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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: U.S. Dept. of Treasury

Displaying 1 - 50 of 1260

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Historic Tax Credits - Community Development Fact Sheet

Historic Preservation | Tax Credits | National Park Service (NPS) | Office of Comptroller of the Currency (OCC) | U.S. Dept. of Treasury | (more)

This Community Developments Fact Sheet summarizes certain aspects of the Historic Tax Credit (HTC) program for national banks and federal savings associations (collectively, banks) and explains how HTCs may be used to support a bank’s affordable...

The Low Income Housing Tax Credit: How It Works and Who It Serves

Housing Finance | Tax Credits | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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

Opportunity Zones | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

Notice of Proposed Rulemaking Community Reinvestment Act

Community Development | Opportunity Zones | Office of Comptroller of the Currency (OCC) | U.S. Dept. of Treasury

On December 13, 2019, the Federal Deposit Insurance Corporation (FDIC) and the Office of the Comptroller of the Currency (OCC) announced a proposal to modernize the agencies’ regulations under the Community Reinvestment Act (CRA) that have not been...

Regulatory Comments Stress Safe Harbors in Libor Transition Members only

Bond Finance | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

New Markets Tax Credit Summary Report - FY 2003 to FY 2017 Members only

Community Development | Economic Development | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | U.S. Dept. of Treasury

The CDFI Fund requires all CDEs that have been awarded NMTC allocations to submit an annual report detailing how they invested Qualified Equity Investment (QEI) proceeds in low-income communities. The Summary Report categorizes all CDE investments...

Summary of the GREEN Act Discussion Draft Members only

Energy Finance | Legislative | Tax Credits | Internal Revenue Service (IRS) | U.S. Dept. of Energy (DOE) | (more)

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...

CDFA Food Finance White Paper Series: Food Systems & Investment Tools

Agriculture Finance | CDFA Original Research | Community Development | Food Systems Finance | Opportunity Zones | (more)

This paper continues a white paper series demonstrating the ways in which traditional development financing is already supporting food systems, with a focus on finance tools that help to stimulate investment. An overview of investment tools, such as...

Opportunity Zones and Tax Credits - Jonathan Crawford Members only

Community Development | Housing Finance | Opportunity Zones | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | (more)

Jonathan Crawford from Stonehenge Capital Company, LLC presents on Opportunity Zones and Tax Credits in Ohio during the Ohio Roundtable

Designing and Operating Homeownership Programs on Tribal Lands Members only

Access to Capital | Community Development | Energy Finance | Housing Finance | Tax Credits | (more)

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.

Unlocking the Power of New Markets Tax Credits Members only

Community Development | Food Systems Finance | Housing Finance | Infrastructure Finance | Tax Credits | (more)

An overview of how New Markets Tax Credits work featuring Commonwealth Kitchen as a case study.

CDFA // BNY Mellon Webcast Series: Fill in the Gaps with New Markets Tax Credits Members only

Community Development | Tax Credits | U.S. Dept. of Treasury CDFI Fund | Webcasts | Community Development Financial Institutions Fund (CDFI Fund) | (more)

During this installment of the CDFA // BNY Mellon Development Finance Webcast Series, learn from expert speakers as they discussed their plans for the recent allocation of New Markets Tax Credits.

IRS - Opportunity Zones Frequently Asked Questions

Internal Revenue Service (IRS) | Opportunity Zones | U.S. Dept. of Treasury

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 Rieman Members only

Housing Finance | Tax Credits | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

Lee Goldstein with Volunteers of America and Garth Rieman with National Council of State Housing Agencies present on LIHTC.

New Markets Tax Credit Program - Victor Abla, Corey Leon, Sara Pietka, Radhika Reddy Members only

Community Development | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | U.S. Dept. of Treasury

Victor Abla with LISC, Corey Leon with National Development Council, Sara Pietka with Roeder & Company, and Radhika Reddy with Ariel International Center present on New Market Tax Credits.

New Markets Tax Credit - Sara Pietka Members only

Community Development | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | U.S. Dept. of Treasury

Sara Pietka with Roeder&Company LLC presents on New Market Tax Credit Programs.

New Markets Tax Credit - Radhika Reddy Members only

Community Development | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | U.S. Dept. of Treasury

Radhika Reddy with Ariel International Center presents on New Markets Tax Credit Programs.

New Markets Tax Credit Program Case Studies - Sara Pietka Members only

Community Development | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | U.S. Dept. of Treasury

Sara Pietka with Roeder&Company LLC presents on New Markets Tax Credit Program case studies.

Small Business Credit Survey 2019 Members only

Access to Capital | Community Development | Crowdfunding | Economic Development | Food Systems Finance | (more)

The Small Business Credit Survey (SBCS), a national collaboration of the 12 Federal Reserve Banks, delivers timely information on small business financing needs, decisions, and outcomes to policymakers, lenders, and service providers. The report...

Federal Financing Programs Targeting Opportunity Zones

The White House Opportunity & Revitalization Council released a list of over 160 federal financing programs that give preference to projects located in Opportunity Zones.

Finance Fund Invests in Charter Manufacturing Members only

Community Development | Economic Development | Tax Credits | U.S. Dept. of Treasury | U.S. Dept. of Treasury CDFI Fund | (more)

New Markets Tax Credit (NMTC) financing enabled Charter to acquire the equipment and machinery needed to operate its new, $148 million, 170,000 sq. ft. rolling mill, which is adjacent to its existing coil mill and steel making facility.

Finance Fund Invests in UC Gardner Neuroscience Institute Members only

Community Development | Tax Credits | Urban Development | Community Development Financial Institutions Fund (CDFI Fund) | U.S. Dept. of Treasury

University of Cincinnati Gardner Neuroscience Institute (UCGNI) is comprised of a diverse group of world-class physicians and faculty that provide specialized services for complex neurologic and psychiatric disease, illness, and injuries. Finance...

Health Equity: Building Capacity to Measure Health Outcomes in Community Development Members only

Community Development | Economic Development | Food Systems Finance | Housing Finance | Resiliency | (more)

This new report by Enterprise Community Partners and NeighborWorks America shows how an innovative pilot program – the Health Outcomes Demonstration Project – equipped 20 affordable housing and community development organizations to evaluate the...

Report of the Cost Recovery Temporary Tax Policy Task Force Members only

Energy Finance | Legislative | Tax Credits | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

Tax Incentives for Opportunity Zones: In Brief Members only

Economic Development | Incentives | Opportunity Zones | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | (more)

This CRS report briefly describes what census tracts have been designated as an OZ, what types of entities can are eligible as QOFs, the tax benefits of investments in QOFs, and what economic effects can be expected from OZ tax incentives.

Financing Native Nations: Access to Capital Markets Members only

Access to Capital | Bond Finance | Community Development | Economic Development | Tribal Finance | (more)

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...

Financing Native-owned Business Members only

Access to Capital | Community Development | Economic Development | Housing Finance | Tribal Finance | (more)

The U.S. Department of the Interior provides steps and answered questions about financing a tribal or native-owned business.

Access to Capital and Credit in Native Communities Members only

Access to Capital | Bond Finance | Community Development | Economic Development | Housing Finance | (more)

This document, “Access to Capital and Credit in Native Communities: A Data Review” (Data Review) begins to answer the questions: Where does Native America stand now in terms of capital and credit access? What has been the effect of new action and...

The Gap: A Shortage of Affordable Homes Members only

Housing Finance | Tax Credits | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

Implementation Plan for The White House Opportunity and Revitalization Council Members only

Opportunity Zones | U.S. Dept. of Treasury

This report outlines the plan of the White House Opportunity and Revitalization Council (Council) to implement administrative reforms and initiatives that will target, streamline, coordinate, and optimize Federal resources in Opportunity Zones to...

NMTC Program Award Book CY 2018 Members only

Community Development | Federal | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | U.S. Dept. of Treasury

The CDFI Fund awarded 73 community development entities $3.5 billion under the 2018 allocation round of the New Markets Tax Credits program. The recipients are located in 35 states also including Puerto Rico and the District of Columbia.

IRS Provides Guidance on Refinancings of Tribal Economic Development Bonds Members only

Bond Finance | Tribal Finance | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

Federal Programs for Housing Finance - James Carras Members only

Community Development | Housing Finance | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | Internal Revenue Service (IRS) | (more)

James Carras with Carras Community Investment presents on Federal Programs for Housing Finance during the Intro Housing Finance Course.

Impact Investing in Sustainable Food and Agriculture Members only

Agriculture Finance | Bond Finance | Community Development | Economic Development | Food Systems Finance | (more)

As interest in sustainable food systems and agricultural value chains grows, increasing numbers of investors are beginning to explore high-impact investing opportunities in food, farming, and forestry across asset classes.

CDFA // BNY Mellon Webcast Series: Strategies to Support Your Local Venture Capital Ecosystem Members only

Access to Capital | Community Development | Crowdfunding | Economic Development | Innovation Finance | (more)

During this installment of the CDFA // BNY Mellon Webcast Series, Lamont Price with the Tennessee Department of Economic and Community Development, Teela Spiller with the Atlanta Micro Fund, and Eric Clement with the NYCEDC highlighted several...

Reducing Energy Burden for Low-income Residents in Multifamily Housing with Solar Energy Members only

Energy Finance | Green Finance | Housing Finance | Incentives | Innovation Finance | (more)

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...

U.S. Department of Transportation: Build America Bureau Overview Members only

Bond Finance | Infrastructure Finance | Revolving Loan Funds (RLFs) | Rural Development | U.S. Dept. of Transportation (DOT) | (more)

Roger Bohnert from the U.S. Department of Transportation provides an overview of the financing programs offered through the Build America Bureau at the 2019 CDFA Federal Policy Conference.

Round Two of Proposed Regulations for Opportunity Zones

Federal | Opportunity Zones | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

On April 17, 2019, the Department of the Treasury released its second round of proposed regulations on Opportunity Zones.

Overview of Federal Housing Assistance Programs and Policy Members only

Access to Capital | Community Development | Housing Finance | Infrastructure Finance | Revolving Loan Funds (RLFs) | (more)

Today’s federal housing assistance programs fall into three main categories: rental housing assistance, assistance to state and local governments, and assistance for homeowners. This 2019 Congressional Research Service report provides an overview of...

New TEFRA Regulations for Qualified Private Activity Bonds Members only

Bond Finance | Federal | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

NMTC Investors Show Appetite For Healthy Food Financing Activities Members only

Agriculture Finance | Community Development | Food Systems Finance | Tax Credits | Community Development Financial Institutions Fund (CDFI Fund) | (more)

Public and private partners are finding ways to serve more healthy food options to economically distressed communities with a few helpings of new markets tax credits (NMTCs).

Solar Lending Practices by Community and Regional Financial Institutions Members only

Energy Finance | Green Finance | Innovation Finance | Tax Credits | U.S. Dept. of Energy (DOE) | (more)

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 2016 Members only

Access to Capital | Energy Finance | Federal | Tax Credits | Internal Revenue Service (IRS) | (more)

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 Regulations Members only

Bond Finance | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

Tribal Economic Development Bonds - An Executive Summary for Tribal Leaders Members only

Bond Finance | Economic Development | Tribal Finance | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

The NIJC produced this helpful executive summary of Tribal Economic Development Bonds for tribal leaders.

Office of the Comptroller of the Currency - 2018 Annual Report

Community Development | Economic Development | Office of Comptroller of the Currency (OCC) | U.S. Dept. of Treasury

The OCC Annual Report provides Congress with an overview of the condition of the federal banking system. The annual report discusses the OCC's strategic priorities and details agency regulatory and policy initiatives. Additionally, the report...

Investing in Housing with Low Income Housing Tax Credits Members only

Housing Finance | Tax Credits | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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...

Leveraging Multiple Federal Programs - Nee Plata Law Members only

Community Development | Federal | Housing Finance | Infrastructure Finance | Tax Credits | (more)

Jong Sook Nee with Nee Plata Law presents several case studies on how several federal financing tools can be utilized on a single project.

Leveraging Multiple Federal Programs - U.S. HUD Members only

Brownfield Financing | Community Development | Economic Development | Federal | Housing Finance | (more)

Bennett Hilley with the U.S,. Department of Housing and Urban Development presents on the various development finance tools they provide and how they could work with other federal tools.

Proposed Rules for Investing in Qualified Opportunity Funds

Opportunity Zones | Internal Revenue Service (IRS) | U.S. Dept. of Treasury

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.

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