Our Services
Market Feasibility
Tax Credit/LIHTC
Student Housing
Real Estate Consulting
HUD mortgage insurance information

Building Permits
Other Housing Data
Where We've Been

Tax Credit
Main Page
Max Rents/Incomes
Fair Market Rents
QCT Database
Diff. Dev Areas

Newsletter Archive
Special Reports

Contact Us

Follow the Money: How the LIHTC Program Works

As the above chart illustrates, the Tax Credits are issued by the IRS to the state housing agencies.  The state housing agencies screen housing project proposal submissions and award the Tax Credits to the developer of the project.  In return for additional equity financing, the Tax Credits pass to the syndicator, who gets this equity financing from investors, to whom the syndicator passes the Tax Credits.

The above chart has been recreated from a chart used by the GAO in testimony before Congress (GAO/T-GGD/RCED-97-149).  

The above chart in PDF format to print out or download (1.0 MB)

Back to Tax Credit Page


Quick Navigation:

Search | Tax Credit | Free Newsletters | Methodology
Our Services | Staff | Been There | Home | Employment



All information on this web site ©Danter & Associates, LLC
Danter & Associates, LLC, 2760 Airport Drive, Suite 135 Columbus, OH 43219
(614) 221-9096