Associations
National Compliance Professional (NCP) Membership Group (800) 644-0390
6907 University Ave #196, Middleton, WI 53562 www.
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 15th 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]
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.comLIHTC 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.comThe Tax Credit Advisor (202) 939-1750
Published by NH&RA www.housingonline.comTax Credit Housing Management Insider (800) 519-3692
Published by Vendome Group www.vendomegrp.comFair Housing Coach (800) 519-3692
Published by Vendome Group www.vendomegrp.comAssisted Housing Management Insider (800) 519-3692
Published by Vendome Group www.vendomegrp.comMulti-Housing News (800) 866-1144
Published by Yardi Systems www.multihousingnews.com Journal of Tax Credits (800) 221-9428
Novogradac & Co., LLP www.novoco.comLIHTC Monthly Report (800) 221-9428
Novogradac & Co., LLP www.novoco.comProperty 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.comYardi Systems (800) 866-1144
Products: Voyager, Enterprise, Genesis, Classic www.yardi.comBostonPost Technologies (603) 669-8553
Product: Bostonpost Property Manager www.bostonpost.comCAM 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 informationThe 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 defenseTheresa 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 servicesCompliance 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