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Tax Credits: Reasons for Cost Differences in Housing Built by For-Profit and Nonprofit Developers

RCED-99-60 Published: Mar 10, 1999. Publicly Released: Mar 10, 1999.
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Pursuant to a congressional request, GAO reviewed the characteristics of the residents and properties that have benefited from the Low-Income Housing Tax Credit program, focusing on assessing the impact of variations in characteristics such as the type or location of the property or the type of tenants served.

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Community development programsComparative analysisCost analysisHousing programsLow income housingNonprofit organizationsTax creditUnit costConstructionCensus