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Handbooks and Booklets

The Novogradac Nonprofit Housing Developers Handbook introduces nonprofit organizations to the world of affordable housing development.

December 7, 2010
Podcast

Tax Extenders; Support for Sect. 1603 Extension; DOI Smart from the Start Initiative; TCAP Reallocation Funds; IRS Notice 2010-81; QEI Issuance Report; Capital Magnet Fund.

December 14, 2010
Podcast

Tax Extenders; IRS Priority Guidance Plan; PLR 201048019; TCAP Reallocation Details; CDFI Fund Plans for Implementing 2010 Census Data; Reports About States’ Energy Policy and Production Potential.

January 4, 2011
Podcast

112th Congress Convenes; HUD Ranks States’ Use of TCAP Funds; Timing of Next NMTC Rounds; IRS Guidance on Section 179D Deduction; Colorado’s Conservation Easement Tax Credit.

February 15, 2011
Podcast

FY 2012 Budget Proposal; GSE Reform Proposal; IRS Guidance on Taxability of TCAP Grants; National Offshore Wind Strategy; NMTC Development Benefit Low-Income Communities in Chicago; Maryland’s Sustainable Communities Tax Credit.

March 22, 2011
Podcast

Federal Budget Update; HUD’s “The American Recovery and Reinvestment Act: Working for America’s Cities”; New Markets Tax Credit Coalition’s Congressional Briefing; Novogradac & Company’s NMTC Mapping Tool; National Park Service and Historic Tax Credit Properties; FRB Dallas’s “Does Low-Income Housing Tax Credit Hurt Nearby Schools?”; HUD’s Affordable Rental Housing Partnerships Page; S. 591; H.R. 1023; H.B. 265.

Handbooks and Booklets

Now in its fourth edition, this booklet is an introduction to the basics of the Low-Income Housing Tax Credit (LIHTC) program. The Introduction to Low-Income Housing Tax Credits provides a brief but substantive look into the background and structure of the LIHTC. It gives readers an opportunity to learn the LIHTC players, credit types and how they are awarded, how to apply for credits, the role that bonds play, how the LIHTC is calculated, how transactions are financed and how to comply with LIHTC rules. The booklet can be a primer for real estate professionals who are considering entering the world of LIHTC projects or a resource for the new hires at companies that have years of experience investing in, lending to, consulting for or producing affordable rental housing. The fourth edition has been updated to reflect today’s LIHTC landscape and market conditions, including the effect of the prospect of comprehensive tax reform and the minimum 9 percent rate on the LIHTC as well as updates on state caps, compliance regulations and more. Charts and illustrations have also been refined and updated. 

Handbooks and Booklets

Introduction to Low-Income Housing Tax Credits

Fifth Edition 

Now in its fifth edition, this booklet is an introduction to the basics of the Low-Income Housing Tax Credit (LIHTC) program. The Introduction to Low-Income Housing Tax Credits provides a brief but substantive look into the background and structure of the LIHTC.