Menu
Tax Notes logo

Housing Coalition Recommends Changes to Low-Income Housing Credit

APR. 9, 2013

Housing Coalition Recommends Changes to Low-Income Housing Credit

DATED APR. 9, 2013
DOCUMENT ATTRIBUTES
  • Institutional Authors
    A Call to Invest in Our Neighborhoods Campaign
    3D Development Group LLC
    42 Equity Partners LLC
    A Community of Friends
    Adams Construction
    Addison County Community Trust Inc.
    AEGON USA Realty Advisors LLC
    Affirmed Housing Group
    Affordable Community Environments
    Affordable Equity Partners
    Affordable Housing America Inc.
    Affordable Housing Associates
    Affordable Housing Association of Arkansas
    Affordable Housing Association of Indiana
    The Affordable Housing Group of North Carolina
    Affordable Housing Investors Council
    Affordable Housing Tax Credit Coalition
    AHEAD Inc.
    Alabama Council for Affordable Rural Housing
    Alliance for Housing Solutions
    American Covenant Senior Housing Foundation
    AmeriNational
    AMCAL Multi-Housing Inc.
    Arbor Housing Development
    Arbour Valley Development
    Arizona Housing Alliance
    Arlington Partnership for Affordable Housing
    Asian Americans for Equality
    Astar Capital Management
    Atlanta Neighborhood Development Partnership
    Auburn Housing Authority
    The Auburn Group
    Augusta Ventures LLC
    Avesta Housing
    Baker Tilly Virchow Krause LLP
    Banyan Residential
    Barbara Sokoloff Associates
    Beacon Development Group
    Bellwether Housing
    Benchmark Title Agency LLC
    Beneficial Communities
    Bethel Development
    Beyond Shelter Inc
    Bickerdike Redevelopment Corporation
    Biscayne Housing Group
    Blue Sky Communities LLC
    Blueprint Properties
    Bluff City Community Development Corporation
    Bocarsly Emden Cowan Esmail & Arndt LLP
    Boston Capital
    Boston Financial Investment Management
    Brinshore Development LLC
    Broad and Cassel
    Brock Ventures Inc
    Builders of Hope CDC
    Burbank Housing Development Corporation
    The Burgwyn Co. LLC
    Burns & Burns LC
    Cabrillo Economic Development Corporation
    California Coalition for Rural Housing
    California Council of Affordable Housing
    California Housing Consortium
    California Housing Partnership Corporation
    Cardinal Capital Management
    Carlisle Development Group
    Carolina Bank
    Carolinas Council of Affordable Housing
    Carrfour Supportive Housing
    CASA of Oregon
    CATCH Neighborhood Housing
    Catholic Charities Housing Services Diocese of Yakima
    Centennial Management
    Center City Housing Corp.
    Center for American Progress Action Fund
    Centerline Capital Group
    Central Vermont Community Land Trust
    Century Housing Corporation
    Certified Commercial Investment Member Association
    CHAI Baltimore
    Chesapeake Community Advisors Inc.
    Chicago Community Development Corporation
    Chicago Rehab Network
    Citizens' Housing and Planning Association
    City of Chicago
    City of Las Cruces
    Clark County Community Resources Management Division
    Clark Schaefer Hackett
    Cleveland Housing Network
    Clocktower Tax Credit Investments LLC
    Coalfield Development Corporation
    Coalition of Affordable Housing Providers
    Cohen-Esrey Real Estate Services LLC
    CohnReznick
    Columbus Housing Partnership
    Common Ground
    CommonBond Communities
    Community Action Cmte. of the Lehigh Valley
    Community Affordable Housing Equity Corp.
    The Community Builders Inc.
    Community Development Corp. of Long Island
    Community Development Trust
    Community Economic Dev. Assoc. of Michigan
    Community Economics Inc.
    Community Frameworks
    Community Housing Assistance Program Inc.
    Community Housing Initiatives Inc.
    Community Housing of Maine
    Community League of the Heights
    Community Realty Agency & Information Group
    Community Revitalization and Development Corp.
    Comprehensive Housing Assistance Inc.
    Conifer Realty LLC
    Connecticut Housing Coalition
    Cook Inlet Housing Authority
    Corporation for Supportive Housing
    Council for Affordable and Rural Housing
    Council of State Community Development Agencies
    Crossroads Urban Center LLC
    Curtis + Ginsberg Architects LLP
    Dauby, O'Connor & Zaleski
    Delaware Community Investment Corp.
    Delaware Valley Development Company
    Delray Beach Housing Authority
    Delmar Realty Advisors
    Desert Manna
    Developers Collaborative
    DHIC Inc.
    Disability Advocates of Kent County
    Diversified Equities Corporation
    Douglas Development
    D.W. Jones Inc.
    EAH Housing
    Eden Housing Inc.
    Edgemere Development
    Elizabeth Moreland Consulting Inc.
    Enterprise Community Partners
    Episcopal Community Services of San Francisco
    ERS Consulting Group LLC
    Ewing Planning Services
    Excel Development Group
    FAHE Capital Corporation
    Famicos Foundation
    Fecteau PLLC
    Federation of Appalachian Housing Enterprises Inc.
    First Financial Management Corporation
    Florida Alliance of CDCs
    Florida Council for Affordable and Rural Housing
    Fordham Bedford Housing Corporation
    Foundation Communities
    Freeport Housing Trust
    Frost, Cummings/Tidwell Group LLC
    Full Circle Communities Inc.
    Gar-Mar Associates
    The Gatehouse Group Inc.
    George Gekakis Inc.
    Georgia Affordable Housing Coalition
    Global Development Initiatives LLC
    Grand Junction Housing Authority
    Great Lakes Capital Fund
    Greater Minnesota Housing Fund
    Greater Rochester Housing Partnership
    Green Mills
    Guadalupe Community Development Corp.
    Habitat for Humanity International
    HANAC Inc.
    Hawaii Housing Finance LLC.
    The Hickman
    Highridge Costa Housing Partners LLC
    Hirsch Group LLC
    Holland & Knight
    Homes for America
    Homestead Affordable Housing Inc.
    HOPE of Kentucky LLC
    Horizon Development and Management
    House of Hope CDC
    HOUSING ACTION Coalition
    Housing Action NH
    Housing Advisory Group
    Housing Alliance of Pennsylvania
    The Housing Assistance Corporation
    Housing Assistance Council
    Housing Assoc. of Nonprofit Developers
    Housing Authority of Jackson County
    Housing Authority of Salt Lake City
    Housing California
    Housing Colorado
    Housing Corporation of Arlington
    Housing Dev. Consortium of Seattle-King County
    Housing Hawaii
    Housing Partnership Inc.
    Housing Partnership Network
    Housing Preservation Project
    Housing Resource Connection
    Housing Trust Group LLC
    Housing Trust of Rutland County Inc.
    Housing Trust of Santa Fe
    Housing Vermont
    Housing Visions
    Howell Linkous and Nettles LLC
    HTA Development LLC
    Ibero-American Development Corporation
    Illinois Housing Council
    Imagine Housing
    The Ingerman Group
    Inner City Christian Federation
    Innovation LLC
    The Institute for Human Services Inc.
    Institute for Responsible Housing Preservation
    Institute of Real Estate Management
    InterIm Community Development Association
    James A. Saad LLC
    JBH Ministries Inc.
    JPM Development LLC
    JL Gray Company
    Kansas City Equity Fund LLC
    Keller Development Inc.
    Kelly & Close Engineers
    Kevin P. Martin & Associates PC
    Kiss & Company Inc.
    Klein Hornig LLP
    La Fundacion del Perpetuo Socorr
    Laborers' Home Development Corp.
    Laconia Area Community Land Trust
    Lamoille Housing Partnership
    Landmark Companies Inc.
    Laurin Associates
    LeadingAge
    LDG Development LLC
    Lee and Co PC
    Leon N. Weiner & Associates Inc
    LIFE Senior Services
    LifeSTEPS
    Local Initiatives Support Corporation
    Locke Lord LLP
    Louisiana Association of Affordable Housing Providers
    Louisiana Community Reinvestment Coalition
    Low Income Investment Fund
    Low Income Housing Institute
    Lutheran Social Services of North Dakota
    Mahoney Ulbrich Christensen Russ PA
    MaGrann Associates
    Maine Affordable Housing Coalition
    Maine Workforce Housing LLC
    Management Specialists Co.
    Marian Development Group LLC
    Maryland Affordable Housing Coalition
    Maryland Asset Building & Cmty. Dev. Network
    Massachusetts Housing Investment Corp.
    MB Financial Bank
    MEND Inc.
    Mercer Alliance to End Homelessness
    Mercy Housing Inc.
    Merritt Community Capital Corporation
    MetroPlains LLC
    The Metropolitan Consortium of Community. Developers
    Michaels Development Company
    Michigan Disability Housing Work Group
    Michigan Housing Council
    MidPen Housing Corp.
    Midwest Housing Equity Group Inc.
    Minnesota Housing Partnership
    Mississippi Assoc. of Affordable Housing Providers
    Missoula Housing Authority
    Monarch Housing Associates
    Monroe Group Ltd.
    Montgomery Housing Partnership
    Morrow Companies
    Mortgage Bankers Association
    Mountain Plains Equity Corporation
    Mutual Housing Assoc. of Southwestern Connecticut
    National Affordable Housing Management Association
    National Alliance of Community. Economic Dev. Associations
    National Apartment Association
    National Association of Affordable Housing Lenders
    National Association of Local Housing Finance Agencies
    National Association for County Community Economic Dev.
    National Association of Home Builders
    National Association of Housing and Redevelopment Officials
    National Association of State and Local Equity Funds
    National Church Residences
    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 Fun, LP
    Nebraska Housing Developers Association
    Neighborhood Service Organization
    NeighborWorks Blackstone River Valley
    NeighborWorks Capital
    NeighborWorks of Greater Manchester
    Network for Oregon Affordable Housing
    New Beginnings Housing LLC
    New England Housing Network
    New Generation Management Inc
    New Mexico Coalition to End Homelessness
    New Neighborhoods Inc.
    New York Housing Conference
    New York State Assoc. for Affordable Housing
    NH Community Loan Fund
    Nixon Peabody LLP
    Non-Profit Housing Association of Northern California
    Norstar Development USA
    North Carolina Housing Coalition
    North Shore Community Development Coalition
    Northern New England Housing Investment Fund
    Northwest Housing Alternatives
    Novogradac & Company LLP
    The NRP Group
    The NuRock Companies
    Office of Rural and Farmworker Housing
    Ohio Capital Corporation for Housing
    Ohio Housing Council
    Ojibway Development LLC
    Olneyville Housing Corporation
    ORION Real Estate Services Inc.
    ORO Development Corporation
    Oti Kaga Inc.
    Paces Foundation
    The Pacific Companies
    PathStone
    Partnership Property Management
    PDC Companies
    Penquis Housing Inc.
    Pennrose Properties
    Perennial Property Management
    Picerne Development Corp of Florida
    Pinellas County Housing Authority
    Pinnacle Housing Group LLC
    Plymouth Housing Group
    Podawiltz Development Corporation
    Pressly Development Company Inc.
    Project for Pride in Living
    Project Freedom Inc.
    Providence Community Housing
    Providence Housing Development Corp.
    Prudential Affordable Mortgage Company
    R4 Capital LLC.
    Raymond James Tax Credit Funds Inc.
    RBC Capital Markets -- Tax Credit Equity Group
    REACH Community Development Inc.
    Real Estate Equities Inc.
    Recap Real Estate Advisors
    Red Stone Equity Partners
    Regan Development Corporation
    Related California
    Related Urban
    Reliance Housing Foundation
    Religious Coalition for Community Renewal
    The Renaissance Companies
    Resources for Community Development
    The Resurrection Project
    The Richman Group of Florida Inc.
    Rochester's Cornerstone Group Ltd.
    Rocky Mountain Development Council
    Roots of Mankind Corp.
    ROSE Community Development Corporation
    Rosedale Corporation
    Roundstone Development LLC
    Royal American
    Rural Community Assistance Corporation
    Rural Rental Housing Assoc. of Louisiana Inc.
    Rural Rental Housing Assoc. of Texas Inc.
    Rural Ulster Preservation Company
    S & A Homes
    San Diego Housing Federation
    San Fernando Valley Homeless Coalition
    Sand Companies Inc.
    SCI Associates LLC
    SECDE Ventures LLC
    Seldin Company
    Senior Services
    Settlement Star Services LLC
    Selfhelp Community Services
    The Shelter Group
    Smart Growth America
    Somerset Pacific
    South Florida Community Development Corp.
    Southeastern Affordable Housing Management Association
    Southern California Assoc. of Non-Profit Housing
    Southern Tier Environments for Living
    Southport Financial Services Inc.
    Southwest Minnesota Housing Partnership
    Spokane Housing Ventures
    Spokane Low Income Housing Consortium
    SRO Housing Corporation
    St. Louis Equity Fund Inc.
    Star Title Agency LLC
    Steele Properties LLC
    Stewards of Affordable Housing for the Future
    Strategic Tax Credit Investments LLC
    SUMMECH CDC
    The Summit Group
    Summit Management Group Inc.
    Sun Country Builders
    Supportive Housing Network of New York
    SVA Certified Public Accountants S.C.
    Tacolcy Economic Development Corp.
    TAG Associates Inc.
    Tapestry Development Group
    Tenderloin Neighborhood Development Corp.
    Texas Affiliation of Affordable Housing Providers
    The TheoPRO Group
    Thomas Development Co.
    Thomas Safran & Associates
    T.M. Associates Inc.
    Tonalea Chapter
    Travois Inc.
    UAH Property Management Inc.
    United Developers Inc.
    Urban Housing Communities LLC
    Urban Housing Partners LLC
    Urban Initiatives
    Urban Residential Partners
    Valley National Bank
    Vermont Affordable Housing Coalition
    Vesta Corporation
    Vestcor Development Corp Inc.
    Victory Housing Inc.
    Vintage Construction LLC
    Virginia Community Development Corporation
    Virginia One Development
    Vitus Group
    Volunteers of America
    Wakeland Housing and Development Corp.
    The Wallick Companies
    Wasatch Advantage Group LLC
    The Washington Low Income Housing Alliance
    Weaver Cooke Construction
    Weaver-Kirkland Housing LLC
    Wendover Housing Partners Inc.
    West Harlem Group Assistance Inc.
    West Palm Beach Housing Authority
    Western Community Housing Inc.
    William S. Robinson & Associates Inc.
    Winters Construction LLC
    Wisconsin Council for Affordable and Rural Housing
    Wisconsin Housing Preservation Corp.
    The Wishcamper Companies Inc.
    WNC & Associates Inc.
    Women's Institution for Housing & Economic Development
    Woodlawn Trustees Inc.
    Workforce Homestead Inc.
    Wyoming Housing Network
    YES Housing Inc.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2013-9319
  • Tax Analysts Electronic Citation
    2013 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.
Signatories:

 

 

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)
DOCUMENT ATTRIBUTES
  • Institutional Authors
    A Call to Invest in Our Neighborhoods Campaign
    3D Development Group LLC
    42 Equity Partners LLC
    A Community of Friends
    Adams Construction
    Addison County Community Trust Inc.
    AEGON USA Realty Advisors LLC
    Affirmed Housing Group
    Affordable Community Environments
    Affordable Equity Partners
    Affordable Housing America Inc.
    Affordable Housing Associates
    Affordable Housing Association of Arkansas
    Affordable Housing Association of Indiana
    The Affordable Housing Group of North Carolina
    Affordable Housing Investors Council
    Affordable Housing Tax Credit Coalition
    AHEAD Inc.
    Alabama Council for Affordable Rural Housing
    Alliance for Housing Solutions
    American Covenant Senior Housing Foundation
    AmeriNational
    AMCAL Multi-Housing Inc.
    Arbor Housing Development
    Arbour Valley Development
    Arizona Housing Alliance
    Arlington Partnership for Affordable Housing
    Asian Americans for Equality
    Astar Capital Management
    Atlanta Neighborhood Development Partnership
    Auburn Housing Authority
    The Auburn Group
    Augusta Ventures LLC
    Avesta Housing
    Baker Tilly Virchow Krause LLP
    Banyan Residential
    Barbara Sokoloff Associates
    Beacon Development Group
    Bellwether Housing
    Benchmark Title Agency LLC
    Beneficial Communities
    Bethel Development
    Beyond Shelter Inc
    Bickerdike Redevelopment Corporation
    Biscayne Housing Group
    Blue Sky Communities LLC
    Blueprint Properties
    Bluff City Community Development Corporation
    Bocarsly Emden Cowan Esmail & Arndt LLP
    Boston Capital
    Boston Financial Investment Management
    Brinshore Development LLC
    Broad and Cassel
    Brock Ventures Inc
    Builders of Hope CDC
    Burbank Housing Development Corporation
    The Burgwyn Co. LLC
    Burns & Burns LC
    Cabrillo Economic Development Corporation
    California Coalition for Rural Housing
    California Council of Affordable Housing
    California Housing Consortium
    California Housing Partnership Corporation
    Cardinal Capital Management
    Carlisle Development Group
    Carolina Bank
    Carolinas Council of Affordable Housing
    Carrfour Supportive Housing
    CASA of Oregon
    CATCH Neighborhood Housing
    Catholic Charities Housing Services Diocese of Yakima
    Centennial Management
    Center City Housing Corp.
    Center for American Progress Action Fund
    Centerline Capital Group
    Central Vermont Community Land Trust
    Century Housing Corporation
    Certified Commercial Investment Member Association
    CHAI Baltimore
    Chesapeake Community Advisors Inc.
    Chicago Community Development Corporation
    Chicago Rehab Network
    Citizens' Housing and Planning Association
    City of Chicago
    City of Las Cruces
    Clark County Community Resources Management Division
    Clark Schaefer Hackett
    Cleveland Housing Network
    Clocktower Tax Credit Investments LLC
    Coalfield Development Corporation
    Coalition of Affordable Housing Providers
    Cohen-Esrey Real Estate Services LLC
    CohnReznick
    Columbus Housing Partnership
    Common Ground
    CommonBond Communities
    Community Action Cmte. of the Lehigh Valley
    Community Affordable Housing Equity Corp.
    The Community Builders Inc.
    Community Development Corp. of Long Island
    Community Development Trust
    Community Economic Dev. Assoc. of Michigan
    Community Economics Inc.
    Community Frameworks
    Community Housing Assistance Program Inc.
    Community Housing Initiatives Inc.
    Community Housing of Maine
    Community League of the Heights
    Community Realty Agency & Information Group
    Community Revitalization and Development Corp.
    Comprehensive Housing Assistance Inc.
    Conifer Realty LLC
    Connecticut Housing Coalition
    Cook Inlet Housing Authority
    Corporation for Supportive Housing
    Council for Affordable and Rural Housing
    Council of State Community Development Agencies
    Crossroads Urban Center LLC
    Curtis + Ginsberg Architects LLP
    Dauby, O'Connor & Zaleski
    Delaware Community Investment Corp.
    Delaware Valley Development Company
    Delray Beach Housing Authority
    Delmar Realty Advisors
    Desert Manna
    Developers Collaborative
    DHIC Inc.
    Disability Advocates of Kent County
    Diversified Equities Corporation
    Douglas Development
    D.W. Jones Inc.
    EAH Housing
    Eden Housing Inc.
    Edgemere Development
    Elizabeth Moreland Consulting Inc.
    Enterprise Community Partners
    Episcopal Community Services of San Francisco
    ERS Consulting Group LLC
    Ewing Planning Services
    Excel Development Group
    FAHE Capital Corporation
    Famicos Foundation
    Fecteau PLLC
    Federation of Appalachian Housing Enterprises Inc.
    First Financial Management Corporation
    Florida Alliance of CDCs
    Florida Council for Affordable and Rural Housing
    Fordham Bedford Housing Corporation
    Foundation Communities
    Freeport Housing Trust
    Frost, Cummings/Tidwell Group LLC
    Full Circle Communities Inc.
    Gar-Mar Associates
    The Gatehouse Group Inc.
    George Gekakis Inc.
    Georgia Affordable Housing Coalition
    Global Development Initiatives LLC
    Grand Junction Housing Authority
    Great Lakes Capital Fund
    Greater Minnesota Housing Fund
    Greater Rochester Housing Partnership
    Green Mills
    Guadalupe Community Development Corp.
    Habitat for Humanity International
    HANAC Inc.
    Hawaii Housing Finance LLC.
    The Hickman
    Highridge Costa Housing Partners LLC
    Hirsch Group LLC
    Holland & Knight
    Homes for America
    Homestead Affordable Housing Inc.
    HOPE of Kentucky LLC
    Horizon Development and Management
    House of Hope CDC
    HOUSING ACTION Coalition
    Housing Action NH
    Housing Advisory Group
    Housing Alliance of Pennsylvania
    The Housing Assistance Corporation
    Housing Assistance Council
    Housing Assoc. of Nonprofit Developers
    Housing Authority of Jackson County
    Housing Authority of Salt Lake City
    Housing California
    Housing Colorado
    Housing Corporation of Arlington
    Housing Dev. Consortium of Seattle-King County
    Housing Hawaii
    Housing Partnership Inc.
    Housing Partnership Network
    Housing Preservation Project
    Housing Resource Connection
    Housing Trust Group LLC
    Housing Trust of Rutland County Inc.
    Housing Trust of Santa Fe
    Housing Vermont
    Housing Visions
    Howell Linkous and Nettles LLC
    HTA Development LLC
    Ibero-American Development Corporation
    Illinois Housing Council
    Imagine Housing
    The Ingerman Group
    Inner City Christian Federation
    Innovation LLC
    The Institute for Human Services Inc.
    Institute for Responsible Housing Preservation
    Institute of Real Estate Management
    InterIm Community Development Association
    James A. Saad LLC
    JBH Ministries Inc.
    JPM Development LLC
    JL Gray Company
    Kansas City Equity Fund LLC
    Keller Development Inc.
    Kelly & Close Engineers
    Kevin P. Martin & Associates PC
    Kiss & Company Inc.
    Klein Hornig LLP
    La Fundacion del Perpetuo Socorr
    Laborers' Home Development Corp.
    Laconia Area Community Land Trust
    Lamoille Housing Partnership
    Landmark Companies Inc.
    Laurin Associates
    LeadingAge
    LDG Development LLC
    Lee and Co PC
    Leon N. Weiner & Associates Inc
    LIFE Senior Services
    LifeSTEPS
    Local Initiatives Support Corporation
    Locke Lord LLP
    Louisiana Association of Affordable Housing Providers
    Louisiana Community Reinvestment Coalition
    Low Income Investment Fund
    Low Income Housing Institute
    Lutheran Social Services of North Dakota
    Mahoney Ulbrich Christensen Russ PA
    MaGrann Associates
    Maine Affordable Housing Coalition
    Maine Workforce Housing LLC
    Management Specialists Co.
    Marian Development Group LLC
    Maryland Affordable Housing Coalition
    Maryland Asset Building & Cmty. Dev. Network
    Massachusetts Housing Investment Corp.
    MB Financial Bank
    MEND Inc.
    Mercer Alliance to End Homelessness
    Mercy Housing Inc.
    Merritt Community Capital Corporation
    MetroPlains LLC
    The Metropolitan Consortium of Community. Developers
    Michaels Development Company
    Michigan Disability Housing Work Group
    Michigan Housing Council
    MidPen Housing Corp.
    Midwest Housing Equity Group Inc.
    Minnesota Housing Partnership
    Mississippi Assoc. of Affordable Housing Providers
    Missoula Housing Authority
    Monarch Housing Associates
    Monroe Group Ltd.
    Montgomery Housing Partnership
    Morrow Companies
    Mortgage Bankers Association
    Mountain Plains Equity Corporation
    Mutual Housing Assoc. of Southwestern Connecticut
    National Affordable Housing Management Association
    National Alliance of Community. Economic Dev. Associations
    National Apartment Association
    National Association of Affordable Housing Lenders
    National Association of Local Housing Finance Agencies
    National Association for County Community Economic Dev.
    National Association of Home Builders
    National Association of Housing and Redevelopment Officials
    National Association of State and Local Equity Funds
    National Church Residences
    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 Fun, LP
    Nebraska Housing Developers Association
    Neighborhood Service Organization
    NeighborWorks Blackstone River Valley
    NeighborWorks Capital
    NeighborWorks of Greater Manchester
    Network for Oregon Affordable Housing
    New Beginnings Housing LLC
    New England Housing Network
    New Generation Management Inc
    New Mexico Coalition to End Homelessness
    New Neighborhoods Inc.
    New York Housing Conference
    New York State Assoc. for Affordable Housing
    NH Community Loan Fund
    Nixon Peabody LLP
    Non-Profit Housing Association of Northern California
    Norstar Development USA
    North Carolina Housing Coalition
    North Shore Community Development Coalition
    Northern New England Housing Investment Fund
    Northwest Housing Alternatives
    Novogradac & Company LLP
    The NRP Group
    The NuRock Companies
    Office of Rural and Farmworker Housing
    Ohio Capital Corporation for Housing
    Ohio Housing Council
    Ojibway Development LLC
    Olneyville Housing Corporation
    ORION Real Estate Services Inc.
    ORO Development Corporation
    Oti Kaga Inc.
    Paces Foundation
    The Pacific Companies
    PathStone
    Partnership Property Management
    PDC Companies
    Penquis Housing Inc.
    Pennrose Properties
    Perennial Property Management
    Picerne Development Corp of Florida
    Pinellas County Housing Authority
    Pinnacle Housing Group LLC
    Plymouth Housing Group
    Podawiltz Development Corporation
    Pressly Development Company Inc.
    Project for Pride in Living
    Project Freedom Inc.
    Providence Community Housing
    Providence Housing Development Corp.
    Prudential Affordable Mortgage Company
    R4 Capital LLC.
    Raymond James Tax Credit Funds Inc.
    RBC Capital Markets -- Tax Credit Equity Group
    REACH Community Development Inc.
    Real Estate Equities Inc.
    Recap Real Estate Advisors
    Red Stone Equity Partners
    Regan Development Corporation
    Related California
    Related Urban
    Reliance Housing Foundation
    Religious Coalition for Community Renewal
    The Renaissance Companies
    Resources for Community Development
    The Resurrection Project
    The Richman Group of Florida Inc.
    Rochester's Cornerstone Group Ltd.
    Rocky Mountain Development Council
    Roots of Mankind Corp.
    ROSE Community Development Corporation
    Rosedale Corporation
    Roundstone Development LLC
    Royal American
    Rural Community Assistance Corporation
    Rural Rental Housing Assoc. of Louisiana Inc.
    Rural Rental Housing Assoc. of Texas Inc.
    Rural Ulster Preservation Company
    S & A Homes
    San Diego Housing Federation
    San Fernando Valley Homeless Coalition
    Sand Companies Inc.
    SCI Associates LLC
    SECDE Ventures LLC
    Seldin Company
    Senior Services
    Settlement Star Services LLC
    Selfhelp Community Services
    The Shelter Group
    Smart Growth America
    Somerset Pacific
    South Florida Community Development Corp.
    Southeastern Affordable Housing Management Association
    Southern California Assoc. of Non-Profit Housing
    Southern Tier Environments for Living
    Southport Financial Services Inc.
    Southwest Minnesota Housing Partnership
    Spokane Housing Ventures
    Spokane Low Income Housing Consortium
    SRO Housing Corporation
    St. Louis Equity Fund Inc.
    Star Title Agency LLC
    Steele Properties LLC
    Stewards of Affordable Housing for the Future
    Strategic Tax Credit Investments LLC
    SUMMECH CDC
    The Summit Group
    Summit Management Group Inc.
    Sun Country Builders
    Supportive Housing Network of New York
    SVA Certified Public Accountants S.C.
    Tacolcy Economic Development Corp.
    TAG Associates Inc.
    Tapestry Development Group
    Tenderloin Neighborhood Development Corp.
    Texas Affiliation of Affordable Housing Providers
    The TheoPRO Group
    Thomas Development Co.
    Thomas Safran & Associates
    T.M. Associates Inc.
    Tonalea Chapter
    Travois Inc.
    UAH Property Management Inc.
    United Developers Inc.
    Urban Housing Communities LLC
    Urban Housing Partners LLC
    Urban Initiatives
    Urban Residential Partners
    Valley National Bank
    Vermont Affordable Housing Coalition
    Vesta Corporation
    Vestcor Development Corp Inc.
    Victory Housing Inc.
    Vintage Construction LLC
    Virginia Community Development Corporation
    Virginia One Development
    Vitus Group
    Volunteers of America
    Wakeland Housing and Development Corp.
    The Wallick Companies
    Wasatch Advantage Group LLC
    The Washington Low Income Housing Alliance
    Weaver Cooke Construction
    Weaver-Kirkland Housing LLC
    Wendover Housing Partners Inc.
    West Harlem Group Assistance Inc.
    West Palm Beach Housing Authority
    Western Community Housing Inc.
    William S. Robinson & Associates Inc.
    Winters Construction LLC
    Wisconsin Council for Affordable and Rural Housing
    Wisconsin Housing Preservation Corp.
    The Wishcamper Companies Inc.
    WNC & Associates Inc.
    Women's Institution for Housing & Economic Development
    Woodlawn Trustees Inc.
    Workforce Homestead Inc.
    Wyoming Housing Network
    YES Housing Inc.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2013-9319
  • Tax Analysts Electronic Citation
    2013 TNT 74-53
Copy RID