The Council for Affordable and Rural Housing (CARH) is a national non-profit trade organization. Since 1980, CARH has served as the nation’s premier association for participants in the affordable rural housing profession, including: Builders, Owners, Developers, Managers, Non-profits, Housing Authorities, Syndicators, Accountants, Architects, Attorneys, Bankers, and companies that supply goods and services to the industry.

Take 10 minutes to watch the CARH Scholarship Video and be inspired to donate to the CARH Scholarship Fund.

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The IRS publishes monthly credit percentages that apply to low-income housing tax credit buildings placed in service that month. There are two rates: the 70% present value credit (PVC) and the 30% present value credit. The maximum 70% rate is available for low-income new construction and substantial rehabilitation expendiretures that are not federally subsidized. The maximum 30% rate applies to acquisition expenditures and to federally subsidized low-income new construction or substantial rehabilitation expenditures.