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
Nuts and Bolts of NMTCs and HTCs: Should Bond Lawyers Care?
This presentation covers financing structures for NMTC or HTC and tax-exempt bond projects. The authors are Mary Nash Rusher of Hunton & Williams, Peter Duffley of Womble Carlyle Sandridge & Rice, Dick Helde of Dorsey & Whitney, Marshall Philiips of...
New Markets Tax Credits Fact SheetMembers only
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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.
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...
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...
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...
CDFI Fund: Overview of AllocationsMembers only
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The CDFI Fund has made available an overview of the New Markets Tax Credit Program and how it works. The report also looks at the allocatees, where NMTC investments are made and how the CDFI Fund ensure that a proportional amount of investments are...
New Markets Tax CreditsMembers only
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Jeff Arnold from Kutak Rock LLP and Marc Hirshman from U.S. Bank present about the U.S. Department of Treasury's New Markets Tax Credit program. The presentation outlines they key deal structures as well as the necessary elements required for...