Appendix N: 9% Exhibit & Scoring Checklist

Table of Contents

IFA-required forms are available on the Exhibits Tab of the Federal Housing Tax Credit (“LIHTC”) Application and must not be modified. Projects requesting STATE HOME or National Housing Trust Funds should review the HOME and National Housing Trust Fund Exhibit Checklists & Appendices on the website.  2026-2027 Housing Tax Credit Round  

Applicants shall upload exhibits on the Exhibits Tab; however, some scoring exhibits are uploaded to the Qualified Development Team Tab. The Scoring Tab will include instructions.

A. NONPROFIT SET-ASIDE EXHIBITS

  1. Exhibit 1SA - Internal Revenue Service (“IRS”) Letter

Provide a copy of the IRS issued letter stating the nonprofit organization is a qualified nonprofit under Section 501(c)(3) or Section 501(c)(4).

  1. Exhibit 2SA - Attorney’s Opinion on Nonprofit’s Qualifications

IFA Required Form

  • Provide an attorney’s opinion stating the proposed nonprofit organization is legally organized and eligible to materially participate as a qualified nonprofit for the proposed Project.
  • Must be signed by the attorney and not by the firm.
  • Template must not be modified; however, the attorney may attach a clarification nor explanation to the Exhibit 2SA.

  1. Exhibit 3SA - Nonprofit File-Stamped Articles of Incorporation

  • Provide the file stamped articles of incorporation from the State in which incorporated. The articles of incorporation must:
  • Include the fostering of low-income housing as one of its purposes as required in Internal Revenue Code 42(h)(5).
  • Demonstrate the satisfaction of the two-year requirement of the fostering of low income housing and affordable LIHTC units placed in service as set forth in the QAP.

  1. Exhibit 4SA - Nonprofit Resume

Provide resume for the nonprofit that demonstrates the nonprofit’s capacity to materially participate in the development and operation of the Project throughout the Compliance Period.

  1. Exhibit 5SA - IRS Website Nonprofit Print Out

B. PERMANENT SUPPORTIVE HOUSING QUALIFIED SERVICE PROVIDER APPROVAL REQUEST EXHIBITS

  1. Exhibit 1HSA – Qualified Service Provider Capacity Form and Complete Copy of the Qualified Service Provider’s Most Recent Independent Audit (within the past 2 fiscal years).

IFA Required Form

  • Upload a completed Exhibit 1HSA between February 15, 2027, and February 26, 2027, no later than 4:30 p.m. Central Time.

  1. Exhibit 2HSA – Continuum of Care Review Form

    IFA Required Form

  • Upload the completed Exhibit 2HSA prior to Application submission due date.

C. REMAINING APPLICATION EXHIBITS

  1. Exhibit 1T – Application Certification and Acknowledgements

IFA Required Form

  • Required for all Projects.
  • Generate Exhibit 1T on the Exhibits Tab by selecting IFA Form Required after all team members have been entered on the Qualified Development Team Tab. The Application pre-fills the entity names entered on the Qualified Development Team Tab into Exhibit 1T. 
  • Must include original signatures or must provide valid digital signature with date and time signed.
  • Titles and signors must match the organizational documents and the application.

  1. Exhibit 1Ta – Due Diligence Certification and Release

    IFA Required Form

  • Required for all Projects.
  • Follow the instructions on the IFA Required Form, Exhibit 1Ta and upload the completed form on the Exhibits Tab.

  1. Exhibit 1Tb – Developer or General Partner/Managing Member/Manager of the Ownership Entity Documentation of IRS Qualified Nonprofit Status 

  • Required if applicable.
  • Provide a copy of the IRS letter stating the Nonprofit is a qualified Nonprofit entity under 501(c)(3) or 501(c)(4) and a current print-out from the IRS website confirming the current status of the Nonprofit Developer or GP/MM of the Ownership Entity listed in the Application.
  • Tax Exempt Organization Search | Internal Revenue Service

  1. Exhibit 2T – Current Real Estate Tax Assessment Documentation

  • Required for all Projects.
  • Provide a current print-out from the county assessor for the real estate on which the Project is or will be located that shows the current owner of the real estate.

  1. Exhibit 3Ta – Ownership Entity IRS F.E.I.N. letter

  • Required for all Projects.
  • Upload a copy of the IRS F.E.I.N letter for the Project’s Ownership Entity.

  1. Ownership Entity is a Limited Partnership (LP), Limited Liability Partnership (LLP) or a Limited Liability Limited Partnership (LLLP), the following are required:

a) Exhibit 3Tb –File stamped certificate of limited partnership

  • If the limited partnership was formed under the laws of a state other than Iowa, a filed stamped foreign registration statement from the Iowa Secretary of State is required.

b) Exhibit 3Tc - Ownership Entity’s Current Executed Limited Partnership Agreement

  • Must match the Ownership Entity Components on the Ownership Entity Tab in the application.

  1. Ownership Entity is a Limited Company (LC) or Limited Liability Company (LLC)

a) Exhibit 3Td – Ownership Entity’s Current Executed Operating Agreement

  • Must match the Ownership Entity Components on the Ownership Entity Tab in the application and the organizational chart.

b) Exhibit 3Te – Ownership Entity’s File-Stamped Articles of Organization

  • If organized in a state other than Iowa, provide file-stamped articles of organization from the state organized in and then a Certificate Foreign Registration from the Iowa Secretary of State must also be provided.

  1. Exhibit 3Tf – Organizational Chart for the Ownership Entity

  • Required for all Projects.
  • Do not list tax identification or social security numbers in the organizational chart.
  • Must match the Ownership Entity and Qualified Development Team Tabs.

  1. Each General Partner (GP) formed as an LP, LLP, or LLLP must provide:

a) Exhibit 4Ta – Each General Partner’s File-Stamped Certificate of Limited Partnership

  • If the Ownership Entity’s General Partner was not formed under the laws of the state of Iowa, a Certificate of Foreign Registration form the Iowa Secretary of State must also be provided.
  • Required for all GP’s listed in the organizational structure and on the Qualified Development Team Tab.

b) Exhibit 4Tb – Current Limited Partnership Agreement (LPA) for Each General Partner Listed in the Application and Organizational Chart

  • The Qualified Development Team Tab and organizational chart must match the LPA for each GP.

  1. Each Managing Member, Member or Manager formed as an LC or LLC must provide:

a) Exhibit 4Tc – File-Stamped Articles of Organization for each Member, Manager or Managing Member.

  • If the entity was organized under the laws of a state other than Iowa, a Certificate of Foreign Registration from the Iowa Secretary of State must also be provided.

b) Exhibit 4Td – Current Executed Operating Agreement for Each Member, Manager, or Managing Member

  • The Qualified Development Team Tab and organizational chart must match the operating agreement for each entity.

  1. Each corporation, that is a GP or MM or Member or Manager or 100% Shareholder, must provide:

a) Exhibit 4Te – Corporation’s File-Stamped Articles of Incorporation

  • If the corporation was formed outside of the state of Iowa, a Certificate of Authority must be provided from the Iowa Secretary of State as well.

b) Exhibit 4Tf – By-laws

c) Exhibit 4Tg – Board Resolution Approving Actions of the Corporation 

  • Signed Board Resolution approving the actions of the corporation concerning the proposed Project, including minutes of election of officers and minutes for authorization of individual(s) to sign, along with title.
  • A copy of all listing of all Board members and Board officers.

  1. Exhibit 5T – Construction and Permanent Financing Letter of Intent

  • Required of all Projects.
  • Provide letter of intent on lending institution’s letterhead that includes loan amount, interest rate, term, amortization period (min. of 30 years required for first mortgage debt), fees, pre-payment penalties, anticipated security interest in the Property and lien position.
  • Must be valid through six months after the Application submission due date.

  1. Exhibit 6T – Letters of Intent from Other Funding Sources

  • Required for all Projects.
  • Provide letters for all other funding sources that include existing debt to be assumed, that state the value of the funding, the purpose of the funds may be used for, and any time limitations.
  • Must be valid through six months after the Application submission due date.

  1. Exhibit 6Ta – Federal and State Historic Tax Credit Documentation

  • Required if State and Federal Historic Tax Credits are/will be a funding source for the Project.
  • An approved Part 1 for both Federal and State Historic Tax Credits from the State Historic Preservation Office (SHPO) must be provided. If the property is a single building listed on the National Register of Historic Places and it is already a “certified historic structure” and a Part 1 is not needed, provide documentation the property is listed on the National Registry. Part 1 is required for all other properties, including individually listed properties that have more than one building.
  • Provide a letter of intent for the equity for both the federal and state historic tax credits.

  1. Exhibit 6Tb – Operating Reserve Letter of Intent

  • If the Operating Reserve is or will be funded with an irrevocable letter of credit, provide a copy of the letter of intent for the irrevocable letter of credit.

  1. Exhibit 7T/7S – Department of Housing and Urban Development (HUD) or Rural Development (“RD”) Authorization to Release Information

    IFA Required Form

  • Provide the signed applicable HUR or RD form if the Project is a HUD or RD Project.

  1. Exhibit 7Ta – Current Rent Roll

  • Acquisition/Rehab or Rehab Projects shall provide a copy of the current rent roll.

  1. Exhibit 8T – Attorney Opinion as to Eligibility for Acquisition Credits

    IFA Required Form

  • Required when Acquisition credits are requested.
  • Do not modify the form. An attachment providing clarification is acceptable.
  • A certification may not be relied on as sole source/basis for the attorney opinion.

  1. Exhibit 9T – Executed Copy of the Development Consultant Agreement(s)

  • Required if the Development Consultant is part of the Qualified Development Team and being paid for work performed pertaining to this Project.
  • Provide executed copy of each Development Consultant Agreement.
  • Must show the consultant fee payment and this amount must match the amount listed on the Costs and Credit Calc. Tab.

  1. Exhibit 10T – Syndication or Other Sale or Exchange of Tax Credit Interest to Investors Documentation

  • Required of all Projects.
  • Provide a copy of the Syndicator/Direct Investor letter of interest that includes equity price and approximate equity amount.

  1. Exhibit 11T – Current PHA, HUD, RD, OR HUSM Utility Allowance Documentation

    All Projects with tenant paid utilities or HUD and RD Projects. Submit one of the following:

a) Public Housing Authority (“PHA”) utility allowance schedule.

  • Circle the amounts on the PHA utility allowance schedule.
  • If more than 13 months old, provide a letter from the PHA stating the utility allowance schedule is still current.

b) Utility allowance prepared using the HUD Utility Schedule Model (HUSM) and supporting documentation.

c) If the Project has federal project-based rental assistance with HUD or RD, provide a copy of the current HUD Rent Schedule or utility allowance documentation from RD.

  1. Exhibit 12T – Market Study Report

  • Required of all Projects.
  • Submit a comprehensive market analysis with a full narrative report following IFA’s current market study guidelines contained in Appendix O. The market analysis must be prepared by an independent third-party National Council of Housing Market Analysts member unaffiliated with the developer.

  1. Exhibit 13T – Transitional Housing

  • A Transitional Housing Project must provide information detailing how a non-profit or governmental entity will work to transition tenants out to permanent housing within 24 months and detail the supportive service programs.

  1. Exhibit 14T – Reserved.

  2. Exhibit 15T – Confidentiality Request

IFA Required Form

  • Required if Applicant wants exhibits kept confidential. 
  • The Confidentiality Request must be submitted NO LATER THAN 20 BUSINESS DAYS PRIOR TO 3-10-2027.


An Applicant must contact Reid Nennig, Legal Counsel, at 515-452-0418 prior to submitting a confidentiality request. The confidentiality request must be emailed to [email protected] with a cc: to [email protected] and [email protected] no later than the applicable date listed above.

  • IFA will upload the IFA-approved redacted exhibit(s) to the Exhibits Tab in the Application.
  • The Applicant must upload the Exhibit 15T along with the unredacted exhibits to the Exhibits Tab prior to the Application submission due date and check the box on the top of the Exhibits Tab indicating a confidentiality request has been approved.

  1. Exhibit 16T – Qualified Census Tract (“QCT”)/Difficult to Development Area (“DDA”) Map

  • Required if any building in the Project is in a QCT or DDA.
  • Provide a current map generated from the HUD GIS Website showing the entire Project is currently located in a QCT or DDA or which sites in the Project are located in a QCT/DDA. If all buildings are not in a QCT or DDA, enter the requested information on the Costs and Credit Calc. Tab to determine the applicable increase in Eligible Basis.
  • QCT/DDA MAP LINK

  1. Exhibit 17T – Reserved.

  2. Exhibit 18T – Community Service Facility

IFA Required Form

Required if any building in the Project will contact a community service facility, as defined by the IRs, and is in a QCT.

  1. Exhibit 19T – Iowa Rose Program

    IFA Required Form

  • If the Project will be homeownership and not rental, upload the signed Owner/GP Acknowledgement of Appendix M of the 2027 Appendices Package, along with the required Iowa ROSE homeownership plan (“Plan”) combined into one (1) PDF.

  1. Exhibit 1B – Site Control Documentation

  • Required of all Projects.
  • Provide executed documents showing the site control requirements set forth in the QAP have been met.
  • Site control document must include only the acreage necessary for the proposed Project.
  • If Owner has sole fee simple title to the Project or Site(s), provide recorded warranty deed.
  • If a city is a seller of the real estate for the proposed Project, the city must complete all required notices and hearings as set forth under Iowa law authorizing the sale of the real estate as IFA will require an executed purchase agreement or option to purchase or executed lease or option to lease as Exhibit 1B.

  1. Exhibit 2B – Appraisal

  • Required for land and buildings acquired from a party with an Identity of Interest for more than $1.00 and/or
  • Acquisition/Rehabilitation Projects requesting acquisition credits.

  1. Exhibit 3B – Color Photographs of Project & Adjacent Property

Required for all New Construction Projects:

  • Eight photos for each site location. Looking toward the center of each site from the North, South, East & West.
  • Looking out from the center of each site toward the North, South, East & West

Required for all Adaptive Reuse, Acq/Rehab, Rehab Projects:

  • Photos looking at each building from the North, South, East, and West.
  • Four of the overall site looking in from each cardinal direction.

  1. Exhibit 4B – City Map and Plat Map (Both are Required)

  • Required of all Projects.
  • Legible recent official city map pinpointing the site location(s) that shows the legal address of the property, the names of surrounding streets, and any other important information for the site inspection.
  • Recent aerial map & an assessor plat map or civil engineer’s proposed re-platting map for each site location.

  1. Exhibit 5B – Site Plans

Required for all Projects to submit site plans that clearly show the following:

  • Location and extent of all work proposed in the Application.
  • Site dimensions
  • Site zoning
  • Accessible site routes
  • Accessible Unit types
  • Easements and setbacks
  • Show total number of parking spaces and the type of parking (surface, garages, underground) 
  • Planting and general notes
  • Location of all utilities noted in the Site Description Tab of the Application.
  • List any applicable setbacks, height, or general development requirements.
  • Show all buildings (including manager’s Units & accessory buildings and trash enclosures)
  • Provide gross square footage of buildings.

  1. Exhibit 6B (a-c) – Detrimental Site Characteristics Remediation Documents

Projects are required to submit the following if the site or adjoining sites contain any detrimental site characteristics:

  • 6B a: Remediation Plan
  • 6B b: Budget to make site suitable
  • 6b c: Map showing detrimental characteristics on site plan.

  1. Exhibit 7B – Political Jurisdiction Certification

IFA Required Form

  • Required for all Projects.
  • Generate on the Exhibits Tab after the Project Name & Location, Ownership Entity, Site Description, Site Control, Qualified Development Team, and Buildings Tabs have been completed.
  • The Exhibit form and site plan shall be sent to the city to be completed and signed by an authorized city official. 
  • The form will require the city to provide information on parking, zoning, any variances requested or required as well as Special Use Permits.
  • Applicant shall not complete any part of Part B of this form.

  1. Exhibit 8B – Building Plans

All Projects are required to submit a plan that shows all proposed work at a minimum schematic design level of completion.

  • Show building elevations and label the façade material
  • Provide a table that tabulates all units by bedroom type, accessible unit type, and unit area for each building.
  • Label the use of all rooms in the building (i.e., computer learning center, manager’s Unit, manager’s office, library, media center room, craft room, maintenance room, dining room, fitness center, laundry room, beauty salon/barber room, etc.)
  • Label the net square footage of each unit, each room and closet in the unit, and all common areas or other rooms in the building including any commercial space.
  • Show Accessible routes through the building, units and turnaround spaces and clear floor spaces.
  • Provide a unit plan of each unit type.
  • Label all rooms in the Units (i.e., bedroom, bathroom, kitchen, living room, closets, etc.)
  • Show gross square footage of each building.

  1. Exhibit 9B – Capital Needs Assessment (CNA)

Acq/Rehab and Rehab Projects must upload a CNA prepared by a third party that regularly provides CNAs as a basic or core service and shall assess the rehabilitation needs of each existing structure.

  1. Exhibit 10B – Buildings/Project Rendering

  • Required of all Projects.
  • Project Rendering should be a one-page high quality color picture, in PDF or JPG format not to exceed 10 MBs that adequately depicts the project and can be used as presentation material to the IFA Board if project is awarded. 
  • Renderings should include at least one building of the project detailing the cladding and building façade as well as any proposed landscaping and scenic elements to bring the project into the context of the surroundings.

  1. Exhibit 11B – FEMA MAP

  1. Exhibit 12B – ARCHITECT’S SIGNATURE ON SCOPE OF WORK

  • Print the Scope of Work from the Application and have the Project Architect sign as an acknowledgement this represents the full Scope of Work planned for the proposed Project.

D. SCORING EXHIBITS

Provide scoring exhibits as applicable to scoring elections made in the Application. Review the Scoring Tab for additional guidance.

  1. Exhibit 1S-1 – Permanent Supportive Housing

Provide a letter from the Corporation for Supportive Housing (CSH) confirming the Full Team’s successful completion of the Institute and whether the Project meets CSH’ Dimensions of Quality Supportive Housing and if not CSH must provide an explanation.

  1. Exhibit 1S2- Neighborhood Location to Services

  • If an address has not yet been assigned, enter the latitude and longitude for the Project’s driveway entrance on the Buildings Tab.  If a scattered site project, do the same but for each site. 
  • Upload a Google Map for each service points are requested for on the Site Appeal Tab.
  • Each Google Map must list the Project’s Primary Address, the service name, service address, and the driving distance from the Project Primary Address to each service for which points are requested.
  • If a Scattered Site Project, a map is required for each site to each service points are requested.

  1. Exhibit 1S-3 – Location to Grocery Store

  • If an address has not yet been assigned, enter the latitude and longitude for the Project’s driveway entrance on the Buildings Tab.  If a scattered site project, do the same but for each site. 
  • Upload a Google Map showing the driving distance from the Project’s Primary Address and the Grocery store.
  • Google Map must list the Project’s Primary Address, the Grocery Store Name and Address, and the driving distance from the Project’s Primary Address to the Grocery Store.
  • If a Scattered Site Project, provide a Google Map for each site.

  1. Exhibit 1S 4 and Exhibit 1S 5 – Reserved.

  2. Exhibit 1S-6 – Daycare Center, K-12 Public School 

If an address has not yet been assigned, enter the latitude and longitude for the Project’s driveway entrance on the Buildings Tab.  If a scattered site project, do the same but for each site. 

Family Project

  • Upload a Google Map showing the distance from the Project’s Primary Address to either a K-12 public school or a licensed daycare center.
  • Google Map must list the Project’s Primary Address, the K-12 Public School or Licensed Day Care Center Name and address, and the distance between the Project and the applicable election (Daycare or K-12 Public School)
  • If a Scattered Site Project, provide Google Map for each site.

Senior Project

  • Upload a Google Map showing the distance from the Project’s Primary Address to a Senior Center.
  • Google Map must list the Project’s Primary Address, Senior Center Name and Address, and the distance between the Senior Center and the Project.
  • If a Scattered Site Project, provide a Google Map for each site.

  1. Exhibit 1S-7 – Public Transportation

  • Provide a Google Map using walking distance from the Project’s primary address to a bus stop if the Project is in a city that has a fixed route public transportation system available M-F. 
  • Provide a copy of the public transportation system’s hours of operation and bus route to confirm the bus stop/route used in the Google Map. 
  • If an address has not yet been assigned to the Project, enter the latitude and longitude for the Project entrance (driveway) on the Buildings Tab (if a scattered site – enter for each) that is used in the Google Map for IFA to reference.

  1. Exhibit 1S-12 – National Park Service (NPS) Part II Approved Application

  • Upload a copy of the approved part 2 National Park Service application.
  • Project must be eligible for the federal historic credits to qualify for the 5 points under this category.

  1. Exhibit 1S-12a – Copy of a Concerted Community Revitalization Plan Showing Project is in a QCT and the Project is in the CCRP That Includes Affordable Housing

  • Upload a copy of the Concerted Community Revitalization Plan (CCRP) on the Exhibits Tab. 
  • Each site must be located in a Qualified Census Tract (QCT) where affordable housing is part of a Concerted Community Revitalization Plan that was last updated no longer than 5 years ago. 

  1. Exhibit 2S – PHA Project-Based Voucher Documentation

Provide a signed letter on PHA letterhead stating the number of project-based vouchers committed to the Project by the PHA for a minimum of 10 years.

  1. Exhibit 3S – Federal Project-Based Rental Assistance

Provide a copy of the full expiring federal project-based rental assistance contract that shows the contract beginning and end dates and the number of units covered.