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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 539 Previous | Next | New Search
IRS Regulations for Opportunity Zones & Brownfields RedevelopmentMembers only Login
This document provides an overview of information on Internal Revenue Service (IRS) regulations with respect to brownfields investment in Opportunity Zones. Learn more about how Opportunity Zones can help local governments meet goals for sustainable...
COVID-19 Rebirth Using Proven Tools
This white paper looks at how 5 successful programs can be used to finance the recovery from COVID-19. The 5 programs are C-PACE and R-PACE, State Historic Tax Credits, State Opportunity Zones Programs, State New Markets Tax Credits, and Solar and...
Understanding Whom the LIHTC Serves - Data on Tenants in LIHTC UnitsMembers only Login
As mandated through the Housing and Economic Recovery Act of 2008, state agencies administering the Program are required to submit demographic and economic data on LIHTC tenants to HUD. While not inclusive of all tenants served by the LIHTC, the...
Internal Revenue Bulletin: 2020-10
IRS Notice 2020-10 provides population figures to calculate calendar-year 2020 limits for private activity bonds (PABs) and low-income housing tax credit (LIHTC) for all 50 states, Washington, D.C., and Puerto Rico. The PAB cap is the greater of the...
Hawkins Advisory: Revised IRS Form 8038-CPMembers only Login
Please be advised that on Tuesday, January 21, 2020, the Internal Revenue Service released a revised Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds (“IRS Form 8038-CP”).
The Low Income Housing Tax Credit: How It Works and Who It Serves
The Low-Income Housing Tax Credit (LIHTC) is a complex but crucial tool for the production and preservation of affordable rental housing. In this report, the Urban Institute outlines the basics of the LIHTC program, including how it works, the...
Final Opportunity Zones Regulations
This document contains final regulations governing the extent to which taxpayers may elect the Federal income tax benefits provided by section 1400Z-2 of the Internal Revenue Code (Code) with respect to certain equity interests in a qualified...
Regulatory Comments Stress Safe Harbors in Libor TransitionMembers only Login
The establishment of safe harbors is one of the key issues raised by public finance industry groups in their comments to the U.S. Treasury, Internal Revenue Service and the Governmental Accounting Standards Board on their proposed guidance for...
Summary of the GREEN Act Discussion DraftMembers only Login
This is a section-by-section summary of the Growing Renewable Energy and Efficiency Now ("GREEN") Act. The GREEN Act would extend the renewable energy production tax credit (PTC) and investment tax credit (ITC) until 2024. It would also extend the...
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.
Private Activity Bonds: An IntroductionMembers only Login
An Introduction to Private Activity Bonds from the Congressional Research Service.
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.
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.
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CDFA National Sponsors

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  • BNY Mellon
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  • Bryan Cave Leighton Paisner LLP
  • Business Oregon
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  • 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
  • SB Friedman Development Advisors
  • Stern Brothers
  • Stifel Nicolaus
  • U.S. Bank
  • Wells Fargo Securities
  • Z. The Bond Buyer
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