembers only Login
The IRS Publication 5005 provides an overview for state and local governments of the responsibilities of the conduit issuer with respect to the tax compliance in municipal financing arrangements commonly known as conduit financings.
Low Income Housing Tax Credit ProgramsMembers only Login
Jessica Smith-Perry from the Urban Redevelopment Authority of Pittsburgh presents on Low-Income Housing Tax Credits program.
The Low Income-Housing Tax Credit: Past Achievements, Future ChallengesMembers only Login
This report, produced by the Urban Institute, explores why LIHTC is a critical part of the housing safety net. The report details how and why the program has succeeded, the challenges it faces, and why the program is more important than ever.
Wisconsin State Housing Tax CreditMembers only Login
The changes and trends in the affordable housing industry have a large impact on Wisconsin communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are...
CDFI Support for Affordable Housing Development in WisconsinMembers only Login
The changes and trends in the affordable housing industry have a large impact on Wisconsin communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are...
Housing Tax Credit Investments: Investment and Operational PerformanceMembers only Login
This report is the seventh in a series of periodic reports issued by CohnReznick LLP that address the performance of properties financed with federal low-income housing tax credits.
Financing Solutions for the Missouri Housing MarketMembers only Login
The changes and trends in the affordable housing industry have a large impact on Missouri communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are a...
Understanding Whom the LIHTC Serves: Data on Tenants in LIHTC Units as of December 31, 2015Members only Login
This report summarizes data received from the state housing finance agencies (HFAs) that administer the Low Income Housing Tax Credit. The HFAs are required by the Housing and Economic Recovery Act (HERA) of 2008 to submit certain demographic and...
IRS Revenue Procedure for Opportunity Zones
This revenue procedure provides guidance to the Chief Executive Officers of any State, any possession of the United States, and the District of Columbia regarding the procedure for designating population census tracts as Qualified Opportunity Zones.
Getting to the Financing Tools “Nuts & Bolts”Members only Login
Charlie Bartsch, Senior Program Advisor at the US Environmental Protection Agency, explains the federal tax incentives applicable to brownfields redevelopment.
NCSHA Recommended Practices in Housing Credit Administration Members only Login
The National Council of State Housing Agencies (NCSHA) have updated and revised their Recommended Practices in Housing Credit Administration. With help from industry partners, NCSHA combined their compliance monitoring polices with their allocation...
Successful Bond Financing Strategies throughout New EnglandMembers only Login
Rebecca Sullivan, Senior Vice President of MassDevelopment, walks through bond financing deals and explore strategies for maximizing the tool in New England, particularly focusing on providing capital to existing businesses and critical...
Financing for Attainable HousingMembers only Login
Jim Carras discusses how the workforce housing movement is building in Florida and talks about the different financing tools that can be assembled to address the gap needed to make workforce housing and affordable housing available.
Financing for Attainable HousingMembers only Login
Mitch Rosenstein discusses how the workforce housing movement is building in Florida and talks about the different financing tools that can be assembled to address the gap needed to make workforce housing and affordable housing available.
Historic Pike Place Market Renovation & Expansion ProjectMembers only Login
Emily Crawford and Sabina Proto present the expansion and renovation of the historic Pike Place Market. Not only does it provide a space for farmers and producers, it has become a public plaza that includes low-income housing, a neighborhood center,...
Financing for Workforce HousingMembers only Login
Corky Poster discusses the workforce housing movement in Arizona, presents different financing tools for that can be assembled to address the gap needed to make workforce housing available, and presents some completed workforce housing case studies.
Financing for Workforce HousingMembers only Login
Marcos Ysmael discusses the workforce housing movement in Arizona, presents different financing tools for that can be assembled to address the gap needed to make workforce housing available, and presents some completed workforce housing case studies.
Financing for Workforce HousingMembers only Login
Brian Swanton discusses the workforce housing movement in Arizona, presents different financing tools for that can be assembled to address the gap needed to make workforce housing available, and presents some completed workforce housing case studies.
Financing Mixed-Use Development - The Latest TrendsMembers only Login
Aaron Cooper discusses a unique mixed-use development finance case study in Ajo, AZ. This project explores the International Sonoran Desert Alliance project and it's impact on Ajo, AZ.
Arbitrage Rebate and Calculating YieldMembers only Login
Kristen Kalinowski from BNY Mellon presents on arbitrage, rebate and calculating yield in bond transactions.
Displaying 1 - 50 of 525 Previous | Next | New Search

CDFA National Sponsors

  • Alaska Industrial Development and Export Authority
  • Baker Tilly Virchow Krause
  • BNY Mellon
  • Bricker & Eckler LLP
  • Bryan Cave Leighton Paisner LLP
  • Business Oregon
  • CohnReznick
  • FBT Project Finance Advisors LLC
  • Fifth Third Bank
  • Frost Brown Todd, LLC
  • Hawkins Delafield & Wood LLP
  • Ice Miller LLP
  • KeyBanc Capital Markets
  • Kutak Rock LLP
  • McCarter & English, LLP
  • McGuireWoods
  • MuniCap, Inc.
  • NW Financial Group, LLC
  • Petros PACE Finance
  • SB Friedman Development Advisors
  • Stern Brothers
  • Stifel Nicolaus
  • U.S. Bank
  • Wells Fargo Securities
  • Wilmington Trust
  • Z. The Bond Buyer
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