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Housing Credit Resource List

The following is a list of resources that can further provide you with guidance with the Low Income Housing Tax Credit or Section 42 Program. List includes associations & organizations involved in this Program, useful internet sites, books, periodicals, compliance software vendors, fair housing consultants & attorneys, important code references and a listing of all the State Agencies and their website addresses.

Associations

  • National Compliance Professional (NCP) Membership Group
    (800) 644-0390
    6907 University Ave #196, Middleton, WI 53562
    www.nationalcompliancepro.com

  • 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) -- Housing Credit Group of NAHB’s Multifamily Council
    (202) 822-0207 
    1201 15th Street, NW, Washington, DC  20005
    www.nahb.org

  • 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

Useful Internet Sites

Books

  • Practical Solutions for Managing Tax Credit Developments 
    (800) 644-0390 
    Elizabeth L. Moreland, NCP-E, SCS, HCCP, SHCM, FHC 
    Elizabeth Moreland Consulting, Inc.
    www.elizabethmorelandconsulting.com/products 

  • Solving the Eligibility Puzzle…Five Steps for Determining Eligibility 
    (800) 644-0390 
    Elizabeth L. Moreland, NCP-E, SCS, HCCP, SHCM, FHC 
    Elizabeth Moreland Consulting, Inc.
    www.elizabethmorelandconsulting.com/products 

  • Low-Income Housing Tax Credit Handbook 
    (800) 221-9428 
    Novogradac & Co., LLP 
    www.novoco.com

  • LIHTC Property Management Book 
    (800) 221-9428 
    Novogradac & Co., LLP 
    www.novoco.com

Periodicals

Compliance Software

  • RealPage 
    (877) 325-7243 
    Products: OneSite Property Manager Systems, CrossFire, YieldStar. MPF, Velocity 
    www.realpage.com

  • Yardi Systems 
    (800) 866-1144 
    Products: Voyager, Enterprise, Genesis, Classic 
    www.yardi.com

  • BostonPost Technologies 
    (603) 669-8553 
    Product: Bostonpost Property Manager 
    www.bostonpost.com

Fair Housing Consultants

  • The Fair Housing Institute 
    (770) 840-7005 
    7742 Spalding Dr, Suite 478, Norcross, GA 30092
    Contacts: Kathelene Coughlin and Steve Edelstein 
    Provides: Training and information
    www.fairhouse.net 
     

  • The Law Firm of Williams & Edelstein, PC 
    (770) 840-7005 
    7742 Spalding Dr, Suite 478, Norcross, GA 30092
    Contacts: Kathelene Coughlin and Steve Edelstein 
    Provides: Fair housing and civil rights defense
    www.williams-edelstein.net 
     

  • Theresa L. Kitay, Attorney at Law 
    (310) 578-9134 
    2321 Weldon Parkway St. Louis, MO 63146 
    Contacts: Theresa Kitay 
    Provides: Training and legal services
    www.kitaylaw.net 
     

  • Compliance Solutions/Zeffert & Associates 
    (800) 820-4079 
    2321 Weldon Parkway St. Louis, MO 63146 
    Contacts: Robert Zeffert 
    Provides: Handicap assessments
    www.zeffert.com

Important Code References

  • IRC Section 42

  • Handbooks

    • 8823 Guide

    • HUD Handbook 4350.3 REV-1, Changes 1, 2 & 3

  • 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 

 

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