Illinois Administrative Code
Title 47 - HOUSING AND COMMUNITY DEVELOPMENT
Part 355 - ILLINOIS AFFORDABLE HOUSING TAX CREDIT PROGRAM
Subpart C - DONATIONS
Section 355.303 - Minimum Donation Amount
Universal Citation: 47 IL Admin Code ยง 355.303
Current through Register Vol. 48, No. 12, March 22, 2024
Except in the case of the transfer of a portion of a Certificate as set forth in Section 355.309 of this Part, the minimum amount of a Donation shall be $10,000. Individual Donations in an aggregated Donation, including Donations for which the Affordable Housing Tax Credits are transferred as permitted under Section 355.309 of this Part, may be less than $10,000; however, the aggregated Donation must be at least $10,000.
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