Housing Credit Program Resource List

Associations

National Compliance Professional (NCP) Membership Group (800) 644-0390
6907 University Ave #196, Middleton, WI 53562 www.nationalcompliancepro.com

National Affordable Housing Management Association (NAHMA) (703) 683-8630
525 King Street, Suite 511, Alexandria, VA 22314 www.nahma.org

National Council for State Housing Agencies (NCSHA) (202) 624-7710
44 N. Capitol Street, NW, Suite 438, Washington, DC 20001 www.ncsha.org

Council for Affordable and Rural Housing (CARH) (202) 296-5159
1300 19th Street, NW,. Suite 410, Washington, DC 20036 www.carh.org

National Association of Home Builder’s (NAHB) (202) 822-0207
Housing Credit Group of NAHB’s Multifamily Council www.nahb.org
1201 15^th Street, NW, Washington, DC  20005

National Housing & Rehabilitation Association (NH&RA) (202) 328-9171
1726 18th Street, NW, Washington, DC 20009 www.housingonline.com

National Center for Housing Management (NCHM) (202) 872-1717
1275 K Street, NW, Washington, DC  20005 www.nchm.org

Regulatory Organizations

Internal Revenue Service www.irs.gov

Office of Associate Chief Counsel (Passthroughs & Special Industries) (202) 622-3040
Branch 5, 1111 Constitution Ave., NW, Washington, DC 20024
Contact: Paul Handleman, Chief, Branch 5

Small Business/Self-Employed Division (202) 283-2516
5000 Ellin Road, Lanham, MD 20706
Contact: Grace Robertson, LIHC Program Analyst [email protected]gov

Quick Links

Audit Technique Guides www.irs.gov/businesses/small/article/0,,id=108149,00.html

Private Letter Rulings www.irs.gov/app/picklist/list/writtenDeterminations.html

Internal Revenue Bulletins www.irs.gov/irb/

Tax Code, Regulations and Official Guidance www.irs.gov/taxpros/article/0,,id=98137,00.html

Department of Housing and Urban Development (HUD) (202) 708-1112
451 7th Street S.W., Washington, DC 20410 www.hud.gov

Quick Links

Fair Housing Laws & Executive Orders www.hud.gov/offices/fheo/FHLaws/index.cfm

Handbooks, Notices and Special Directories www.hud.gov/offices/adm/hudclips/index.cfm

Home Program www.hud.gov/offices/cpd/affordablehousing/programs/home/

Housing Research and Data Sets www.huduser.org/portal/

Income Limits:

HOME Program www.hud.gov/offices/cpd/affordablehousing/programs/home/limits/income/

HUD Programs www.huduser.org/portal/datasets/il.html

MTSP Programs www.huduser.org/portal/datasets/mtsp.html

LIHC Database www.huduser.org/portal/datasets/lihtc.html

Qualified Census Tracts & Difficult Development Areas www.huduser.org/portal/datasets/qct.html

Rural Housing Service (RHS) (202) 720-9619
U.S. Department of Agriculture, Room 5014, South Building,  www.rurdev.usda.gov/rhs/
14th Street and Independence Avenue, S.W., Washington, D.C. 20250

Quick Links

Income and Housing Eligibility eligibility.sc.egov.usda.gov/eligibility/welcomeAction.do

Income Limits  www.rurdev.usda.gov/HSF-Guar_Income_Limits.html

Local RD Office Locator offices.sc.egov.usda.gov/locator/app?state=us&agency=rd

Useful Internet Sites

Government Printing Office www.gpoaccess.gov

Code of Federal Regulations www.gpoaccess.gov/cfr/index.html

Federal Registers  www.gpoaccess.gov/fr/index.html

United States Tax Code www.gpoaccess.gov/uscode/index.html

Savings Bond Calculator www.treasurydirect.gov/indiv/tools/tools_savingsbondcalc.htm

Housing Credit College www.housingcreditcollege.com

Housing Credit Online Training Center www.housingcredits.com

Housing Credit Online Exam Room www.housingcreditexam.com

Novogradac’s Income & Rent Calculator http://www.novoco.com/products/rentincome.php

Books & Periodicals

Practical Solutions for Managing Tax Credit Developments (800) 644-0390
Elizabeth L. Moreland, NCP-E, SCS, HCCP, SCHM, FHC www.housingcreditcollege.com/products
Elizabeth Moreland Consulting, Inc. 

Solving the Eligibility Puzzle…Five Steps for Determining Eligibility (800) 644-0390
Elizabeth L. Moreland, NCP-E, SCS, HCCP, SCHM, FHC  www.housingcreditcollege.com/products
Elizabeth Moreland Consulting, Inc. 

Low-Income Housing Tax Credit Handbook (800) 221-9428
Novogradac & Co., LLP www.novoco.com

LIHTC Property Management Book (800) 221-9428
Novogradac & Co., LLP www.novoco.com

Periodicals

The Compliance Monitor (800) 644-0390
Published by Elizabeth Moreland Consulting, Inc. www.housingcreditcollege.com/products

Affordable Housing Finance (415) 315-1241
Published by Hanley Woods www.housingfinance.com

The Tax Credit Advisor (202) 939-1750
Published by NH&RA www.housingonline.com

Tax Credit Housing Management Insider (800) 519-3692
Published by Vendome Group www.vendomegrp.com

Fair Housing Coach (800) 519-3692
Published by Vendome Group www.vendomegrp.com

Assisted Housing Management Insider (800) 519-3692
Published by Vendome Group www.vendomegrp.com

Multi-Housing News (800) 866-1144
Published by Yardi Systems www.multihousingnews.com

Journal of Tax Credits (800) 221-9428
Novogradac & Co., LLP www.novoco.com

LIHTC Monthly Report (800) 221-9428
Novogradac & Co., LLP www.novoco.com

Property Compliance Report (800) 221-9428
Novogradac & Co., LLP www.novoco.com

Compliance Software

RealPage (877) 325-7243
Products: OneSite Property Manager Systems, CrossFire, YieldStar. MPF, Velocity www.realpage.com

Yardi Systems (800) 866-1144
Products: Voyager, Enterprise, Genesis, Classic www.yardi.com

BostonPost Technologies (603) 669-8553
Product: Bostonpost Property Manager www.bostonpost.com

CAM Systems, Inc./TCG Technologies, LLC (800) 226-9999
Products: ACCUCert, i-CAM, ExecConnect, i-Doc, ACCPAC, mpartner www.tcgtechnologies.com

Fair Housing Consultants

The Fair Housing Institute (770) 840-7005
7742 Spalding Dr, Suite 478, Norcross, GA 30092 www.fairhouse.net
Contacts: Kathelene Coughlin and Steve Edelstein
Provides: Training and information

The Law Firm of Williams & Edelstein, PC (770) 840-7005
7742 Spalding Dr, Suite 478, Norcross, GA 30092 www.williams-edelstein.net
Contacts: Kathelene Coughlin and Steve Edelstein
Provides: Fair housing and civil rights defense

Theresa L. Kitay, Attorney at Law (310) 578-9134
2321 Weldon Parkway St. Louis, MO 63146 www.kitaylaw.net
Contacts: Theresa Kitay
Provides: Training and legal services

Compliance Solutions/Zeffert & Associates (800) 820-4079
2321 Weldon Parkway St. Louis, MO 63146 www.zeffert.com
Contacts: Robert Zeffert
Provides: Handicap assessments

Important Code References

IRC Section 42

8823 Guide

Treasury Regulations 1.42

1.42-1 Reserved

1.42-1T Limitation on Credits Allowed

1.42-2 10 Year Rule

1.42-3 Treatment of Buildings Financed with Loan Proceeds Under FIRREA

1.42-4 Not-for Profit Material Participation

1.42-5 Monitoring Compliance

1.42-6 – 1.42-12 Carryover Allocations

1.42-13 Agencies Correction of Administrative Errors

1.42-14 Allocation Rules for Post-1989 State Housing Credit Ceiling Amounts

1.42-15 Available Unit Rule

1.42-16 Eligible Basis Reduced by Federal Grants

1.42-17 Qualified Allocation Plan

IRS Revenue Notices

88-80 Determination of Family Income

88-91 Description of A Building & An Explanation of Building Identification Numbers

89-6 Utility Allowance Rules, General Public Use and Provision of Services

90-54 Income Limits Released By HUD

09-44 Utilities Paid by Tenant of Submetered Rent-restricted Unit

IRS Revenue Rulings

89-24 Calculation of Income Limits

91-38 12 Frequently Asked Questions

92-61 Resident Manager Units

94-57 Changes in Area Median Income

96-35 FEMA Grants and Loans

04-82 12 Questions About Low-Income Housing Credit

Revenue Procedures

87-1 Private Letter Rulings

94-9 Election to Determine Rent by Number of Bedrooms

94-10 Deep Rent Skewing Election

94-57 Gross Rent Floor

94-65 Documentation Requirements

95-28 Relief in Certain Major Disaster Areas

03-82 Low-Income Housing Tax Credit Applicable Income Limit Safe Harbors

04-39 Procedures for Determining Compliance with Set-aside Requirements

05-37 Safe Harbor to Comply with Eviction and Rent Increase Restrictions

Memorandums

Noncompliance Resulting from Conflicting Program Requirements

Fair Housing Act Compliance in LIHC Properties: August 11, 2000

Treasury Decisions

TD 9420 Section 42 Utility Allowance Regulations Update

TD 8859 Final Regulations or Compliance Monitoring

TD 8732 Final Regulations for Treatment of Incomes Increases Above 140%

TD 8430 Final Regulations for Compliance Monitoring

State Agency Websites

Alabama Housing Finance Authority  www.ahfa.com 

Alaska Housing Finance Corporation  www.ahfc.state.ak.us/  

Arizona Department of Housing/Arizona Housing Finance Authority  www.housingaz.com 

Arkansas Development Finance Authority  www.arkansas.gov/adfa 

California Tax Credit Allocation Committee  www.treasurer.ca.gov/ctcac

Chicago Department of Housing  www.cityofchicago.org

Colorado Housing and Finance Authority  www.chfainfo.com

Connecticut Housing Finance Authority  www.chfa.org

Delaware State Housing Authority  www.destatehousing.com 

District of Columbia Department of Housing and Community Development  www.dchfa.org 

Florida Housing Finance Corporation  www.floridahousing.org 

Georgia Department of Community Affairs  www.dca.state.ga.us 

Hawaii Housing Finance and Development Corporation  www.hawaii.gov/dbedt/hhfdc 

Idaho Housing and Finance Association  www.ihfa.org 

Illinois Housing Development Authority  www.ihda.org 

Indiana Housing Finance Authority  www.indianahousing.org 

Iowa Finance Authority  www.iowafinanceauthority.gov 

Kansas Housing Resources Corporation  www.kshousingcorp.org 

Kentucky Housing Corporation  www.kyhousing.org 

Louisiana Housing Finance Agency  www.lhfa.state.la.us 

Maine State Housing Authority  www.mainehousing.org 

Maryland Department of Housing and Community Development  www.mdhousing.org 

Massachusetts Department of Housing and Community Development  www.mass.gov/dhcd/ 

MassHousing  www.mass.gov/dhcd/ 

Michigan State Housing Development Authority  www.michigan.gov/mshda 

Minnesota Housing Finance Agency  www.mhfa.state.mn.us 

Mississippi Home Corporation  www.mshomecorp.com 

Missouri Housing Development Commission  www.mhdc.com 

Montana Board of Housing/Housing Division  www.housing.mt.gov 

Nebraska Investment Finance Authority  www.nifa.org 

Nevada Housing Division  www.nvhousing.state.nv.us 

New Hampshire Housing Finance Authority  www.nhhfa.org 

New Jersey Housing and Mortgage Finance Agency  www.nj-hmfa.com 

New Mexico Mortgage Finance Authority  www.housingnm.org 

New York City Department of Housing Preservation and Development  www.nyc.gov 

New York City Housing Development Corp.  www.nychdc.com 

New York State Division of Housing and Community Renewal  www.dhcr.state.ny.us 

North Carolina Housing Finance Agency  www.nchfa.com 

North Dakota Housing Finance Agency  www.ndhfa.org 

Ohio Housing Finance Agency  www.ohiohome.org 

Oklahoma Housing Finance Agency  www.ohfa.org 

Oregon Housing and Community Services  www.ohcs.oregon.gov 

Pennsylvania Housing Finance Agency  www.phfa.org 

Puerto Rico Housing Finance Authority  www.gdb-pur.com 

Rhode Island Housing and Mortgage Finance Corporation  www.rhodeislandhousing.org 

South Carolina State Housing Finance and Development Authority  www.schousing.com 

South Dakota Housing Development Authority  www.sdhda.org 

Tennessee Housing Development Agency  www.thda.org 

Texas Department of Housing and Community Affairs  www.tdhca.state.tx.us 

Utah Housing Corporation  www.utahhousingcorp.org 

Vermont Housing Finance Agency  www.vhfa.org 

Virgin Islands Housing Finance Authority  www.vihfa.gov 

Virginia Housing Development Authority  www.vhda.com 

Washington State Housing Finance Commission  www.wshfc.org 

West Virginia Housing Development Fund  www.wvhdf.com 

Wisconsin Housing and Economic Development Authority  www.wheda.com 

Wyoming Community Development Authority  www.wyomingcda.com