Transcription of LIHTC Program Compliance Manual - Oregon
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LIHTC Program Compliance Manual - Oregon
2016 North Mall Office Building, 725 Summer St NE, Suite B, OR 97301-1266 (503) 986-2000, FAX (503) 986-2020, TTY (503) 986-2100 LIHTC Program Compliance Manual Table of Contents Chapter 1 - Introduction .. 1 LIHTC Program Background .. 1 Three Periods of Compliance .. 1 Various Tax Credit Period Regulations .. 2 Purpose of this Compliance Manual .. 4 OHCS Asset Management and Compliance .. 4 Chapter 2 - 5 OHCS Responsibilities .. 5 Issuance of IRS Form 8609 (Low-Income housing Certification) .. 5 Compliance Monitoring .. 5 8823 Form Filing .. 6 OHCS Record Retention .. 6 Conduct Training & Provide Technical Guidance .. 6 Other OHCS duties include (list is not all inclusive): .. 6 The following schedule outlines time frames for certain monitoring events: .. 6 Preparing for OHCS Inspection/Review .. 7 Electronic File Audit procedures .. 8 Statewide & Federal Streamlining .. 8 Property Owner Responsibilities .. 8 Program information needed to maintain Compliance .
guidelines and procedures for the acceptance, scoring, and competitive ranking of applications received for funding LIHTC developments, and for the administration and monitoring of the LIHTC Program. As with each State, the OHCS QAP and specific program regulations or preferences are developed to be relevant to Oregon’s housing needs and
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