Comment Letters

Allocation Agreement

Working Group Comments Regarding the NMTC Allocation Agreement (August 30, 2007)

NMTC Working Group Letter to Matt Josephs/CDFI Fund Regarding the NMTC Draft Allocation Agreement (August 28, 2006)

NMTC Working Group Letter to Matt Josephs/CDFI Fund Regarding the NMTC Allocation Agreement Q&A (July 31, 2006)

Allocation Application

Working Group Letter to Matt Josephs at CDFI Fund Regarding the 2008 NMTC Allocation Application (February 8, 2008)

Working Group Comments Regarding the 2007 NMTC Allocation Application (August 30, 2007)

2007 NMTC Allocation Application with Comments (August 30, 2007)

NMTC Working Group Comments Regarding the Draft 2007 NMTC Program Allocation Application (November 14, 2006)

NMTC Working Group Additional Comment Letter concerning the New Markets Tax Credit (NMTC) Program Allocation Application (March 15, 2006)

NMTC Working Group Comment Letter concerning the New Markets Tax Credit (NMTC) Program Allocation Application (February 27, 2006)

Community Investment Impact System (CIIS)

NMTC Working Group Letter Regarding the Community Investment Impact System (CIIS)  (January 3, 2008)

Compliance and Monitoring FAQ

NMTC Working Group Letter Regarding Comments & Recommendations on Compliance & Monitoring FAQ Dated November 2006 (June 18, 2007)

Guidance Priority List

NMTC Working Group Letter Regarding Notice 2007-47 Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List (May 30, 2008)

NMTC Working Group Letter Regarding Notice 2007-41 Public Comment Invited on Recommendations for 2007-2008 Guidance Priority List (May 31, 2007)

NMTC Working Group Letter Regarding Notice 2006-36: Public Comment Invited on Recommendations for 2006-2007 Guidance Priority List (May 15, 2006)

Non-Metro QEI Allocations

NMTC Working Group Letter Regarding Non-Metropolitan County QEI Allocations (July 6, 2007)

Notice Inviting Comments Concerning Non-Metro QEI Allocations (May 22, 2007)

Redemption Regulations

NMTC Working Group Comment Letter regarding Redemption Regulations for the New Markets Tax Credit (NMTC) Program (April 24, 2006)

Sample Redemption Language

Regulations Project

NMTC Working Group Comment Letter Regarding New Markets Tax Credit Treasury Regulations Project
(November 7, 2008)

NMTC Working Group's Outline Topics for IRS Hearing on December 12, 2008 Regarding New Markets Tax Credit Treasury Regulations Project
(November 3, 2008)

New Markets Tax Credit Treasury Regulations Project Comment Letter (April 14, 2008)

Reinvestment Regulations

NMTC Working Group Letter to Eric Solomon/IRS Regarding NMTC Reinvestment Regulations (July 31, 2006)

Recommended Practices

Recommended Borrower/Investee Certifications and Loan Covenants
(July 8, 2004)

Recommended Practices to Determine that a Non Real Estate Business is a Qualified Active Low-Income Community Business (QALICB)
(July 8, 2004)

Recommended Practices to Determine that a Real Estate Business is a Qualified Active Low-Income Community Business (QALICB)
(July 8, 2004)

Recommended Practices to Document Reasonable Expectation
(July 8, 2004)

Recommended Practices to Document Substantially All
(July 8, 2003)