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State
Tax Credits for Rehabilitation of Historic Buildings Links
Iowa
Department of Revenue:
Search for State Rehabilitation Tax Credits
www.state.ia.us/tax
National
Park Service Links
National Park Service
- Site Map: "Links to the Past" is rich in American history
and culture, which the National Park Service is responsible for preserving and
protecting. This web site contains vast amounts of information on these important
topics. Browse through the subject list and click on a subject of interest or
use the "Cultural Resource Subject" menu located at the top of the page
to jump to your area of interest. Take advantage of some of the IRS most useful
collections of web sites, and discover the riches of a nation!
www.cr.nps.gov/sindex.htm
National Register
of Historic Places: the National Register of Historic Places is our nation’s
list of properties most worthy of preservation. Find out more about districts,
sites, buildings, structures, and objects that are significant in American history,
architecture, archeology, engineering, and culture.
www.cr.nps.gov/nr/
Historic Buildings
and Structures: Up-to-date information about taking care of historic
buildings and structures—from planning and evaluation to preservation and
rehabilitation.
www.cr.nps.gov/buildings.htm
The Secretary of
the Interior's Standards for Rehabilitation: Ten basic principles created
to help preserve the distinctive character of a historic building and its site,
while allowing for reasonable change to meet new needs.
www.cr.nps.gov/hps/tps/tax/rehabstandards.htm
National Park Service
- Interpreting the Standards: These are guides that were developed for
historic preservation tax credit projects.
www.cr.nps.gov/hps/tps/tax/its/itshome.htm
Electronic Rehab:
An interactive web class on The Secretary of the Interior’s Standards for
Rehabilitation
www.cr.nps.gov/hps/tps/e-rehab
Technical Preservation
Services for Historic Buildings: Guidance pamphlets, books, and videos
on preserving, restoring, and rehabilitating historic buildings. Be sure to check
out the Preservation Briefs!
www.cr.nps.gov/hps/tps/tps_p.htm
HPS BookStore:
Heritage Preservation Services publications are offered in single issue FREE OF
CHARGE, subject to availability. You may order up to five titles total in hard
copy. If a publication is available online only, it is so noted.
www.cr.nps.gov/hps/freepubs.htm
From the Roof Down…and
Skin Deep: An online learning program prepared by the National Park Service
for historic building owners.
www.cr.nps.gov/hps/tps/roofdown
Federal Tax Incentives
Links
About the Federal
Tax Incentives: The Federal Historic Preservation Tax Incentives program
is one of the nation's most successful and cost-effective community revitalization
programs. The program fosters private sector rehabilitation of historic buildings
and promotes economic revitalization.
www.cr.nps.gov/hps/tps/tax
Federal Tax Incentives:
A description of the Federal Historic Preservation Tax Incentives program in general
terms.
www.cr.nps.gov/hps/tps/tax/brochure1.htm
Incentives! A Guide
to the Historic Preservation Tax Incentives Program for Income-Producing Properties:
An online educational program about the Federal Rehabilitation Tax Credit
www.cr.nps.gov/hps/tps/tax/incentives/index.htm
Federal Tax Incentives
- Regulations on “Historic Preservation Certifications.”
[36 CFR Part 67]: The federal regulations governing the certification of rehabilitation
work under the Federal Historic Preservation Tax Incentive program.
www.cr.nps.gov/hps/tps/tax/67_6
IRS
Links
IRS Connection:
The National Park Service’s collection of information from the Internal
Revenue Service.
www.cr.nps.gov/hps/tps/tax/IRS.htm
IRS Audit Techniques
Guide for the Rehabilitation Tax Credit: These Guides contain examination
techniques, common and unique industry issues, business practices, industry terminology
and other information to assist examiners in performing examinations.
www.irs.gov/pub/irs-mssp/rehab.pdf
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