Beginner's Guide to Nonprofit and Affordable Housing Partnerships

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Bibliographic Details
Online Access: Full text (MCPHS users only)
Main Author: Santalucia, Teresa M.
Format: Electronic eBook
Language:English
Published: La Vergne : American Bar Association, 2022
Subjects:
Local Note:ProQuest Ebook Central
Table of Contents:
  • 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