Qualified Community Development Entity definition

Qualified Community Development Entity or “CDE” shall mean any domestic corporation or partnership, for Federal tax purposes, certified as a CDE by the Fund pursuant to IRC § 45D(c).
Qualified Community Development Entity means any corporation or partnership (or a limited liability company designated as a corporation or partnership for federal income Tax purposes) organized under the laws of the United States of America or any state thereof that meets the requirements of Section 45(D)(c) of the Code.
Qualified Community Development Entity means the same as defined in 26 U.S.C. § 45D, as it existed on January 1, 2013, if the corporation, limited liability company, association, partnership, or other business entity has entered into, for the current year or any prior year, an allocation agreement with the Community Development Financial Institutions Fund of the United States Department of the Treasury with respect to credits authorized under 26 U.S.C. § 45D that includes Arkansas within the service area stated in the allocation agreement.

Examples of Qualified Community Development Entity in a sentence

  • Qualified Community Development Entity (CDE)Qualified Community Development Entity (CDE) DefinedUnder IRC §45D(c)(1), a CDE is any domestic corporation or partnership: 1.

  • Name of Qualified Community Development Entity (CDE): QUALIFIED LOW-INCOME COMMUNITY INVESTMENT (QLICI)2.

  • Another related organization is a Qualified Community Development Entity formed in anticipation of the New Markets Tax Credit application.


More Definitions of Qualified Community Development Entity

Qualified Community Development Entity. (CDE) means an entity that:
Qualified Community Development Entity has the meaning given that term in division (A)(5) of section 5725.33 of the Revised Code.
Qualified Community Development Entity means an entity that is certified by the Secretary of the United States Department of the Treasury as being a qualified community development entity under 26 U.S.C. sec. 45D, and that:
Qualified Community Development Entity means an entity that meets the definition of a qualified community development entity under 26 U.S.C. § 45D(c)(1).
Qualified Community Development Entity means any corporation or partnership (or a limited liability company designated as a corporation or partnership for federal income Tax purposes) organized under the laws of the United States of America or any state thereof that meets the requirements of Section 45(D)(c) of the Code. “Qualified Hedge Agreement” shall mean a Hedge Agreement with a financial institution reasonably acceptable to the ABL Credit Agreement Administrative Agent (as evidenced by the Credit Parties to the reasonable satisfaction of the Agent) and the Agent and which (a) is documented in a standard International Swap Dealer Association Agreement or a similar agreement, (b) provides for the method of calculating the reimbursable amount of the provider’s credit exposure in a reasonable and customary manner, (c) is entered into for hedging (rather than speculative) purposes, and (d) does not require that any collateral be provided as security for such agreement. “Real Property” shall mean the Property. “Real Property Lease” or “Real Property Lease Agreement” shall mean the Lease. “Register” shall have the meaning given to such term in Section 10.6 of the Participation Agreement. “Regulated Substances” shall mean, without limitation, any substance, material or waste, regardless of its form or nature, defined under Environmental Laws as a “hazardous substance,” “pollutant,” “pollution,” “contaminant,” “hazardous or toxic substance,” “extremely hazardous substance,” “toxic chemical,” “toxic substance,” “toxic waste,” “hazardous waste,” “special handling waste,” “industrial waste,” “residual waste,” “solid waste,” “municipal waste,” “mixed waste,” “infectious waste,” “chemotherapeutic waste,” “medical waste,” “pesticide” or “regulated substance” or any other substance, material or waste, regardless of its form or nature, which is regulated, controlled or governed by Environmental Laws due to its radioactive, ignitable, corrosive, reactive, explosive, toxic, carcinogenic or infectious properties or nature or any other material, substance or waste, regardless of its form or nature, which otherwise is regulated, controlled or governed by Environmental Laws, including petroleum and petroleum products (including crude oil and any fractions thereof), natural gas, synthetic gas and any mixtures thereof, asbestos, urea formaldehyde, polychlorinated biphenyls, mercury, radon and radioactive materials. “Regulation B” shall mean Regulation B of the Board of Governors of the Federal Reserve System (or ...
Qualified Community Development Entity means any domestic corporation or partnership if

Related to Qualified Community Development Entity

  • Community Development Director means the Director of City’s Department of Community Development or his or her designee.

  • Redevelopment entity means a municipality or an entity

  • Qualified company means a For- eign Issuer whose securities are quali- fied for investment on a tax-deferred basis by a Canadian Retirement Ac- count under Canadian law.

  • Michigan state housing development authority means the public body corporate and politic created by Section 21 of the State Housing Development Authority Act of 1966, 1966 PA 346, MCL 125.1421.

  • Qualified Census Tract means any Census tract which is designated by the Secretary of Housing and Urban Development as having 50 percent or more of the households at an income level which is less than 60 percent of the Area Gross Median Income in accordance with Section 42(d)(5) of the Code.

  • Urban Coordinating Council Empowerment Neighborhood means a neighborhood given priority access to State resources through the New Jersey Redevelopment Authority.

  • Member of the University Community means any person who is a volunteer including high school students, an enrolled student, faculty or staff member, University official, any other person employed by the University or campus visitors.

  • Non-transient non-community water system means a public water system that is not a community water system and that regularly serves at least 25 of the same persons over 6 months per year.

  • Existing development means development, other than that associated with agricultural or forest management activities, that meets one of the following criteria:

  • Development Authority means the New Jersey Schools

  • Community mental health program means all mental health

  • Management Entity means the community developmental disability program or private corporation that operates the regional crisis diversion program, including acting as the fiscal agent for regional crisis diversion funds and resources.

  • Commercial Development means any development on private land that is not heavy industrial or residential. The category includes, but is not limited to: hospitals, laboratories and other medical facilities, educational institutions, recreational facilities, plant nurseries, car wash facilities, mini-malls and other business complexes, shopping malls, hotels, office buildings, public warehouses and other light industrial complexes.

  • Environmental Management Framework or “EMF” means the Environmental Management Framework adopted in April 2009 by IDCOL (as hereinafter defined) detailing the measures proposed to address the adverse environmental and social impact of investments under the Project.

  • Residential Development means lands, buildings or structures developed or to be developed for residential use;

  • land development application means the application for a land development permit on a form provided by [local jurisdiction] along with the supporting documentation required in Section [Y]-10(a).

  • Home and community-based services or "HCBS" means Home and Community-Based Services as defined in OAR chapter 411, division 004.