Background Information About LIHTC

1. The Qualified Allocation Plan (QAP): A Potential Tool in the Affordable Housing Preservation Toolbox, National Low Income Housing Coalition, www.nlihc.org/doc/2007qapmanual.pdf.

2. A good and easy to read summary is available from the Technical Assistance Collaborative (TAC). It is a special edition of the publication, Opening Doors, Issue 26, April 2005, "Using the Low Income Housing Tax Credit Program to Create Affordable Housing for People with Disabilities." Go to http://www.tacinc.org/Pubs/ODpubs.htm.

3. HUD's HOME Program web page has a good, basic tutorial at http://www.hud.gov/offices/cpd/affordablehousing/training/web/lihtc/.

4. The Housing Assistance Council (HAC) has three resources:

A guidebook called Utilizing the Low Income Housing Tax Credit for Rural Rental Projects. Chapter III, "Tax Credit Basics," is a good overview at www.ruralhome.org/pubs/guides/lihtc/toc.htm.
The Winter 2003-2004 edition of Rural Voices is devoted to "Tax Credits and Rural Housing" at www.ruralhome.org/manager/uploads/VoicesWinter0304.pdf.
A short one page overview is available at www.ruralhome.org/infoSheets.php?id=177.

5. The Enterprise Foundation has two resources:

Tax Credits 101, a tutorial at www.enterprisecommunity.com/industryTaxCredit/TaxCredits.html
A shorter, "Guide to the LIHTC" at www.enterprisecommunity.com/industryTaxCredit/guidetoLIHTC.html.

6. A good two-page overview is available from Joe Guggenheim's web page, www.housingtaxcredits.net/housing_tax_credits_description.html

7. Subscribers to Housing Development Reporter can get a good overview from Chapter 26 of its Reference File.

National Low Income Housing Coalition (NLIHC)
727 15th Street NW, 6th Floor
Washington, D.C. 20005
202/662-1530 | Fax 202/393-1973
contact | site map | terms of use | privacy statement
©2006 National Low Income Housing Coalition.