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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 51 - 100 of 527 Previous | Next | New Search
Arbitrage Rebate and Calculating YieldMembers only Login
Kristen Kalinowski from BNY Mellon presents on arbitrage, rebate and calculating yield in bond transactions.
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...
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...
Low-Income Housing Tax Credit ProgramMembers only Login
Ed Barnett of the Maryland Department of Housing and Community Development gives some examples of sources and uses of funds for a few LIHTC projects.
Low-Income Housing Tax CreditsMembers only Login
The rules and specifications of the Low-Income Housing Tax Credits are detailed by Michael Buker of Ice Miller.
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.
Investments Made for Charitable PurposesMembers only Login
The IRS provides an explanation of how foundations can make mission-related investments without paying an additional excise tax.
Advanced Topics in ArbitrageMembers only Login
This lesson from the IRS reviews the elements of the different derivative and hedge products used in the municipal market. Derivative structures often involve credit enhancement in various forms. This lesson also reviews the requirements and...
IRS Publication 4078: Private Activity BondsMembers only Login
This IRS Publication 4078, Tax-Exempt Private Activity Bonds, provides a revised overview of the general federal tax law rules that apply to qualified private activity bonds.
IRS Publication 4077: 501(c)(3) BondsMembers only Login
This publication from the IRS describes rules that apply to a particular type of qualified private activity bonds: qualified 501(c)(3) bonds. This Publication also addresses practices and steps an issuer or 501(c)(3) organization can take to protect...
Types of Tax-Exempt BondsMembers only Login
Victoria Bowser and Johnny Hutchinson, both of Squire Patton Boggs, share details on the categories of tax-exempt bonds and the differences between governmental use and private activity bonds.
Structuring the Deal: Sizing a Bond IssueMembers only Login
Tina Neal at Davenport & Company looks at sources and uses of funds and explains how best to structure a bond deal to address the unique needs of the borrower.
Basics of Bond FinanceMembers only Login
The various types of bonds and important bond terms are explained by James Hamill of California Statewide Communities Development Authority.
Brownfields to Renewables: Redeveloping Contaminated Lands with Renewable Generation FacilitiesMembers only Login
Bjorn Jensen's 2010 Thesis for MIT focuses on using renewable energy generation to facilitate brownfield remediation, examining three successful and one unsuccessful case study to understand best practices and common hurdles.
New Clean Renewable Energy BondsMembers only Login
This Notice under § 54C(a) of the Internal Revenue Code provides related guidance on the following: (1) application requirements for requests for volume cap allocations; and (2) the method that the Department of the Treasury and the IRS will use to...
Creative Tax Credit SolutionsMembers only Login
David Bland, CEO and Chairman of Travois, Inc., discusses the need for and creative use of tax credits amongst Arizona's Native American populations.
Understanding Industrial Development AuthoritiesMembers only Login
Gregg Ghelfi of The Industrial Development Authority of the County of Maricopa defines what an Industrial Development Authority (IDA) is, and gives a brief overview of some benefits of having an IDA and applicable case studies.
CDFA // BNY Mellon Webcast Series: Understanding Proposed IRS Rules on Issue Price and the Industry Impact PresentationMembers only Login
During this CDFA // BNY Mellon Development Finance Webcast presentation, panelists Matthias Edrich of Kutak Rock and John Vahey of Bond Dealers of America share insight on the new proposal from the IRS on Issue Price for tax-exempt bonds.
CDFA // BNY Mellon Webcast Series: Understanding Proposed IRS Rules on Issue Price and the Industry ImpactMembers only Login
During this CDFA // BNY Mellon Development Finance Webcast, panelists Matthias Edrich of Kutak Rock and John Vahey of Bond Dealers of America share insight on the new proposal from the IRS affecting Issue Price for tax-exempt bonds.
Why Bond Financing?Members only Login
Toby Rittner of CDFA shares the importance that bonds play in the world of development finance, detailing the many different variations of this loan mechanism.
Issuing Bonds - The RulesMembers only Login
Linda Schakel of Ballard Spahr LLP and Jeff Demonbrun of Gates Capital detail the various rules and items to monitor during issuance of tax exempt bonds.
Investment Tools (Tax Credits)Members only Login
An introduction into the various types and implications of tax credits is given by Jonathan Ades of CohnReznick LLP.
Mastering Disclosure in a Post-MCDC WorldMembers only Login
In these slides from the CDFA // BNY Mellon Development Finance Webcast, representatives from Katten Muchin Rosenman LLP and BLX Group go over the hot topics in enforcement.
CDFA // BNY Mellon Webcast Series: Mastering Disclosure in a Post-MCDC WorldMembers only Login
In this CDFA // BNY Mellon Development Finance Webcast, representatives from Katten Muchin Rosenman LLP and BLX Group covered hot topics in regulations and enforcement.
Qualified Energy Conservation Bonds - 2014
In this report by the Energy Programs Consortium, an update is given on Qualified Energy Conservation Bonds (QECBs) including utilization trends.
Equity, Tax Credit & Incentive ProgramMembers only Login
Stephen Pearlman with Pearlman & Miranda, LLC shares detailed information on solar power purchase agreements including: advantages and disadvantages, risks, deal structuring, and several case studies.
Opportunities in Debt & Capital Markets FinancingMembers only Login
Bryan Kern, accompanied by a panel of experts, outlines the current state of debt and capital markets, as well as opportunities for financing.
Yale CDFA April Webcast SlidesMembers only Login
The second installment of the Yale CEFF & CDFA Energy Finance Webinar Series focuses on innovative state and local programs successfully catalyzing clean energy. Speakers discuss the role of purchasing power agreements, PACE, and energy efficiency...
Investment Tools (Tax Credits)Members only Login
The various tax credits structures for new markets, lower income housing, and historic rehabilitation tax credits are outline by Dick Davies of Cohn Reznick.
Displaying 51 - 100 of 527 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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