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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 497 Previous | Next | New Search
IRS - Opportunity Zones Frequently Asked Questions
This newly-updated document from the IRS contains answers to Frequently Asked Questions (FAQs) on Opportunity Zones.
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...
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...
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.
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.
Creative Tax Credit Financing In North Carolina: NMTC, HTC and LIHTCMembers only Login
Mary Nash Rusher of McGuireWoods LLP, Chris Leutzinger of SunTrust Bank, and Brian Oxford of CAHEC present on a panel regarding tax credit financing in North Carolina. This panel was moderated by Brien Desilets of Grant Thornton LLP.
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...
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
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 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.
Access to Capital for Native Communities in ArizonaMembers only Login
Joan Timeche discusses financing programs and strategies for Native communities in Arizona and considers how to leverage the available capital for even greater investment.
Financing Solutions for the Georgia Housing MarketMembers only Login
The changes and trends in the affordable housing industry have a large impact on Georgia communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are a...
Arbitrage Compliance Guide for IssuersMembers only Login
This publication is a basic guide to the yield restriction and rebate requirements from the IRS. Understanding the arbitrage requirements can help issuers and conduit borrowers comply with their obligations and prevent violations of the arbitrage...
Financing Solutions for the Illinois Housing MarketMembers only Login
The changes and trends in the affordable housing industry have a large impact on Illinois communities. Continuing to provide an adequate number of homes affordable to low and moderate income households is increasingly difficult. Luckily, there are a...
SC Financing for Workforce/Affordable Housing Members only Login
Ivory Mathews discusses how important contributor's to a community's workforce are in need of affordable housing close to their jobs. Workforce housing produces a more sustainable local economy which allows workers to afford to live near their place...
Combining Financing Tools for Missouri Development - St. Louis Development CorporationMembers only Login
Combining multiple incentives successfully requires attention to detail and often some creative structuring. Identifying program requirements and balancing the applicable incentives are steps that must be established early on for any potential...
Primer On Monitoring Post-Issuance ComplianceMembers only Login
This audio cast from the IRS covers the importance of implementing post-issuance compliance procedures and regularly monitoring those procedures to preserve the status of tax-advantaged bonds over the entire life of the bonds. Tax-advantaged bonds,...
Conduit Issuer ResponsibilitiesMembers only Login
This is part two, Conduit Issuer Responsibilities, of a three-part series for conduit issuers of tax-exempt financing This module focuses on some of the responsibilities conduit issuers have in ensuring, compliance necessary to retain the...
Conduit Issuers for Tax-Exempt Financings - Overview Members only Login
This presentation is part of the IRS's education and outreach efforts. The presentation provides an overview of the responsibilities of conduit issuers of tax-exempt financings. It focuses on the conduit issuer's role with respect to tax-exempt...
Sandra Rahimi, LADF New Markets, Tax Credits, The BackgroundMembers only Login
Sandra Rahimi is a manager at Los Angeles Development Fund, and she explains how New Markets Tax Credits benefit community project developments.
Harvey Rogers, Economic Development Financing in Oregon: from the Sublime to the RidiculousMembers only Login
Harvey Rogers described the current bond market in Oregon and explored bond financing case examples which prove their effectiveness in addressing critical infrastructure needs.
Financing Improvements for Energy Efficiency in OhioMembers only Login
Energy development is the fastest growing area of development finance nationwide. Paul Toth (Toledo-Lucas county Port Authority) discuss the financing mechanisms behind energy efficiency loans and bonds in Ohio.
Financing Affordable Housing Development in MichiganMembers only Login
Michigan is showing increasing economic strength. Despite this, the state’s housing market is not keeping up with an adequate number of homes affordable to low- and moderate-income households. Ben Stehouwer (Cinnaire) discusses the major changes and...
Creative Tax Credit Financing in Pennsylvania Communities- EvansMembers only Login
Dave Evans (Baker Tilly Virchow Krause, LLP) discusses new markets tax credit financing opportunities in the state of Pennsylvania, with a close look at Community Development Entities.
Qualified Energy Conservation Bonds Known Issued by State - May 2016Members only Login
Energy Consortium provides an update to reflect newly Qualified Energy Conservation Bond (QCEB) issuances known issued by states.
IRS Lesson on Exempt Facility BondsMembers only Login
This document from the IRS teaches readers about Exempt Facility Bonds.
Energy Investment Partnerships: Product Offerings & Market Assessment
Factsheet 2 of the Energy Investment Partnerships covers clean energy through bond markets, credit enhancements and capital markets, property assessed clean energy, and market assessment.
Colorado Housing Overview - OED HousingMembers only Login
Doug Selbee (City and County of Denver) discusses major changes and trends in the state's affordable housing industry and the vision for policies, priorities, and resource allocation.
Catalyzing Affordable Housing Development in ColoradoMembers only Login
Kimball Crangle (Gorman & Company, Inc.) discusses the state’s housing market and how to provide an adequate number of homes affordable to low and moderate-income households.
Displaying 1 - 50 of 497 Previous | Next | New Search

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