Policy & Regulations:
Notices & Rulings
CDFI Fund Notices
Notice Inviting Comments on the Release of Transaction Level Report Data and Allocation Tracking System Data (August 15, 2006)
> Draft Privacy Protocol for CDE TLR and ATS Data
> Draft FY 2004 CDE TLR and ATS Data Release Sample
Notice Inviting Comments Concerning the Community Development Entity (CDE) Certification Application (May 24, 2006)
Notice Inviting Comments Concerning the Community Development Entity (CDE) Certification Application (March 1, 2006)
Notice Inviting Comments Concerning the New Markets Tax Credit (NMTC) Program—Allocation Application (December 28, 2005)
Policies for Prioritizing Amendment Requests (November 15, 2005)
All Applicants for Federal Assistance Required to Obtain Dun & Bradstreet (D&B) Data Universal Numbering System (DUNS) Number
(March 29, 2004)
CDFI Fund Submission for OMB Review: Institution-Level Report; Transaction-Level Report; IRS Compliance Questions
(March 12, 2004)
Procedure for requesting legal interpretations of statutes, regulations, guidances, agreements: CDFI Program, BEA Program, NMTC Program
(March 10, 2004)
New Markets Tax Credit Program Allocation Tracking System (ATS)
(January 2, 2004)
XML Schema Definition (XSD) document for the Community Investment Intelligence System (CIIS)
(December 17, 2003)
CDFI Fund Advisory Board Meeting Announcement
(October 2, 2003)
CDFI Fund Notice Extending Sundry Deadlines for the 2003 NMTC Allocation Application Round
(September 10, 2003)
CDFI Fund Notice and Request for Comments Regarding NMTC Program Institution-Level Report and Transaction-Level Report
(July 16 2003)
CDFI Fund Notice of Video Teleconference for 2003 NMTC Round
(July 8, 2003)
CDFI Fund Notice and Request for Comments Regarding Notification of Receipt of a Qualified Equity Investment
(March 30, 2003)
CDFI Fund New Markets Tax Credit Brochure
(December, 2000)
Press Release: Guidance on NMTC Program
(April 20, 2001)
CDFI Fund Guidance
IRS Notices
IRS Notice 2006-60: Designation of Certain Targeted Populations
(June 30, 2006)
IRS Notice 2004-26: Public Comment Invited on Recommendations for 2004-2005 Guidance Priority List
(March 24, 2004)
IRS Notice 2003-68 - Purchase of Loans by a CDE
(September 23, 2003)
IRS Notice 2003-64 - Use of Intermediaries
(September 8, 2003)
IRS Notice 2003-56: Qualified Equity Investments
(July 24, 2003)
IRS Notice 2003-9: Extension of 'Look Back' Period
(January 9, 2003)
IRS Notice 2002-64: NMTC Not Limited By Other Federal Tax Benefits
(September 20, 2002)
IRS Notice 2001-75: NMTC Equity Investment Eligibility
(December 17, 2001)
IRS Notice: Invitation for Comments on NMTC Guidance
(May 1, 2001)
IRS Revenue Rulings
Revenue Ruling 2003-20: Partnership Purchases of a Qualified Equity Investment
(January 23, 2003)
IRS Private Letter Rulings
PLR 200331008 - IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
(August 4, 2003)
PLR 200331007 - IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
(August 4, 2003)
PLR 200331006 - IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
(August 4, 2003)
PLR 200331005 - IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
(August 4, 2003)
PLR 200211052: Income from Redeveloping Blighted Area not UBTI
(March 18, 2002)
PLR 8931001: Investment Tax Credit - Partnership Allocations
PLR 200006016: Definition of DC Zone Business
(February 11, 2000)
OCC Guidance
OCC Interpretive Letter # 996: National Bank is Authorized to Acquire Non-controlling Interest in an LLC that Generates NMTCs
(July 6, 2004)
Compliance Corner: Expanding Your CRA Reach with CD Banks and CDFIs
(Summer 2004)
Legal Authority for National Bank Investments in Subsidiary Community Development Entities and NMTCs
(Summer 2004)
OCC Interpretive Letter # 984: Treatment of NMTC investments under CRA
(December 17, 2003)