1.

Record Nr.

UNINA9910807017803321

Autore

Santalucia Teresa M.

Titolo

Beginner's Guide to Nonprofit and Affordable Housing Partnerships / / Teresa M. Santalucia

Pubbl/distr/stampa

Chicago, Illinois : , : American Bar Association, , [2022]

©2022

ISBN

1-63905-071-X

Descrizione fisica

1 online resource (80 pages)

Disciplina

344.73063635

Soggetti

Housing - Law and legislation - United States

Housing - Finance - Law and legislation - United States

Nonprofit organizations - Law and legislation - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Intro -- Title Page -- Copyright Page -- Contents -- Acknowledgments -- Introduction -- Chapter 1: Nonprofit Organization and Operation -- A. Initial Formation -- B. Ongoing Filings -- C. Organizing Documents -- D. Leadership -- E. Operational Controls -- Chapter 2: NPO Role -- A. Assessing Community Need -- B. NPO Roles -- Chapter 3: IRS Guidance for NPOs Developing Mixed-Income Housing -- A. Revenue Procedure 96-32 -- B. Choi Memo -- Chapter 4: NPO-Utilized Funding -- A. Community Development Block Grants -- B. Community-Based Development Organization -- C. HOME Program -- D. HOME Program-Community Housing Development Organization -- E. The Section 202 Supportive Housing for the Elderly Program -- F. Section 811 -- G. Tax-Exempt Bonds -- H. The Low-Income Housing Tax Credit -- Chapter 5: Joint Ventures -- A. NPO Two-Prong Test -- B. IRS Joint Venture Guidance -- C. IRS Reporting Requirements -- D. Joint Venture Review -- E. Conclusion -- Exhibit A: Nonprofit Corporation State Laws -- Exhibit B: IRS Sample Conflict of Interest Policy -- Exhibit C: Summary of Common NPO Policies -- Index.