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NMTC Policy and Regulations
Federal Register Notices
CDFI Program and NMTC Program Annual Report including Awards Management and Information System
April 29. 2020
CDFI Fund Notice and Request for Comment on NMTC Program Allocation and QEI Tracking System
December 26, 2019
CDFI Fund Notice and Request for Comment on NMTC Program CDE Certification Application
December 26, 2019
Funding Opportunity Title: Change to NOGA Inviting Qualified Issuer Applications and Guarantee Applications for the CDFI Bond Guarantee Program
February 25, 2019
CDFI Fund Open Meeting: Community Development Advisory Board
August 8, 2018
CDFI Program and NMTC Program Annual Report Including CIIS
September 21, 2017
Comment Request New Markets Tax Credit Program Allocation Application
June 28, 2017
Centralized Partnership Audit Regime
June 14, 2017
Community Development Financial Institutions Fund Notice and Request for Comments on Annual Reports
April 26, 2017
Notice of Open Meeting for the Community Development Advisory Board
January 13, 2017
CDFI Fund Seeks Comments on CDFI Certification Requirements
January 4, 2017
Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015
August 5, 2016
Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (Proposed Rules)
August 5, 2016
Proposed Collection; Comment Request for Regulation Project
August 5, 2016
CDFI Fund Proposed Interim Rule
August 31, 2015
CDFI Annual Assessment Evaluation Report Form
March 5, 2015
Annual Assessment: Procedures and Criteria
March 3, 2015
Final Regulation, REG-119436-01 (TD 9171): New Markets Tax Credits
July 15, 2014
CDFI Annual Certification and Data Collection Report Form
July 9, 2014
IRS Notices
Notice 2018-43: Public Comment Invited on Recommendations for 2018-2019 Priority Guidance Plan
April 27, 2018
Notice 2016-28: Empowerment Zone Designation Extension
March 25, 2016
Notice 2013-38: Empowerment Zone Designation Extension
March 2013
Notice 2008-47: Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List
April 2008
Notice 2008-25: GO Zone Bonus Depreciation Recapture
February 2008
Notice 2007-36: GO Zone Bonus Depreciation Additional Guidance
March 2007
Notice 2007-18: Definition of Party and Allocation of Net Income or Proceeds for Purposes of Section 4965
February 7, 2007
Revenue Procedure 2007-20: Exceptions to Reportable Transaction Disclosure Rules Under Section 1.6011-4(b)(4)
January 26, 2007
Transition Relief for Certain Partnerships and Other Pass-Thru Entities Under 470
December 14, 2006
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
Revenue Procedures
Proc. 2016-48
August 26, 2016
Revenue Rulings
Rev. Rul. 2010-17: Amount of the Qualified Equity Investment Made by a Limited Liability Company
June 8, 2010
Rev. Rul. 2010-16: Passive Activity Losses And Credits Limited
June 8, 2010
Revenue Ruling 2003-20: Partnership Purchases of a Qualified Equity Investment
January 23, 2003
Private Letter Rulings
PLR 201429019: Response to a Request for Ruling Regarding the 6-Month Cure Period Under 1.45D-1(e)(6)
July 18, 2014
PLR 201429018: Response to a Request for Ruling Regarding the 6-Month Cure Period Under 1.45D-1(e)(6)
July 18, 2014
PLR 201418035: Rehabilitation of two properties under 168(h)(1)(B) of the Internal Revenue Code
January 16, 2014
PLR 201243003: Multiple Buildings May be Treated as a Single Building Under 168(e)(2) and 1250
October 26, 2012
PLR 201004021: 6 month cure period under 1.45D-1(e)(6)
January 29, 2010
PLR 201004008: 6 month cure period under 1.45D-1(e)(6)
January 29, 2010
PLR 200947005: Multiple Buildings May be Treated as a Single Building under 168(e)(2)
November 20, 2009
PLR 200947004: Multiple Buildings May be Treated as a Single Building under 168(e)(2)
November 20, 2009
PLR 200926022: 50 Percent Exception to the Definition of Tax-Exempt Use Property
June 26, 2009
PLR 200910024: Targeted Populations under Sec. 45D(e)(2) and Section 3.03(2) of Notice 2006-60
March 6, 2009
PLR 200841003: Historic Building and Addition are One Property for Purposes of Sec. 168(h)(1)(B)(iii) 35% Threshold Test
October 10, 2008
PLR 200331008
May 9, 2003
PLR 200331007
May 9, 2003
PLR 200331006 - IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
May 9, 2003
PLR 200331005 - IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
May 9, 2003
PLR 200211052: Income from Redeveloping Blighted Area not UBTI
March 18, 2002
PLR 200006016: Definition of DC Zone Business
February 11, 2000
PLR 8931001: Investment Tax Credit - Partnership Allocations
March 15, 1989
Chief Counsel Advice
AM 2016-001 : Nonrecourse Carve-Outs Do Not Cause Debt to fail to Qualify as Nonrecourse Debt
April 15, 2016
CCA 201147025: Continuing Care Retirement Community facilities as Residential Rental Property
November 25, 2011
CCA 200944050: Active Conduct of a Qualified Business under 45D(d)(2)(A)(i) and 1.45D-1(d)(4)(i)
October 30, 2009
ITA
ITA 200211042: Sale of Missouri Tax Credits
February 5, 2002
Forms
Certification of Material Events Form: For All CDFI Fund Programs
November 29, 2016
Notice and Request for Comments
March 28, 2013
Certification of Material Events Form
March 2013
Form 8874: New Markets Credit
December 2012
Form 8874-A: Notice of Qualified Equity Investment for New Markets Credit
December 2011
IRS Proposed Collection; Comment Request for Form 8874-A
March 31, 2020
Form 8874-B: Notice of Recapture Event for New Markets Credit
December 2011
Notice and Request for Comments
July 1, 2010
Notice and Request for Comments
June 11, 2009
CDFI Fund Notices
CDFI Fund Extends Application Deadline for FY 2020 CDFI Program and NACA Program Funding Round
April 9, 2020
2019 Certification, Compliance Monitoring and Evaluation Annual Certification Report FAQs
March 22, 2019
Revised CDFI Fund Compliance Deadlines and Program Milestones for FY 2019
February 12, 2019
Certification, Compliance Monitoring and Evaluation: 2017 NMTC Frequently Asked Questions
February 6, 2017
New Markets Tax Credit Public Data Release: 2003-2014 Summary Report
August 11, 2016
FY 2014 NMTC Public Data Release
August 11, 2016
Certification, Compliance Monitoring and Evaluation: 2015 NMTC Frequently Asked Questions (Updated)
December 4, 2015
Certification, Compliance Monitoring and Evaluation: 2015 NMTC Frequently Asked Questions
October 30, 2015
NMTC Census Data Transition FAQs
July 17, 2015
NMTC 2006-2010 American Community Survey Eligibility Data
July 17, 2015
Notice of Guarantee Availability
April 10, 2015
Modification of CDFI Certification Requirements
April 10, 2015
CDFI Fund Opens Application Period for FY 2015 CDFI Bond Guarantee Program
April 9, 2015
CDFI Fund Seeks Public Comment on CDFI Bond Guarantee Program Annual Assessment Requirements
April 9, 2015
Certification, Compliance Monitoring and Evaluation: 2014 NMTC Frequently Asked Questions
December 2014
Updated: New Markets Tax Credit Certification, Compliance Monitoring and Evaluation Frequently Asked Questions
December 2014
CDFI Program Awardee and NMTC Allocatee Annual Report Supporting Statement
February 4, 2014
Notice of Solicitation of Comments on the NMTC Program Allocation Application
January 14, 2014
Responses to Frequently Asked Questions: Additional Information about CDFI Recertification
May 30, 2013
Additional Instructions on MultiCDE Reporting
March 25, 2013
Proposed Collection; Comment Request: New Markets Tax Credit Allocation Tracking System
June 14, 2012
CDFI Fund NMTC Program Allocation Tracking System Data Points
June 14, 2012
NMTC Census Data Transition FAQs
June 14, 2012
List of Qualifying NMTC Census Tracts Within High Migration Rural Counties
May 1, 2012
Updated NMTC Program Eligibility Criteria: 2006-2010 American Community Survey Census Data
May 1, 2012
Statewide Median Family Income: 2006-2012 American Community Survey 5-Year Estimates
March 23, 2012
Request for Public Comment: New Markets Tax Credit Program
November 7, 2011
New Markets Tax Credit Compliance and Monitoring Frequently Asked Questions
September 2011
Submission for OMB Review; Comment Request: Evaluation of the New Markets Tax Credit (NMTC) Program
May 19, 2010
Proposed Collection; Comment Request: New Markets Tax Credit Allocation Tracking System
March 1, 2010
Submission for OMB Review; Comment Request: Quarterly Institutional Level Report
February 24, 2010
Proposed Collection; Comment Request: Evaluation of the New Markets Tax Credit Program
February 4, 2010
Notice and Request for Comments: Certification of Material Events Form
September 21, 2009
CDFI Fund Notice and Request for Comments: New Markets Tax Credit (NMTC) Program Allocation Application
August 3, 2009
New Markets Tax Credit Compliance and Monitoring Frequently Asked Questions
May 2009
Notice Inviting Comments Concerning Non-Metro QEI Allocations
May 22, 2007
NMTC Allocation Application Q&A
December 1, 2006
Notice Inviting Comments Concerning the New Markets Tax Credit (NMTC) Program Allocation Tracking System
November 6, 2006
Notice Inviting Comments Concerning NMTC Program Allocation Agreement--Disclosure, Audited Financial Statements
November 6, 2006
Notice Inviting Comments Concerning the Community Development Financial Institutions Fund's Conflict of Interest Package for Non-Federal Readers
November 6, 2006
New Markets Tax Credit Compliance and Monitoring Frequently Asked Questions
November 2006
Advance Notice of 2007 NMTC QEI Issuance Requirements
October 30, 2006
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
August 15, 2006
Draft FY 2004 CDE TLR and ATS Data Release Sample
August 15, 2006
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
NMTC 2006-2010 American Community Survey Eligibility Data
February 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
Allocation Agreement Q&A
January 2005
2005 NMTC Allocation Application Q&A
September 24, 2004
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
Allocation Agreement Q&A
January 27, 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
NMTC Allocation Application Q&A
September 8, 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
Application and Allocation Q&A
August 5, 2002
Press Release: Guidance on NMTC Program
April 20, 2001
CDFI Fund New Markets Tax Credit Brochure
GAO Reports
Letter from CDFI Fund Director Gambrell to GAO About Minority Entities' Participation in NMTC Program
April 23, 2009
New Markets Tax Credit: Minority Entities Are Less Successful in Obtaining Awards Than Non-Minority Entities
April 1, 2009
OCC Guidance
Proposed Revisions to the Interagency Questions and Answers Regarding Community Reinvestment
July 11, 2007
Legal Authority for National Bank Investments in Subsidiary Community Development Entities and NMTCs
2004
OCC Interpretive Letter # 984: Treatment of NMTC investments under CRA
December 17, 2003
Compliance Corner: Expanding Your CRA Reach with CD Banks and CDFIs
2002
Program Regulations
Treasury Decision 9600 Frequently Asked Questions
May 29, 2013
TD 9600: Final Regulations: Non-Real Estate Investments
September 28, 2012
NMTC Q&A Document: Low-Income Communities and Targeted Populations
March 23, 2012
Final Regulations: Targeted Populations Under Section 45D(e)(2)
December 5, 2011
Correction: New Markets Tax Credit Non-Real Estate Investments
July 6, 2011
Correction: Encouraging New Markets Tax Credit Non-Real Estate Investments
July 6, 2011
Advance Notice of Proposed Rulemaking: Encouraging New Markets Tax Credit Non-Real Estate Investments
June 7, 2011
Comment Request: TD 9171: New Markets Tax Credits
May 27, 2011
NMTC Q&A Document: Low-Income Communities and Targeted Populations
October 3, 2008
Proposed Regulations: Targeted Populations Under Section 45D(e)(2)
September 24, 2008
Amendments to New Markets Tax Credit Regulations
August 11, 2008
Comment Request: TD 9171, New Markets Tax Credits
April 10, 2008
Advance Notice of Proposed Rulemaking Regarding the Designation of Low-Income Communities
May 24, 2005
Correction to Final New Markets Tax Credit Regulations
January 28, 2005
Notice of Final New Markets Tax Credit Regulations
December 28, 2004
Treasury Decision 9171: Final New Markets Tax Credit Regulations
December 22, 2004
Treasury Decision 9116: New Markets Tax Credit Amendments to Temporary Regulations
March 11, 2004
IRS Notice of Proposed Rulemaking and Public Hearing on New Markets Tax Credit Amendments
March 11, 2004
Other Guidance and Resources
2019–2020 Priority Guidance Plan
October 8, 2019
2018-2019 Priority Guidance Plan Initial Version
November 9, 2018
Second Quarter Update to the 2017-2018 Priority Guidance Plan
February 7, 2018
2016-2017 Priority Guidance Plan (Initial)
August 15, 2016
2015-2016 Priority Guidance Plan Fourth Quarter Update
August 15, 2016
Guaranteed Loanmaking and Servicing Regulations
June 3, 2016
Internal Revenue Code Section 45D
January 31, 2013
U.S. Department of Housing and Urban Development Final Rule: Prohibition of the Escrowing of Tax Credit Equity
August 23, 2010
Internal Revenue Service Audit Guide: New Markets Tax Credit
May 26, 2010
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