Housing Coalition Recommends Changes to Low-Income Housing Credit
Housing Coalition Recommends Changes to Low-Income Housing Credit
- Institutional AuthorsA Call to Invest in Our Neighborhoods Campaign3D Development Group LLC42 Equity Partners LLCA Community of FriendsAdams ConstructionAddison County Community Trust Inc.AEGON USA Realty Advisors LLCAffirmed Housing GroupAffordable Community EnvironmentsAffordable Equity PartnersAffordable Housing America Inc.Affordable Housing AssociatesAffordable Housing Association of ArkansasAffordable Housing Association of IndianaThe Affordable Housing Group of North CarolinaAffordable Housing Investors CouncilAffordable Housing Tax Credit CoalitionAHEAD Inc.Alabama Council for Affordable Rural HousingAlliance for Housing SolutionsAmerican Covenant Senior Housing FoundationAmeriNationalAMCAL Multi-Housing Inc.Arbor Housing DevelopmentArbour Valley DevelopmentArizona Housing AllianceArlington Partnership for Affordable HousingAsian Americans for EqualityAstar Capital ManagementAtlanta Neighborhood Development PartnershipAuburn Housing AuthorityThe Auburn GroupAugusta Ventures LLCAvesta HousingBaker Tilly Virchow Krause LLPBanyan ResidentialBarbara Sokoloff AssociatesBeacon Development GroupBellwether HousingBenchmark Title Agency LLCBeneficial CommunitiesBethel DevelopmentBeyond Shelter IncBickerdike Redevelopment CorporationBiscayne Housing GroupBlue Sky Communities LLCBlueprint PropertiesBluff City Community Development CorporationBocarsly Emden Cowan Esmail & Arndt LLPBoston CapitalBoston Financial Investment ManagementBrinshore Development LLCBroad and CasselBrock Ventures IncBuilders of Hope CDCBurbank Housing Development CorporationThe Burgwyn Co. LLCBurns & Burns LCCabrillo Economic Development CorporationCalifornia Coalition for Rural HousingCalifornia Council of Affordable HousingCalifornia Housing ConsortiumCalifornia Housing Partnership CorporationCardinal Capital ManagementCarlisle Development GroupCarolina BankCarolinas Council of Affordable HousingCarrfour Supportive HousingCASA of OregonCATCH Neighborhood HousingCatholic Charities Housing Services Diocese of YakimaCentennial ManagementCenter City Housing Corp.Center for American Progress Action FundCenterline Capital GroupCentral Vermont Community Land TrustCentury Housing CorporationCertified Commercial Investment Member AssociationCHAI BaltimoreChesapeake Community Advisors Inc.Chicago Community Development CorporationChicago Rehab NetworkCitizens' Housing and Planning AssociationCity of ChicagoCity of Las CrucesClark County Community Resources Management DivisionClark Schaefer HackettCleveland Housing NetworkClocktower Tax Credit Investments LLCCoalfield Development CorporationCoalition of Affordable Housing ProvidersCohen-Esrey Real Estate Services LLCCohnReznickColumbus Housing PartnershipCommon GroundCommonBond CommunitiesCommunity Action Cmte. of the Lehigh ValleyCommunity Affordable Housing Equity Corp.The Community Builders Inc.Community Development Corp. of Long IslandCommunity Development TrustCommunity Economic Dev. Assoc. of MichiganCommunity Economics Inc.Community FrameworksCommunity Housing Assistance Program Inc.Community Housing Initiatives Inc.Community Housing of MaineCommunity League of the HeightsCommunity Realty Agency & Information GroupCommunity Revitalization and Development Corp.Comprehensive Housing Assistance Inc.Conifer Realty LLCConnecticut Housing CoalitionCook Inlet Housing AuthorityCorporation for Supportive HousingCouncil for Affordable and Rural HousingCouncil of State Community Development AgenciesCrossroads Urban Center LLCCurtis + Ginsberg Architects LLPDauby, O'Connor & ZaleskiDelaware Community Investment Corp.Delaware Valley Development CompanyDelray Beach Housing AuthorityDelmar Realty AdvisorsDesert MannaDevelopers CollaborativeDHIC Inc.Disability Advocates of Kent CountyDiversified Equities CorporationDouglas DevelopmentD.W. Jones Inc.EAH HousingEden Housing Inc.Edgemere DevelopmentElizabeth Moreland Consulting Inc.Enterprise Community PartnersEpiscopal Community Services of San FranciscoERS Consulting Group LLCEwing Planning ServicesExcel Development GroupFAHE Capital CorporationFamicos FoundationFecteau PLLCFederation of Appalachian Housing Enterprises Inc.First Financial Management CorporationFlorida Alliance of CDCsFlorida Council for Affordable and Rural HousingFordham Bedford Housing CorporationFoundation CommunitiesFreeport Housing TrustFrost, Cummings/Tidwell Group LLCFull Circle Communities Inc.Gar-Mar AssociatesThe Gatehouse Group Inc.George Gekakis Inc.Georgia Affordable Housing CoalitionGlobal Development Initiatives LLCGrand Junction Housing AuthorityGreat Lakes Capital FundGreater Minnesota Housing FundGreater Rochester Housing PartnershipGreen MillsGuadalupe Community Development Corp.Habitat for Humanity InternationalHANAC Inc.Hawaii Housing Finance LLC.The HickmanHighridge Costa Housing Partners LLCHirsch Group LLCHolland & KnightHomes for AmericaHomestead Affordable Housing Inc.HOPE of Kentucky LLCHorizon Development and ManagementHouse of Hope CDCHOUSING ACTION CoalitionHousing Action NHHousing Advisory GroupHousing Alliance of PennsylvaniaThe Housing Assistance CorporationHousing Assistance CouncilHousing Assoc. of Nonprofit DevelopersHousing Authority of Jackson CountyHousing Authority of Salt Lake CityHousing CaliforniaHousing ColoradoHousing Corporation of ArlingtonHousing Dev. Consortium of Seattle-King CountyHousing HawaiiHousing Partnership Inc.Housing Partnership NetworkHousing Preservation ProjectHousing Resource ConnectionHousing Trust Group LLCHousing Trust of Rutland County Inc.Housing Trust of Santa FeHousing VermontHousing VisionsHowell Linkous and Nettles LLCHTA Development LLCIbero-American Development CorporationIllinois Housing CouncilImagine HousingThe Ingerman GroupInner City Christian FederationInnovation LLCThe Institute for Human Services Inc.Institute for Responsible Housing PreservationInstitute of Real Estate ManagementInterIm Community Development AssociationJames A. Saad LLCJBH Ministries Inc.JPM Development LLCJL Gray CompanyKansas City Equity Fund LLCKeller Development Inc.Kelly & Close EngineersKevin P. Martin & Associates PCKiss & Company Inc.Klein Hornig LLPLa Fundacion del Perpetuo SocorrLaborers' Home Development Corp.Laconia Area Community Land TrustLamoille Housing PartnershipLandmark Companies Inc.Laurin AssociatesLeadingAgeLDG Development LLCLee and Co PCLeon N. Weiner & Associates IncLIFE Senior ServicesLifeSTEPSLocal Initiatives Support CorporationLocke Lord LLPLouisiana Association of Affordable Housing ProvidersLouisiana Community Reinvestment CoalitionLow Income Investment FundLow Income Housing InstituteLutheran Social Services of North DakotaMahoney Ulbrich Christensen Russ PAMaGrann AssociatesMaine Affordable Housing CoalitionMaine Workforce Housing LLCManagement Specialists Co.Marian Development Group LLCMaryland Affordable Housing CoalitionMaryland Asset Building & Cmty. Dev. NetworkMassachusetts Housing Investment Corp.MB Financial BankMEND Inc.Mercer Alliance to End HomelessnessMercy Housing Inc.Merritt Community Capital CorporationMetroPlains LLCThe Metropolitan Consortium of Community. DevelopersMichaels Development CompanyMichigan Disability Housing Work GroupMichigan Housing CouncilMidPen Housing Corp.Midwest Housing Equity Group Inc.Minnesota Housing PartnershipMississippi Assoc. of Affordable Housing ProvidersMissoula Housing AuthorityMonarch Housing AssociatesMonroe Group Ltd.Montgomery Housing PartnershipMorrow CompaniesMortgage Bankers AssociationMountain Plains Equity CorporationMutual Housing Assoc. of Southwestern ConnecticutNational Affordable Housing Management AssociationNational Alliance of Community. Economic Dev. AssociationsNational Apartment AssociationNational Association of Affordable Housing LendersNational Association of Local Housing Finance AgenciesNational Association for County Community Economic Dev.National Association of Home BuildersNational Association of Housing and Redevelopment OfficialsNational Association of State and Local Equity FundsNational Church ResidencesNational Council of State Housing AgenciesNational Development CouncilNational Housing & Rehabilitation AssociationNational Housing ConferenceNational Housing Law ProjectNational Housing TrustNational Leased Housing AssociationNational Multi Housing CouncilNational NeighborWorks AssociationNational Trust Community Investment CorporationNDC Corporate Equity Fun, LPNebraska Housing Developers AssociationNeighborhood Service OrganizationNeighborWorks Blackstone River ValleyNeighborWorks CapitalNeighborWorks of Greater ManchesterNetwork for Oregon Affordable HousingNew Beginnings Housing LLCNew England Housing NetworkNew Generation Management IncNew Mexico Coalition to End HomelessnessNew Neighborhoods Inc.New York Housing ConferenceNew York State Assoc. for Affordable HousingNH Community Loan FundNixon Peabody LLPNon-Profit Housing Association of Northern CaliforniaNorstar Development USANorth Carolina Housing CoalitionNorth Shore Community Development CoalitionNorthern New England Housing Investment FundNorthwest Housing AlternativesNovogradac & Company LLPThe NRP GroupThe NuRock CompaniesOffice of Rural and Farmworker HousingOhio Capital Corporation for HousingOhio Housing CouncilOjibway Development LLCOlneyville Housing CorporationORION Real Estate Services Inc.ORO Development CorporationOti Kaga Inc.Paces FoundationThe Pacific CompaniesPathStonePartnership Property ManagementPDC CompaniesPenquis Housing Inc.Pennrose PropertiesPerennial Property ManagementPicerne Development Corp of FloridaPinellas County Housing AuthorityPinnacle Housing Group LLCPlymouth Housing GroupPodawiltz Development CorporationPressly Development Company Inc.Project for Pride in LivingProject Freedom Inc.Providence Community HousingProvidence Housing Development Corp.Prudential Affordable Mortgage CompanyR4 Capital LLC.Raymond James Tax Credit Funds Inc.RBC Capital Markets -- Tax Credit Equity GroupREACH Community Development Inc.Real Estate Equities Inc.Recap Real Estate AdvisorsRed Stone Equity PartnersRegan Development CorporationRelated CaliforniaRelated UrbanReliance Housing FoundationReligious Coalition for Community RenewalThe Renaissance CompaniesResources for Community DevelopmentThe Resurrection ProjectThe Richman Group of Florida Inc.Rochester's Cornerstone Group Ltd.Rocky Mountain Development CouncilRoots of Mankind Corp.ROSE Community Development CorporationRosedale CorporationRoundstone Development LLCRoyal AmericanRural Community Assistance CorporationRural Rental Housing Assoc. of Louisiana Inc.Rural Rental Housing Assoc. of Texas Inc.Rural Ulster Preservation CompanyS & A HomesSan Diego Housing FederationSan Fernando Valley Homeless CoalitionSand Companies Inc.SCI Associates LLCSECDE Ventures LLCSeldin CompanySenior ServicesSettlement Star Services LLCSelfhelp Community ServicesThe Shelter GroupSmart Growth AmericaSomerset PacificSouth Florida Community Development Corp.Southeastern Affordable Housing Management AssociationSouthern California Assoc. of Non-Profit HousingSouthern Tier Environments for LivingSouthport Financial Services Inc.Southwest Minnesota Housing PartnershipSpokane Housing VenturesSpokane Low Income Housing ConsortiumSRO Housing CorporationSt. Louis Equity Fund Inc.Star Title Agency LLCSteele Properties LLCStewards of Affordable Housing for the FutureStrategic Tax Credit Investments LLCSUMMECH CDCThe Summit GroupSummit Management Group Inc.Sun Country BuildersSupportive Housing Network of New YorkSVA Certified Public Accountants S.C.Tacolcy Economic Development Corp.TAG Associates Inc.Tapestry Development GroupTenderloin Neighborhood Development Corp.Texas Affiliation of Affordable Housing ProvidersThe TheoPRO GroupThomas Development Co.Thomas Safran & AssociatesT.M. Associates Inc.Tonalea ChapterTravois Inc.UAH Property Management Inc.United Developers Inc.Urban Housing Communities LLCUrban Housing Partners LLCUrban InitiativesUrban Residential PartnersValley National BankVermont Affordable Housing CoalitionVesta CorporationVestcor Development Corp Inc.Victory Housing Inc.Vintage Construction LLCVirginia Community Development CorporationVirginia One DevelopmentVitus GroupVolunteers of AmericaWakeland Housing and Development Corp.The Wallick CompaniesWasatch Advantage Group LLCThe Washington Low Income Housing AllianceWeaver Cooke ConstructionWeaver-Kirkland Housing LLCWendover Housing Partners Inc.West Harlem Group Assistance Inc.West Palm Beach Housing AuthorityWestern Community Housing Inc.William S. Robinson & Associates Inc.Winters Construction LLCWisconsin Council for Affordable and Rural HousingWisconsin Housing Preservation Corp.The Wishcamper Companies Inc.WNC & Associates Inc.Women's Institution for Housing & Economic DevelopmentWoodlawn Trustees Inc.Workforce Homestead Inc.Wyoming Housing NetworkYES Housing Inc.
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-9319
- Tax Analysts Electronic Citation2013 TNT 74-53
Statement of the A Call to Invest in Our Neighborhoods
(ACTION) Campaign for the Record
House Ways and Means Committee
Tax Reform Working Group on Real Estate
April 9, 2013
Chairman Johnson, Vice Chairman Pascrell, and Members of the Working Group:
Thank you for the ability to provide comments on our current tax code as the House Ways and Means Committee considers comprehensive tax reform. We provide these comments on behalf of over 450 organizations dedicated to protecting and strengthening the Low-Income Housing Tax Credit (Housing Credit) as members of the A Call to Invest in Our Neighborhoods (ACTION) Campaign.
The ACTION Campaign was founded in 2009 by a broad cross-section of Housing Credit stakeholder organizations that work with the Housing Credit directly or through partners, and understand the program's positive impact on affordable housing production, state and local economics, and job creation. We speak in a unified voice in calling on Congress to protect and strengthen the Housing Credit through tax reform.
The Housing Credit is the nation's largest and most successful rental housing production tool, supporting jobs for 95,000 Americans annually through the production and preservation of about 100,000 affordable homes each year. Through public-private partnerships, the program has leveraged near $100 billion of private equity capital to help finance more than 2.6 million affordable homes throughout the program's 26-year history.
The Housing Credit is vital to the creation and preservation of affordable housing in every state in the Union. In 2010, half of all multifamily starts were financed by the Housing Credit, according to the National Association of Home Builders (NAHB). Housing Credit properties are very well managed, with an extremely low foreclosure rate over the program's history of 0.62 percent, according to CohnReznick.
The need for affordable rental housing is acute and growing. Renters are constrained by a lack of income growth, and as more people to decide to rent, there has not been an accompanying increase in the supply of affordable apartments. According to HUD's Summary of Worst Case Housing Needs, a record 8.5 million very low-income families nationwide are considered to have worst case housing needs in 2011, meaning they are very low-income renters who either paid more than half of their income for rent, lived in severely inadequate conditions, or both. The number of cases in 2011 rose from 7.1 million in 2009 and has been steadily growing since 2007. In the types of jobs currently hiring new workers, four out of the five most prevalent jobs do not pay workers enough to afford to rent or buy housing at typical prices nationwide, according to the Center for Housing Policy.
In addition to creating affordable homes, supporting jobs, and expanding local economies, the Housing Credit brings well-designed rental housing to a wide variety of communities, from inner cities to rapidly growing suburbs to rural towns. It builds new affordable apartments and saves valuable at-risk existing affordable housing, preventing displacement as rents outpace incomes. It provides affordable homes to working families and vulnerable populations with special needs -- the elderly, people with disabilities, and people who are homeless. It addresses the housing needs of acutely underserved communities, such as farmworkers and Native Americans, and it is the key housing resource for transformative community redevelopment and revitalization efforts nationwide.
As Congress considers various options for tax reform and deficit reduction, it should recognize that the Housing Credit is a proven, efficient means for creating affordable housing through public-private partnerships. For more than 26 years after President Reagan signed it into law in 1986, the Housing Credit has leveraged private capital, private development expertise, and private asset management to create affordable housing under the guidance of individual state allocating agencies. The Housing Credit's place in the tax code is an essential part of its long-term success. Indeed, it has been so successful that it has become a model for subsequent programs.
In addition to protecting and preserving the Housing Credit as a permanent part of the tax code, the ACTION Campaign supports the following legislative proposals to improve the efficiency and effectiveness of the Housing Credit at a negligible cost to the federal government:
1. Make the 9 percent Housing Credit fixed floor rate permanent
The Housing and Economic Recovery Act of 2008 (HERA) set the rate for new construction and substantial rehab Housing Credits (also known as 9 percent Housing Credits) from each state's allocation at no less than 9 percent, the amount originally envisioned when the program was created in the Tax Reform Act of 1986. This experiment proved successful -- it removed the uncertainty and financial complexity of the floating rate system, simplified state administration, and facilitated development of affordable housing after HERA's enactment. The provision was then extended for projects allocated by the end of 2013 through the American Taxpayer Relief Act of 2012. However, this provision will expire for apartments placed in service after 2013. If this provision is not extended by the end of 2013, developments will need to be underwritten at the floating rate, which would mean a sudden and substantial reduction in the amount of equity that a development could receive for its allocation (though with no change in the amount of credits allocated overall). In the current budget environment where gap financing from HOME, Community Development Block Grant (CDBG), and other local sources are at risk, such a cut in equity would make the development of affordable housing more difficult. Making the fixed floor rate permanent would not increase the number of Housing Credits allocated, as they are capped annually. It just affects how much allocation each project may receive.
2. Make the Housing Credit floor rate for acquisition fixed at no less than 4 percent
In addition to the new construction and substantial rehab Housing Credits, states are allowed to provide Housing Credits from their capped allocation for the acquisition of existing property, an important tool for affordable housing preservation. Acquisition Housing Credits are currently set by the floating rate system just like new construction and substantial rehab Housing Credits were before HERA. Applying the fixed floor rate for acquisition Housing Credits at no less than 4 percent would similarly remove the uncertainty and financial complexity of the floating rate system, simplify state administration, and facilitate preservation of affordable housing at little or no cost to the federal government. Acquisition Housing Credits are less than 10 percent of all allocated Housing Credits according to the National Council State Housing Agencies, so the incremental additional cost of extending the fixed floor rule to acquisition Credits would be minimal.
Thank you again for this opportunity to explain the importance of retaining the Housing Credit in the tax code and strengthening it through the minimum credit rates. We look forward to working with you as Congress pursues comprehensive tax reform.
3D Development Group, LLC. (NY)
42 Equity Partners, LLC. (NY)
A Community of Friends (CA)
Adams Construction (MI)
Addison County Community Trust,
Inc. (VT)
AEGON USA Realty Advisors, LLC.
(IA)
Affirmed Housing Group (CA)
Affordable Community Environments
(WA)
Affordable Equity Partners (MO)
Affordable Housing America, Inc.
(GA)
Affordable Housing Associates (CA)
Affordable Housing Association of
Arkansas (AR)
Affordable Housing Association of
Indiana (IN)
The Affordable Housing Group of
North Carolina (NC)
Affordable Housing Investors
Council
Affordable Housing Tax Credit
Coalition
AHEAD, Inc. (NH)
Alabama Council for Affordable
Rural Housing (AL)
Alliance for Housing Solutions
(VA)
American Covenant Senior Housing
Foundation (GA)
AmeriNational (FL)
AMCAL Multi-Housing, Inc. CA)
Arbor Housing Development (NY)
Arbour Valley Development (AL)
Arizona Housing Alliance (AZ)
Arlington Partnership for
Affordable Housing (VA)
Asian Americans for Equality (NY)
Astar Capital Management (WI)
Atlanta Neighborhood Development
Partnership (GA)
Auburn Housing Authority (ME)
The Auburn Group (FL)
Augusta Ventures, LLC. (MN)
Avesta Housing (ME)
Baker Tilly Virchow Krause, LLP
(WI)
Banyan Residential (TX)
Barbara Sokoloff Associates (RI)
Beacon Development Group (WA)
Bellwether Housing (WA)
Benchmark Title Agency, LLC. (NY)
Beneficial Communities (FL)
Bethel Development (OH)
Beyond Shelter, Inc. (ND)
Bickerdike Redevelopment
Corporation (IL)
Biscayne Housing Group (FL)
Blue Sky Communities, LLC. (FL)
Blueprint Properties (NY)
Bluff City Community Development
Corporation (TN)
Bocarsly Emden Cowan Esmail &
Arndt, LLP (CA, MD)
Boston Capital (MA)
Boston Financial Investment
Management (MA)
Brinshore Development, LLC (IL)
Broad and Cassel (FL)
Brock Ventures, Inc. (NC)
Builders of Hope CDC (TX)
Burbank Housing Development
Corporation (CA)
The Burgwyn Co., LLC. (CO)
Burns & Burns, LC (IA)
Cabrillo Economic Development
Corporation (CA)
California Coalition for Rural
Housing (CA)
California Council of Affordable
Housing (CA)
California Housing Consortium (CA)
California Housing Partnership
Corporation (CA)
Cardinal Capital Management (WI)
Carlisle Development Group (FL)
Carolina Bank (NC)
Carolinas Council of Affordable
Housing (NC, SC)
Carrfour Supportive Housing (FL)
CASA of Oregon (OR)
CATCH Neighborhood Housing (NH)
Catholic Charities Housing Svcs.
Diocese of Yakima (WA)
Centennial Management (FL)
Center City Housing Corp. (MN)
Center for American Progress
Action Fund
Centerline Capital Group
Central Vermont Community Land
Trust (VT)
Century Housing Corporation (CA)
Certified Commercial Investment
Member Association
CHAI Baltimore (MD)
Chesapeake Community Advisors,
Inc. (MD)
Chicago Community Development
Corporation (IL)
Chicago Rehab Network (IL)
Citizens' Housing and Planning
Association (MA)
City of Chicago (IL)
City of Las Cruces (NM)
Clark County Cmty. Resources
Management Division (NV)
Clark Schaefer Hackett (OH)
Cleveland Housing Network (OH)
Clocktower Tax Credit Investments,
LLC. (MA)
Coalfield Development Corporation
(WV)
Coalition of Affordable Housing
Providers (FL)
Cohen-Esrey Real Estate Services,
LLC. (KS)
CohnReznick
Columbus Housing Partnership (OH)
Common Ground (WA)
CommonBond Communities (MN)
Community Action Cmte. of the
Lehigh Valley (PA)
Community Affordable Housing
Equity Corp. (NC)
The Community Builders, Inc.
Community Development Corp. of
Long Island (NY)
Community Development Trust (NY)
Community Economic Dev. Assoc. of
Michigan (MI)
Community Economics, Inc. (CA)
Community Frameworks (WA)
Community Housing Assistance
Program, Inc. (CA)
Community Housing Initiatives,
Inc. (IA)
Community Housing of Maine (ME)
Community League of the Heights
(NY)
Community Realty Agency &
Information Group (FL)
Community Revitalization and Dev.
Corp. (CA)
Comprehensive Housing Assistance,
Inc. (MD)
Conifer Realty, LLC. (NY)
Connecticut Housing Coalition (CT)
Cook Inlet Housing Authority (AK)
Corporation for Supportive Housing
Council for Affordable and Rural
Housing
Council of State Community
Development Agencies
Crossroads Urban Center, LLC. (UT)
Curtis + Ginsberg Architects LLP
(NY)
Dauby, O'Connor & Zaleski, LLC.
Delaware Community Investment
Corp. (DE)
Delaware Valley Development
Company (DE)
Delray Beach Housing Authority
(FL)
Delmar Realty Advisors (GA)
Desert Manna (CA)
Developers Collaborative (ME)
DHIC, Inc. (NC)
Disability Advocates of Kent
County (MI)
Diversified Equities Corporation
(MN)
Douglas Development (SC)
D.W. Jones, Inc. (MN)
EAH Housing (HI, CA)
Eden Housing, Inc. (CA)
Edgemere Development (NY)
Elizabeth Moreland Consulting,
Inc. (WI)
Enterprise Community Partners
Episcopal Community Services of
San Francisco (CA)
ERS Consulting Group, LLC. (PR)
Ewing Planning Services (NY)
Excel Development Group (NE)
FAHE Capital Corporation (KY)
Famicos Foundation (OH)
Fecteau PLLC (NY)
Federation of Appalachian Housing
Enterprises, Inc.
First Financial Management
Corporation (MA)
Florida Alliance of CDCs (FL)
Florida Council for Affordable and
Rural Housing (FL)
Fordham Bedford Housing
Corporation (NY)
Foundation Communities (TX)
Freeport Housing Trust (ME)
Frost, Cummings/Tidwell Group, LLC
(AL)
Full Circle Communities, Inc. (IL)
Gar-Mar Associates (CA)
The Gatehouse Group, Inc. (FL)
George Gekakis, Inc. (NV)
Georgia Affordable Housing
Coalition (GA)
Global Development Initiatives,
LLC. (FL)
Grand Junction Housing Authority
(CO)
Great Lakes Capital Fund (IL, IN,
MI, WI, NY)
Greater Minnesota Housing Fund
(MN)
Greater Rochester Housing
Partnership (NY)
Green Mills (FL)
Guadalupe Community Development
Corp. (AZ)
Habitat for Humanity International
HANAC, Inc. (NY)
Hawaii Housing Finance, LLC. (HI)
The Hickman (PA)
Highridge Costa Housing Partners,
LLC. (CA)
Hirsch Group, LLC. (WI)
Holland & Knight
Homes for America (MD)
Homestead Affordable Housing, Inc.
(KS)
HOPE of Kentucky, LLC. (KY)
Horizon Development and Management
(UT)
House of Hope CDC (RI)
HOUSING ACTION Coalition (RI)
Housing Action NH
Housing Advisory Group
Housing Alliance of Pennsylvania
(PA)
The Housing Assistance Corporation
(NC)
Housing Assistance Council
Housing Assoc. of Nonprofit
Developers (VA, DC, MD)
Housing Authority of Jackson
County (OR)
Housing Authority of Salt Lake
City (UT)
Housing California (CA)
Housing Colorado (CO)
Housing Corporation of Arlington
(MA)
Housing Dev. Consortium of
Seattle-King County (WA)
Housing Hawaii (HI)
Housing Partnership, Inc. (KY)
Housing Partnership Network
Housing Preservation Project (MN)
Housing Resource Connection (CA)
Housing Trust Group, LLC. (FL)
Housing Trust of Rutland County,
Inc. (VT)
Housing Trust of Santa Fe (NM)
Housing Vermont (VT)
Housing Visions (NY)
Howell Linkous and Nettles, LLC.
(SC)
HTA Development, LLC. (MD)
Ibero-American Development
Corporation (NY)
Illinois Housing Council (IL)
Imagine Housing (WA)
The Ingerman Group (NY)
Inner City Christian Federation
(MI)
Innovation, LLC. (WV)
The Institute for Human Services,
Inc. (NY)
Institute for Responsible Housing
Preservation (DC)
Institute of Real Estate
Management
InterIm Community Development
Association (WA)
James A. Saad, LLC. (OH)
JBH Ministries, Inc. (GA)
JPM Development, LLC. (FL)
JL Gray Company (NM)
Kansas City Equity Fund, LLC. (MO,
KS)
Keller Development, Inc. (IN)
Kelly & Close Engineers (PA)
Kevin P. Martin & Associates, P.C.
(MA)
Kiss & Company, Inc. (FL)
Klein Hornig LLP
La Fundacion del Perpetuo Socorro
(PR)
Laborers' Home Development Corp.
(IL)
Laconia Area Community Land Trust
(NH)
Lamoille Housing Partnership (VT)
Landmark Companies, Inc. (FL)
Laurin Associates (CA)
LeadingAge
LDG Development, LLC. (KY)
Lee and Co, PC (MT)
Leon N. Weiner & Associates, Inc.
(DE)
LIFE Senior Services (OK)
LifeSTEPS (CA)
Local Initiatives Support
Corporation
Locke Lord LLP (TX)
Louisiana Assoc. of Affordable
Hsg. Providers (LA)
Louisiana Community Reinvestment
Coalition (LA)
Low Income Investment Fund
Low Income Housing Institute (WA)
Lutheran Social Services of North
Dakota (ND)
Mahoney Ulbrich Christensen Russ
P.A. (MN)
MaGrann Associates (NJ)
Maine Affordable Housing Coalition
(ME)
Maine Workforce Housing, LLC. (ME)
Management Specialists Co. (HI)
Marian Development Group, LLC.
(KY)
Maryland Affordable Housing
Coalition (MD)
Maryland Asset Building & Cmty.
Dev. Network (MD)
Massachusetts Housing Investment
Corp. (MA)
MB Financial Bank (IL)
MEND, Inc. (NJ)
Mercer Alliance to End
Homelessness (NJ)
Mercy Housing, Inc.
Merritt Community Capital
Corporation (CA)
MetroPlains, LLC. (MN)
The Metropolitan Consortium of
Cmty. Developers (MN)
Michaels Development Company
Michigan Disability Housing Work
Group (MI)
Michigan Housing Council (MI)
MidPen Housing Corp. (CA)
Midwest Housing Equity Group, Inc.
(IA, KS, NE, OK)
Minnesota Housing Partnership (MN)
Mississippi Assoc. of Affordable
Housing Providers (MI)
Missoula Housing Authority (MT)
Monarch Housing Associates (NJ)
Monroe Group Ltd. (CO)
Montgomery Housing Partnership
(MD)
Morrow Companies (AL)
Mortgage Bankers Association
Mountain Plains Equity Corporation
(MT)
Mutual Housing Assoc. of
Southwestern Connecticut (CT)
National Affordable Housing
Management Association
National Alliance of Cmty.
Economic Dev. Associations
National Apartment Association
National Assoc. of Affordable
Housing Lenders
National Assoc. of Local Housing
Finance Agencies
National Assoc. for County
Community Economic Dev.
National Assoc. of Home Builders
National Assoc. of Housing and
Redevelopment Officials
National Assoc. of State and Local
Equity Funds
National Church Residences (OH)
National Council of State Housing
Agencies
National Development Council
National Housing & Rehabilitation
Association
National Housing Conference
National Housing Law Project
National Housing Trust
National Leased Housing
Association
National Multi Housing Council
National NeighborWorks Association
National Trust Community
Investment Corporation
NDC Corporate Equity Fund, LP.
Nebraska Housing Developers
Association (NE)
Neighborhood Service Organization
(MI)
NeighborWorks Blackstone River
Valley (RI)
NeighborWorks Capital (MD)
NeighborWorks of Greater
Manchester (NH)
Network for Oregon Affordable
Housing (OR)
New Beginnings Housing, LLC. (ID)
New England Housing Network (MA)
New Generation Management, Inc.
(IN)
New Mexico Coalition to End
Homelessness (NM)
New Neighborhoods, Inc. (CT)
New York Housing Conference (NY)
New York State Assoc. for
Affordable Housing (NY)
NH Community Loan Fund (NH)
Nixon Peabody LLP
Non-Profit Housing Assoc. of
Northern California (CA)
Norstar Development USA (FL)
North Carolina Housing Coalition
(NC)
North Shore Community Development
Coalition (MA)
Northern New England Hsg.
Investment Fund (NH)
Northwest Housing Alternatives
(OR)
Novogradac & Company LLP
The NRP Group (FL)
The NuRock Companies (FL)
Office of Rural and Farmworker
Housing (WA)
Ohio Capital Corporation for
Housing (OH)
Ohio Housing Council (OH)
Ojibway Development, LLC. (MI)
Olneyville Housing Corporation
(RI)
ORION Real Estate Services, Inc.
(GA)
ORO Development Corporation (OK)
Oti Kaga, Inc. (SD)
Paces Foundation (GA)
The Pacific Companies (ID)
PathStone (NY)
Partnership Property Management
(NC)
PDC Companies (AR)
Penquis Housing, Inc. (ME)
Pennrose Properties (PA)
Perennial Property Management (IA)
Picerne Development Corp of
Florida (FL)
Pinellas County Housing Authority
(FL)
Pinnacle Housing Group, LLC. (FL)
Plymouth Housing Group (WA)
Podawiltz Development Corporation
(MN)
Pressly Development Company, Inc.
(NC)
Project for Pride in Living (MN)
Project Freedom, Inc. (NJ)
Providence Community Housing (LA)
Providence Housing Development
Corp. (NY)
Prudential Affordable Mortgage
Company
R4 Capital, LLC. (NY)
Raymond James Tax Credit Funds,
Inc. (FL)
RBC Capital Markets -- Tax Credit
Equity Group
REACH Community Development, Inc.
(OR)
Real Estate Equities, Inc. (MN)
Recap Real Estate Advisors
Red Stone Equity Partners (TX)
Regan Development Corporation (NY)
Related California (CA)
Related Urban (FL)
Reliance Housing Foundation (NC)
Religious Coalition for Community
Renewal (WV)
The Renaissance Companies (IL)
Resources for Community
Development (CA)
The Resurrection Project (IL)
The Richman Group of Florida, Inc.
(FL)
Rochester's Cornerstone Group,
Ltd. (NY)
Rocky Mountain Development Council
(MT)
Roots of Mankind Corp. (MD)
ROSE Community Development
Corporation (OR)
Rosedale Corporation (MS)
Roundstone Development, LLC. (FL)
Royal American (FL)
Rural Community Assistance
Corporation (CA)
Rural Rental Housing Assoc. of
Louisiana, Inc. (LA)
Rural Rental Housing Assoc. of
Texas, Inc. (TX)
Rural Ulster Preservation Company
(NY)
S & A Homes (PA)
San Diego Housing Federation (CA)
San Fernando Valley Homeless
Coalition (CA)
Sand Companies, Inc. (MN)
SCI Associates, LLC. (MN)
SECDE Ventures, LLC. (MS)
Seldin Company (Nebraska)
Senior Services (WA)
Settlement Star Services, LLC.
(OH)
Selfhelp Community Services
The Shelter Group (MD)
Smart Growth America
Somerset Pacific (ID)
South Florida Community
Development Corp. (FL)
Southeastern Affordable Housing
Management Assoc.
Southern California Assoc. of
Non-Profit Housing (CA)
Southern Tier Environments for
Living (NY)
Southport Financial Services, Inc.
(FL)
Southwest Minnesota Housing
Partnership (MN)
Spokane Housing Ventures (WA)
Spokane Low Income Housing
Consortium (WA)
SRO Housing Corporation (CA)
St. Louis Equity Fund, Inc. (MO)
Star Title Agency, LLC. (OH)
Steele Properties, LLC. (CO)
Stewards of Affordable Housing for
the Future
Strategic Tax Credit Investments,
LLC. (MA)
SUMMECH CDC (GA)
The Summit Group (WA)
Summit Management Group, Inc. (MT)
Sun Country Builders (CA)
Supportive Housing Network of New
York (NY)
SVA Certified Public Accountants,
S.C. (WI)
Tacolcy Economic Development Corp.
(FL)
TAG Associates, Inc. (MA, FL)
Tapestry Development Group (GA)
Tenderloin Neighborhood
Development Corp. (NY)
Texas Affiliation of Affordable
Housing Providers (TX)
The TheoPRO Group (WI)
Thomas Development Co. (ID)
Thomas Safran & Associates (CA)
T.M. Associates, Inc. (MD)
Tonalea Chapter (AZ)
Travois, Inc. (MO)
UAH Property Management, Inc. (TX)
United Developers, Inc. (NC)
Urban Housing Communities, LLC.
(CA)
Urban Housing Partners, LLC. (NE)
Urban Initiatives (CT)
Urban Residential Partners (CO)
Valley National Bank (NY)
Vermont Affordable Housing
Coalition (VT)
Vesta Corporation (CT)
Vestcor Development Corp, Inc.
(FL)
Victory Housing, Inc. (MD)
Vintage Construction, LLC. (KS)
Virginia Community Development
Corporation (VA)
Virginia One Development (VA)
Vitus Group
Volunteers of America
Wakeland Housing and Development
Corp. (CA)
The Wallick Companies (OH)
Wasatch Advantage Group, LLC. (CA)
The Washington Low Income Housing
Alliance (WA)
Weaver Cooke Construction (NC)
Weaver-Kirkland Housing, LLC. (NC)
Wendover Housing Partners, Inc.
(FL)
West Harlem Group Assistance, Inc.
(NY)
West Palm Beach Housing Authority
(FL)
Western Community Housing, Inc.
(CA)
William S. Robinson & Associates,
Inc. (NC)
Winters Construction, LLC. (MS)
Wisconsin Council for Affordable
and Rural Housing (WI)
Wisconsin Housing Preservation
Corp. (WI)
The Wishcamper Companies, Inc.
(ME)
WNC & Associates, Inc.
Women's Inst. for Housing &
Economic Dev. (MA)
Woodlawn Trustees, Inc. (DE)
Workforce Homestead, Inc. (NC)
Wyoming Housing Network (WY)
YES Housing, Inc. (NM)
- Institutional AuthorsA Call to Invest in Our Neighborhoods Campaign3D Development Group LLC42 Equity Partners LLCA Community of FriendsAdams ConstructionAddison County Community Trust Inc.AEGON USA Realty Advisors LLCAffirmed Housing GroupAffordable Community EnvironmentsAffordable Equity PartnersAffordable Housing America Inc.Affordable Housing AssociatesAffordable Housing Association of ArkansasAffordable Housing Association of IndianaThe Affordable Housing Group of North CarolinaAffordable Housing Investors CouncilAffordable Housing Tax Credit CoalitionAHEAD Inc.Alabama Council for Affordable Rural HousingAlliance for Housing SolutionsAmerican Covenant Senior Housing FoundationAmeriNationalAMCAL Multi-Housing Inc.Arbor Housing DevelopmentArbour Valley DevelopmentArizona Housing AllianceArlington Partnership for Affordable HousingAsian Americans for EqualityAstar Capital ManagementAtlanta Neighborhood Development PartnershipAuburn Housing AuthorityThe Auburn GroupAugusta Ventures LLCAvesta HousingBaker Tilly Virchow Krause LLPBanyan ResidentialBarbara Sokoloff AssociatesBeacon Development GroupBellwether HousingBenchmark Title Agency LLCBeneficial CommunitiesBethel DevelopmentBeyond Shelter IncBickerdike Redevelopment CorporationBiscayne Housing GroupBlue Sky Communities LLCBlueprint PropertiesBluff City Community Development CorporationBocarsly Emden Cowan Esmail & Arndt LLPBoston CapitalBoston Financial Investment ManagementBrinshore Development LLCBroad and CasselBrock Ventures IncBuilders of Hope CDCBurbank Housing Development CorporationThe Burgwyn Co. LLCBurns & Burns LCCabrillo Economic Development CorporationCalifornia Coalition for Rural HousingCalifornia Council of Affordable HousingCalifornia Housing ConsortiumCalifornia Housing Partnership CorporationCardinal Capital ManagementCarlisle Development GroupCarolina BankCarolinas Council of Affordable HousingCarrfour Supportive HousingCASA of OregonCATCH Neighborhood HousingCatholic Charities Housing Services Diocese of YakimaCentennial ManagementCenter City Housing Corp.Center for American Progress Action FundCenterline Capital GroupCentral Vermont Community Land TrustCentury Housing CorporationCertified Commercial Investment Member AssociationCHAI BaltimoreChesapeake Community Advisors Inc.Chicago Community Development CorporationChicago Rehab NetworkCitizens' Housing and Planning AssociationCity of ChicagoCity of Las CrucesClark County Community Resources Management DivisionClark Schaefer HackettCleveland Housing NetworkClocktower Tax Credit Investments LLCCoalfield Development CorporationCoalition of Affordable Housing ProvidersCohen-Esrey Real Estate Services LLCCohnReznickColumbus Housing PartnershipCommon GroundCommonBond CommunitiesCommunity Action Cmte. of the Lehigh ValleyCommunity Affordable Housing Equity Corp.The Community Builders Inc.Community Development Corp. of Long IslandCommunity Development TrustCommunity Economic Dev. Assoc. of MichiganCommunity Economics Inc.Community FrameworksCommunity Housing Assistance Program Inc.Community Housing Initiatives Inc.Community Housing of MaineCommunity League of the HeightsCommunity Realty Agency & Information GroupCommunity Revitalization and Development Corp.Comprehensive Housing Assistance Inc.Conifer Realty LLCConnecticut Housing CoalitionCook Inlet Housing AuthorityCorporation for Supportive HousingCouncil for Affordable and Rural HousingCouncil of State Community Development AgenciesCrossroads Urban Center LLCCurtis + Ginsberg Architects LLPDauby, O'Connor & ZaleskiDelaware Community Investment Corp.Delaware Valley Development CompanyDelray Beach Housing AuthorityDelmar Realty AdvisorsDesert MannaDevelopers CollaborativeDHIC Inc.Disability Advocates of Kent CountyDiversified Equities CorporationDouglas DevelopmentD.W. Jones Inc.EAH HousingEden Housing Inc.Edgemere DevelopmentElizabeth Moreland Consulting Inc.Enterprise Community PartnersEpiscopal Community Services of San FranciscoERS Consulting Group LLCEwing Planning ServicesExcel Development GroupFAHE Capital CorporationFamicos FoundationFecteau PLLCFederation of Appalachian Housing Enterprises Inc.First Financial Management CorporationFlorida Alliance of CDCsFlorida Council for Affordable and Rural HousingFordham Bedford Housing CorporationFoundation CommunitiesFreeport Housing TrustFrost, Cummings/Tidwell Group LLCFull Circle Communities Inc.Gar-Mar AssociatesThe Gatehouse Group Inc.George Gekakis Inc.Georgia Affordable Housing CoalitionGlobal Development Initiatives LLCGrand Junction Housing AuthorityGreat Lakes Capital FundGreater Minnesota Housing FundGreater Rochester Housing PartnershipGreen MillsGuadalupe Community Development Corp.Habitat for Humanity InternationalHANAC Inc.Hawaii Housing Finance LLC.The HickmanHighridge Costa Housing Partners LLCHirsch Group LLCHolland & KnightHomes for AmericaHomestead Affordable Housing Inc.HOPE of Kentucky LLCHorizon Development and ManagementHouse of Hope CDCHOUSING ACTION CoalitionHousing Action NHHousing Advisory GroupHousing Alliance of PennsylvaniaThe Housing Assistance CorporationHousing Assistance CouncilHousing Assoc. of Nonprofit DevelopersHousing Authority of Jackson CountyHousing Authority of Salt Lake CityHousing CaliforniaHousing ColoradoHousing Corporation of ArlingtonHousing Dev. Consortium of Seattle-King CountyHousing HawaiiHousing Partnership Inc.Housing Partnership NetworkHousing Preservation ProjectHousing Resource ConnectionHousing Trust Group LLCHousing Trust of Rutland County Inc.Housing Trust of Santa FeHousing VermontHousing VisionsHowell Linkous and Nettles LLCHTA Development LLCIbero-American Development CorporationIllinois Housing CouncilImagine HousingThe Ingerman GroupInner City Christian FederationInnovation LLCThe Institute for Human Services Inc.Institute for Responsible Housing PreservationInstitute of Real Estate ManagementInterIm Community Development AssociationJames A. Saad LLCJBH Ministries Inc.JPM Development LLCJL Gray CompanyKansas City Equity Fund LLCKeller Development Inc.Kelly & Close EngineersKevin P. Martin & Associates PCKiss & Company Inc.Klein Hornig LLPLa Fundacion del Perpetuo SocorrLaborers' Home Development Corp.Laconia Area Community Land TrustLamoille Housing PartnershipLandmark Companies Inc.Laurin AssociatesLeadingAgeLDG Development LLCLee and Co PCLeon N. Weiner & Associates IncLIFE Senior ServicesLifeSTEPSLocal Initiatives Support CorporationLocke Lord LLPLouisiana Association of Affordable Housing ProvidersLouisiana Community Reinvestment CoalitionLow Income Investment FundLow Income Housing InstituteLutheran Social Services of North DakotaMahoney Ulbrich Christensen Russ PAMaGrann AssociatesMaine Affordable Housing CoalitionMaine Workforce Housing LLCManagement Specialists Co.Marian Development Group LLCMaryland Affordable Housing CoalitionMaryland Asset Building & Cmty. Dev. NetworkMassachusetts Housing Investment Corp.MB Financial BankMEND Inc.Mercer Alliance to End HomelessnessMercy Housing Inc.Merritt Community Capital CorporationMetroPlains LLCThe Metropolitan Consortium of Community. DevelopersMichaels Development CompanyMichigan Disability Housing Work GroupMichigan Housing CouncilMidPen Housing Corp.Midwest Housing Equity Group Inc.Minnesota Housing PartnershipMississippi Assoc. of Affordable Housing ProvidersMissoula Housing AuthorityMonarch Housing AssociatesMonroe Group Ltd.Montgomery Housing PartnershipMorrow CompaniesMortgage Bankers AssociationMountain Plains Equity CorporationMutual Housing Assoc. of Southwestern ConnecticutNational Affordable Housing Management AssociationNational Alliance of Community. Economic Dev. AssociationsNational Apartment AssociationNational Association of Affordable Housing LendersNational Association of Local Housing Finance AgenciesNational Association for County Community Economic Dev.National Association of Home BuildersNational Association of Housing and Redevelopment OfficialsNational Association of State and Local Equity FundsNational Church ResidencesNational Council of State Housing AgenciesNational Development CouncilNational Housing & Rehabilitation AssociationNational Housing ConferenceNational Housing Law ProjectNational Housing TrustNational Leased Housing AssociationNational Multi Housing CouncilNational NeighborWorks AssociationNational Trust Community Investment CorporationNDC Corporate Equity Fun, LPNebraska Housing Developers AssociationNeighborhood Service OrganizationNeighborWorks Blackstone River ValleyNeighborWorks CapitalNeighborWorks of Greater ManchesterNetwork for Oregon Affordable HousingNew Beginnings Housing LLCNew England Housing NetworkNew Generation Management IncNew Mexico Coalition to End HomelessnessNew Neighborhoods Inc.New York Housing ConferenceNew York State Assoc. for Affordable HousingNH Community Loan FundNixon Peabody LLPNon-Profit Housing Association of Northern CaliforniaNorstar Development USANorth Carolina Housing CoalitionNorth Shore Community Development CoalitionNorthern New England Housing Investment FundNorthwest Housing AlternativesNovogradac & Company LLPThe NRP GroupThe NuRock CompaniesOffice of Rural and Farmworker HousingOhio Capital Corporation for HousingOhio Housing CouncilOjibway Development LLCOlneyville Housing CorporationORION Real Estate Services Inc.ORO Development CorporationOti Kaga Inc.Paces FoundationThe Pacific CompaniesPathStonePartnership Property ManagementPDC CompaniesPenquis Housing Inc.Pennrose PropertiesPerennial Property ManagementPicerne Development Corp of FloridaPinellas County Housing AuthorityPinnacle Housing Group LLCPlymouth Housing GroupPodawiltz Development CorporationPressly Development Company Inc.Project for Pride in LivingProject Freedom Inc.Providence Community HousingProvidence Housing Development Corp.Prudential Affordable Mortgage CompanyR4 Capital LLC.Raymond James Tax Credit Funds Inc.RBC Capital Markets -- Tax Credit Equity GroupREACH Community Development Inc.Real Estate Equities Inc.Recap Real Estate AdvisorsRed Stone Equity PartnersRegan Development CorporationRelated CaliforniaRelated UrbanReliance Housing FoundationReligious Coalition for Community RenewalThe Renaissance CompaniesResources for Community DevelopmentThe Resurrection ProjectThe Richman Group of Florida Inc.Rochester's Cornerstone Group Ltd.Rocky Mountain Development CouncilRoots of Mankind Corp.ROSE Community Development CorporationRosedale CorporationRoundstone Development LLCRoyal AmericanRural Community Assistance CorporationRural Rental Housing Assoc. of Louisiana Inc.Rural Rental Housing Assoc. of Texas Inc.Rural Ulster Preservation CompanyS & A HomesSan Diego Housing FederationSan Fernando Valley Homeless CoalitionSand Companies Inc.SCI Associates LLCSECDE Ventures LLCSeldin CompanySenior ServicesSettlement Star Services LLCSelfhelp Community ServicesThe Shelter GroupSmart Growth AmericaSomerset PacificSouth Florida Community Development Corp.Southeastern Affordable Housing Management AssociationSouthern California Assoc. of Non-Profit HousingSouthern Tier Environments for LivingSouthport Financial Services Inc.Southwest Minnesota Housing PartnershipSpokane Housing VenturesSpokane Low Income Housing ConsortiumSRO Housing CorporationSt. Louis Equity Fund Inc.Star Title Agency LLCSteele Properties LLCStewards of Affordable Housing for the FutureStrategic Tax Credit Investments LLCSUMMECH CDCThe Summit GroupSummit Management Group Inc.Sun Country BuildersSupportive Housing Network of New YorkSVA Certified Public Accountants S.C.Tacolcy Economic Development Corp.TAG Associates Inc.Tapestry Development GroupTenderloin Neighborhood Development Corp.Texas Affiliation of Affordable Housing ProvidersThe TheoPRO GroupThomas Development Co.Thomas Safran & AssociatesT.M. Associates Inc.Tonalea ChapterTravois Inc.UAH Property Management Inc.United Developers Inc.Urban Housing Communities LLCUrban Housing Partners LLCUrban InitiativesUrban Residential PartnersValley National BankVermont Affordable Housing CoalitionVesta CorporationVestcor Development Corp Inc.Victory Housing Inc.Vintage Construction LLCVirginia Community Development CorporationVirginia One DevelopmentVitus GroupVolunteers of AmericaWakeland Housing and Development Corp.The Wallick CompaniesWasatch Advantage Group LLCThe Washington Low Income Housing AllianceWeaver Cooke ConstructionWeaver-Kirkland Housing LLCWendover Housing Partners Inc.West Harlem Group Assistance Inc.West Palm Beach Housing AuthorityWestern Community Housing Inc.William S. Robinson & Associates Inc.Winters Construction LLCWisconsin Council for Affordable and Rural HousingWisconsin Housing Preservation Corp.The Wishcamper Companies Inc.WNC & Associates Inc.Women's Institution for Housing & Economic DevelopmentWoodlawn Trustees Inc.Workforce Homestead Inc.Wyoming Housing NetworkYES Housing Inc.
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2013-9319
- Tax Analysts Electronic Citation2013 TNT 74-53