Form Rv-F1307901 - Certification - Franchise And Excise Tax Exemption - Limited Partnerships And Limited Liability Companies Providing Affordable Housing

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TENNESSEE DEPARTMENT OF REVENUE

Certification - Franchise and Excise Tax Exemption

Limited Partnerships and Limited Liability Companies Providing Affordable Housing

Under the provisions of Tenn. Code Ann. Section 67-4-2008(a)(8), Limited Partnerships (LPs) and Limited Liability Companies (LLCs) organized exclusively for

the purpose of providing affordable housing are exempt from franchise and excise taxes under certain circumstances. To be eligible for the exemption the LP

or LLC must meet the following criteria:

(1) The limited partnership or limited liability company must be organized exclusively for the purpose of providing affordable housing.

(2) The limited partnership or limited liability company must have received an allocation of low-income housing tax credits pursuant to Section 42 of the

Internal Revenue Code of 1986, as amended.

(3) An “extended low-income housing commitment” as defined in Section 42(h)(6)(B) of the Internal Revenue Code of 1986, as amended, must be in

effect with respect to each residential building owned by the entity for the period covered by the return.

I certify that the limited partnership or limited liability company indicated below has met the requirements of Tenn. Code Ann. Section 67-4-2008(a)(8) and

is eligible for the franchise and excise exemption for provision of affordable housing.

THDA Project Identification Number(s):

Franchise, Excise Tax Account Number:

Tax Year:

Taxpayer’s Name:

Street:

City, State, Zip:

Name of Corporate Officer:

Signature:

RV-F1307901 (Rev. 1-07)