C.F.R. » Title 24 » CHAPTER IX—OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT › PART 1000—NATIVE AMERICAN HOUSING ACTIVITIES › Subpart C—Indian Housing Plan (IHP)

24 C.F.R. § 1000.242

When does the requirement for exemption from taxation apply to affordable housing activities?

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The requirement for exemption from taxation applies only to rental and lease-purchase homeownership units assisted with IHBG funds which are owned by the Indian tribe or TDHE.