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
New Markets Tax Credits Fact SheetMembers only Login
This fact sheet from the Office of the Comptroller of the Currency covers the New Markets Tax Credit program from the banking perspective. The document describes benefits to banks and common financial structures for the program.
Tax Credit Finance Reference Guide
Written in conjunction with Ice Miller LLP, the Tax Credit Finance Reference Guide examines how to effectively apply tax credits to development opportunities, and explains the basics of tax credits and the fundamentals of using these tools. In...
Managing the Exit Tax Burden of the QALICB
Neil D. Kimmelfield wrote this article on the exit transaction of a New Markets Tax Credit deal for the May issue of the Novogradac Journal of Tax Credits. This part of the article examines how a transaction is handled when cancellation of...
Energy Finance in ActionMembers only Login
The Energy Finance in Action panel included these presentations by David Rogers and Douglas Lamb. David Rogers reviewed several programs, including tax-exempt bonds, federal tax credits, and PACE. Douglas Lamb covered energy financing models,...
New Markets Tax Credits Overview Video
This video presentation by Brad Elphick of Novogradac & Co. provides a clear overview of New Markets Tax Credits (NMTCs). The slides display the terminology associated with NMTCs, as well as the structure of the program, which involves the CDFI...
The New Markets Tax Credit: 10th Anniversary Report
This report by the New Markets Tax Credit (NMTC) Coalition provides a thorough review of the first ten years of the federal tax credit program. The report covers the history and function of NMTCs, several case studies, and a data analysis of the...
New Markets Tax Credits: 50 Projects - 50 States
This report by the New Markets Tax Credit Coalition provides 50 case studies--one for each state--of this tax credit program. The report begins with an introduction to and explanation of the tax credit program. The case studies include the NMTC...
Cleveland - Midwest Tax Credit PowerhouseMembers only Login
Written by John Leith-Tetrault for the March 2011 issue of the Novogradac Journal of Tax Credits, this article reviews Cleveland's historic success with tax credits. Leith-Tetrault starts with Reagan's cuts to HUD and follows the growth of...
Remaking the Case for Tax Credits
In the January 2011 issue of the Novogradac Journal of Tax Credits, Michael J. Novogradac outlines this basics of low-income housing tax credits, renewable energy tax credits, historic tax credits, and new market tax credits. In light of 2010's...
Internal Revenue Service New Markets Tax Credit Audit Guide
The Internal Revenue Service recently released this training guide for revenue agents assigned to monitor the New Markets Tax Credits program. It includes a thorough explanation and background on NMTCs and describes requirements of the various...
Understanding New Markets Tax Credits
Robert Poznanski of National Equity Fund, Inc. explained to the audience at the CDFA Michigan Financing Roundtable 2010 Economic Development Finance Conference the basics of new market tax credits and how Michigan is using new market tax credits to...