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Examples to hours incl- Appolation etc. MARKETS and STRONGER COMMUNITIES the case for a community development tax credit Community Development Tax Credit Coalition Community Development Tax Credit Coalition The Community Development Tax Credit Coalition (CDTCC) is a nationwide association of local, regional, and national organizations promoting and practicing economic development in economically disadvantaged urban and rural communities. Steering Committee: Robert Agus, National Cooperative Bank; Frank Altman, Community Reinvestment Fund; David Beck, Center for Community Self-Help; Bill Bynum, Enterprise Corporation of the Delta; Helen Dunlap, Shorebank Advisory Services; Bill French, Rural Community Assistance Corp.; Alan Greenlee, Enterprise Foundation; Gloria Guerrero, Rural Development & Finance Corp.; Mary Nelson, Bethel New Life; Ron Phillips, Coastal Enterprises, Inc.; Mark Pinsky, National Community Capital Association; Roy Priest, National Congress for Community Economic Development; Buzz Roberts, Local Initiatives Support Corp.; Welthy Soni, Association for Enterprise Opportunity; Kerwin Tesdell, Community Development Venture Capital Alliance. Contents Executive Summary 3 The Case for a Community Development Tax Credit 4 Profile: Coastal Enterprises, Inc. 5 Profile: Delaware Valley Community Reinvestment Fund 7 Q&A: Who benefits from a community development tax credit? 8 Profile: Enterprise Corporation of the Delta 11 Profile: New Community Corporation 13 Profile: Rural Development & Finance Corporation 15 Photo credits: 5 Coastal Enterprises, Inc. / Adam Fernandez 7 Delaware Valley Community Reinvestment Fund / Jane Whitehouse 13 Washington Post / Helayne Seidman April 1999 New markets, stronger communities — why a community development tax credit makes sense The nation's economy is booming - but not everywhere. Many urban and rural areas continue to be held back by stubborn problems such as high unemployment and underemployment, insufficient affordable housing, shortages of services such as day-care and shopping centers and - perhaps most importantly - by a chronic shortage of the private investment capital needed to stimulate and support community development. Hard-pressed communities need new tools. Investment capital tends to flow toward where money is already accumulating - in fast-growing metropolitan areas, counties, and regions. Less fortunate places, particularly inner-city neighborhoods and low-income rural areas, have comparatively few investment resources to call upon, and the resources they have are typically stretched thin. Although community development organizations such as community development corporations (CDCs), community development financial institutions (CDFIs), community development venture capital funds, micro lenders, and national and regional intermediaries have demonstrated their resourcefulness and skill in leveraging funds, unmet needs continue to outstrip available resources. Targeted tax credits can create new markets. Tax credits offer an incentive for the private investment community to put more of its funds where the returns, measured in human capital as well as dollars, are likely to be greatest. Properly targeted, tax credits can stimulate whole industries and jump-start job growth. Two prime examples are the Low Income Housing Tax Credit (LIHTC) and the Community Development Corporations Tax Credit (CDCTC) pilot program. The LIHTC has become the nation's main funding stimulus for affordable rental housing, generating 80,000-100,000 units annually and more than $1.8 billion annually in related wages. The CDCTC, although authorized only as a pilot program, has been used by some of the nation's most innovative CDCs to raise funds with which to encourage start-up businesses, help entrepreneurs get past the pitfalls of growth, and create the kinds of solid local jobs that, among other things, are a key to making the nation's welfare-to-work efforts effective. These success stories demonstrate that modest incentives at the federal level can yield high returns at the community level. Tax credits + market discipline = sustainable community development. Because they act as incentives, not subsidies, tax credits do not artificially channel funds to places where the most crucial resources for community development - local commitment, skills, and accountability - may be lacking. Where those resources are in place but are held back because local market opportunities are viewed as marginal by investors, tax credits can make the difference. And in helping to build strong networks of community investment organizations, tax credits contribute to sustainable economic development. A community development tax credit is a win-win proposition. With the national economy strong, Congress and the President have an opportunity to use the tax code to level the playing field, promoting sustainable progress in areas that need a helping hand. Millions of Americans - and their communities - stand to benefit from this strategy. 3 The Case for a Community Development Tax Credit An important key to the success of small and large businesses is having access to capital and credit Credit alone is not the answer. Businesses must have equity capital before they are onsidered viable candidates for debt financing. Equity acts as a bufter against the vagaries of the marketplace Continued efforts to develop the markets for private equity investments will be rewarded by an innovative and productive business community. This is especially true in lower- income communities. where the weight of expansive debt obligations on small firms can severely impede growth prospects Barriers still impede the free flow of capital and people to their most productive employment. In the small business sector, potential impediments include: lack of market information, difficulties in assessing risk, high transaction costs for small loans, and, in rural areas, special challenges associated with geographic distances from lenders and potential markets One particular barrier - apparent disparities in access to credit for minority-owned businesses - raises disturbing questions. To the extent that market participants discriminate, consciously or unconsciously, credit does not flow to its most profitable uses and the distribution of output is distorted. In the end, costs are higher, less real output is produced, and the distribution of output is distorted We need to make further progress in establishing business relationships between the financial services sector and, the rapidly growing number of minority- and women owned businesses.' - Federal Reserve Board Chairman Alan Greenspan, March 1999' The nation's economy is booming - but not everywhere. Nine years into an unprecedented period of economic expansion, the U.S. economy seems to be in great shape. The unemployment rate nationwide, at 4.4 percent, is approaching its lowest level in three decades. Inflation appears to be staying under control. High-tech start- ups and upstart Internet enterprises are creating millionaires virtually overnight. But it isn't strictly true (despite what President Kennedy used to say) that a rising tide lifts all boats. Much of the tidal surge has been taking place in a relatively small number of economic and geographical sectors. Private venture capital investment, for instance, rose 24 percent in 1998, to, $14.3 billion. But technology-based companies accounted for 76 percent of the total. And most of those dollars flowed to a few urban/suburban areas. About 50 percent of the venture capital invested during the fourth quarter of 1998 went to just two regions - continued on page 6 4 and policy development work on topics such as Maine the social return on investment, welfare-to- work, microenterprises, sustainable natural is a resources and telecommunications. Capital connections CEI has also established Coastal Ventures GOOD Limited Partnership (CVLP), Maine's first socially place, but it's also a largely responsible venture capital fund, which seeks to OYAMPLE rural state where conventional investment connect investors' equity capital with businesses capital can be hard to come by. offering socially beneficial products and ser- That's where Coastal Enterprises, Inc. vices. Cuddledown of Maine, a catalog store (CEI) comes in. nationally known for its premium-quality bed- Based in the seacoast town of Wiscasset, and-bath merchandise, used CVLP financing to CEI is a private non-profit community develop- triple its manufacturing capacity while main- copital ment corporation (CDC) with a 21-year record taining its commitment to creating quality jobs time of service as a community investment catalyst, with above-average wages and benefits. creating opportunities to link Mainers' strong entrepreneurial traditions with venture capital Putting tax credits to work py and technical assistance. In its role as a "critical link" to a better life As its name suggests, CEI initially focused for Maine people, CEI utilizes a wide range of vant wat hm on the needs of Maine's coastal communities, investment tools. One of 20 CDCs selected to where the three-centuries-old fishing industry participate in the 1993 CDC tax credit pilot could no longer be relied we on to provide employment and sustain local econo- kenter hpbard lek mies. Today CEI operates statewide - and, through CEI Development Services, has even "gone global," providing assistance to a number of Eastern Euro- pean communities seeking to develop sustainable, self-reliant economies. More than money CEI has participated in over $200 million of eco- nomic development fi- nancing, benefitting 1,000 businesses, social services Coastal Enterprises, Inc., works with firms such as New England 800, and housing projects; has a custom inbound call center, to create good jobs with benefits. created or sustained 10,000 jobs; and has counseled over 8,000 program, CEI raised $2 million in grants and small businesses. With a staff of 60 (and 20 loans from KeyBank Corp., using the funds to AmeriCorps participants), CEI is able to pro- underwrite a revolving loan fund which has vide in-depth technical and capital assistance helped finance more than 20 businesses that in the development of such areas as housing provide some 600 jobs. and child care, the natural resources industry, CEl's first-hand experience with tax credits business financing, employment and self- illustrates how they can be used to channel employment for people with low incomes and investment capital in ways that yield high re- women in business. CEI buttresses its invest- turns - in innovative, sustainable community ment initiatives with results-oriented research development. 5 California's Silicon Valley and New England's high-tech corridors Another 16 percent went to the greater New York, Los Angeles/Orange County, and Washington, DC, metropolitan areas. Only 5.7 percent of all venture capital investments went to the South Central Southwest, and Northwest regions combined.² Notably, all three regions have significant lower-income, typically rural populations. We're paying a price for allowing the tide to lift some boats so much more than others. The already-affluent may be becoming more so, but millions of Americans are losing ground, relatively speaking, and the gap has widened during the 1990s. The top 20 percent of U.S. households took in half of the national income in 1997; the other 80 percent divided the other half. Income disparities are stark: in New York the richest 20 percent, with average incomes of $132,390 in 1997, were more than 19 times as wealthy as the bottom 20 percent, who had average incomes of $6,787. For the lowest three-fifths of the population, income levels after adjusting for inflation remain below where they were in 1989. And the employment situation, which seems so upbeat nationally, is distinctly downbeat for many Americans. For example, while Hispanic males have the greatest labor participation rate (79.6 percent, compared to 75.8 percent for white males and 68.7 percent for black males), Hispanic families have the highest poverty rate (27 percent, compared to 26.4 percent for African American families and 8.5 percent for white families).⁴ This problem - people working hard but unable to escape poverty - is aggravated by lack of access to financial services and capital, manifesting itself in lack of housing and community facility developments in low-income Latino and African American communities." For many rural areas, the current economic boom is a distant echo. The ten poorest counties in the U.S. are rural, with poverty rates in some cases exceeding 60 percent.⁶ In Appalachia, where the Appalachian Regional Commission considers a county "distressed" if unemployment and poverty rates are 25 percent higher than the national average, there were 97 such counties in 1998, compared to 90 in 1992. And the South today has been described as "a tale of two economies, one rising and one falling." Jobs, mostly high-tech, are being created at record rates along the Interstate 85 corridor between Richmond, VA, and Greensboro, NC, but when you leave I-85 and fan out along the secondary roads, you discover that in the same area at the same time more than 200,000 lower-skill apparel and textile-manufacturing jobs have been lost.⁸ Hard-pressed communities need new tools. These are problems that an economic boom alone isn't likely to resolve. Investment capital tends to flow toward where it is already accumulating - in fast-growing metropolitan areas, counties, and regions. Less fortunate places, notably inner-city neighborhoods and low- income rural areas, have comparatively few investment resources to call upon, and the resources they have are more likely to be stretched thin. This is not to suggest, however, that the entrepreneurial spirit is lacking in such places. There is abundant evidence that it's alive and well.9 And the importance of small businesses in building healthier communities would be hard to exaggerate. The nation's 23 million small businesses produced an estimated 64 percent of the 2.5 million new jobs created in 1996 ()/1 6 community development tax credit ? What will be the impact of the tax credit? sustain community development. The Low Income It's estimated that the tax credit will channel $6 Housing Tax Credit (LIHTC), initially enacted in billion in new equity investment capital to low- and 1986, has spurred the construction and rehabilita- moderate-income rural and urban communities tion of nearly 1 million apartments dedicated to over the next 5 years. With venture capital invest- low-income tenants at restricted rents. Although ment nationwide estimated at about $14 billion in the tax credit represents less than 3% of all federal 1998, the tax credit represents a significant increase tax expenditures for housing (paling in comparison in investment in underserved areas. to homeowners' mortgage deductions), it has be- come the nation's single most important stimulus How will the funds generated by the tax credit for affordable rental housing, generating 80,000 be invested? A network of private community 100,000 units annually and more than $1.8 billion development organizations will build on existing each year in related wages. Although much smaller efforts to provide credit, equity, and technical assis- in scope, the Community Development Corpora- tance to businesses which create jobs, products and tion Tax Credit (CDCTC) pilot program, enacted in services that benefit the community. Operating 1993, has been used effectively by a number of within broad overall guidelines, community devel- CDCs to support business development, job retrain- opment organizations will make their own determi- ing in a local industry downsizing situation, financ- nations regarding how best to use funds to promote ing of a key local enterprise as it took steps to adapt new business start-ups and support existing, job- and grow by shifting product lines, creation of re- creating businesses of all sizes, from micro-enter- volving loan funds capable of stepping in and pro- prises to major firms. For example, they could viding crucial short-term financing assistance for choose to support inner-city shopping centers, growing businesses, and leveraging of additional manufacturing firms with 5 or 500 employees, retail investments in the community. stores, services providers, telecommunications and other technology firms, small business incubator How does community development compare arrangements, co-op marketing initiatives, and es- with other kinds of investment? Hard-pressed sential community facilities such as child-care cen- inner-city neighborhoods and poverty-plagued rural ters, health centers and senior centers. areas don't change overnight. Investing in commu- nity development means, by definition, getting in What kinds of organizations will be involved for the long haul, not the quick hit. So it may lack in investing these funds? Entities eligible to use the allure of, say, betting on a high-tech, high-pro- allocated tax credits to generate investment capital file start-up that generates a lot of buzz. But the include community development corporations nation's more than 2,000 community development (CDCs), community development financial institu- organizations have long since demonstrated that tions (CDFIs), venture capital funds, micro enter- patience, skill, and sheer stubbornness can be pow- prise development organizations, regional and na- erful change agents. Rooted in the communities tional intermediaries, secondary market institutions, they serve, accountable to the people who live and other community development organizations. there, they've learned how to combine human and financial capital. Community development is an How can we be confident that this kind of investment in the nation's future. Who stands to targeted tax credit will work? Targeted tax credits benefit from a community development tax credit? have already been used effectively to promote and We all do. 9 continued from page 6 June (and virtually all of the net new jobs added to the economy); accounted for 67 percent of all first-time jobs and basic skills training; and hired a larger proportion of younger workers, A older workers, women and workers preferring to work part-time.¹⁰ weare The work ethic, too, is alive and well. Employers are finding, for example, that most people making the transition from welfare to work are strongly committed to succeeding. To illustrate, UPS found that only 12 percent ot the former welfare recipients hired at its welkne to Philadelphia air hub quit in the Nist six weeks compared to a normal rate of 40 percent, and Sprint reports that only 15 percent of former-welfare new-hires at its Kansas City call center crok_ left in the first 12 weeks, compared with a normal quit rate of 70 percent.¹¹ transition The policy problem facing the nation, as the Small Business Administration has noted, is not that there's a shortage of enterprises poised to grow or people willing to work. The problem is that "the rapidly growing firms that are generating most of the employment are not getting an adequate supply of equity capital to maintain a healthy debt-equity ratio." 12 In other words, they re starved for oxygen. The obvious solution is to increase the flow. That could be an all but impossible task, how- ever, if direct connections had to be made between each and every small business and each and every Small, community-building potential private equity investor. Relatively few businesses are starved for institutional or individual investors have strong links the oxygen of equity capital. to inner-city neighborhoods or rural regions. Bank The obvious solution is to mergers may have exacerbated this problem by, in many cases, removing decision-making from local increase the flow. managers. 13 Without some means of efficiently channeling private investments to communities in need, the oxygen flow would be unlikely to im- prove. And Alan Greenspan's admonition to "make further progress in establishing business relationships between the financial services sector and the rapidly growing number of minority- and women-owned businesses" would remain unaddressed.¹⁴ Fortunately, however, a nationwide network of community development organizations is already in place. Better still, many of these organizations (five of which are highlighted in this report) have long and varied experience in leveraging financial resources for the betterment of the communities where they work.¹⁵ These organizations take various forms: Community development corporations (CDCs), which originated in the 1960s, are locally-based, locally-controlled, non-profit entities (sometimes with for-profit affiliates) dedicated to improving the well-being of the lower- income areas they serve. There are now more than 2,000 CDCs in the U.S. Many have focused on producing affordable housing; they have built more than 500,000 units and account for more than a third of all affordable housing nationwide 16 CDCs have also become heavily involved in supporting job-creating local businesses, and "have developed a solid capacity to undertake community development in partnership with the private sector, even while remaining community-based and controlled."¹ 10 "Capital Aggressive financing But ECD, which went into business in 1994, has made inroads. In its first five years, is scarce the organization has provided financing and technical assistance to 633 firms, resulting in in the 5,252 jobs. And, to attract more venture capi- tal from individual as well as institutional inves- Delta tors, ECD has established ECD Investments Example (ECDI), a limited liability company. and the fruits of an extended bull market have With an impressively diversified portfolio yielded little benefit for the nation's poorest ranging from furniture manufacturers to retire- region," says Bill Bynum, President of Enter- ment communities, ECD has a five-year strat- prise Corporation of the Delta (ECD), based egy calling for aggressive financing and techni- in Jackson, MS. cal assistance that will generate 37,500 jobs, Bynum is talking hard facts, but he isn't just increasing job creation in the region by 33%. wringing his hands. He's searching full-time for It's a region, Bynum believes, whose people DELTA more sources of investment capital to deploy are ready to become full partners in the na- across a region whose human as well as eco- tion's economic progress - - and to return high nomic potential, he believes, has been greatly dividends on regional investments. undervalued. What they need is more capital - whether to facilitate promising Attacking obstacles PROGRESS MARKERS business start-ups or A private, tax-exempt help an enterprise vertur What ECD's investment programs business development and grow to meet increas- have accomplished, 1994-1998 finance organization, ECD ing demand for its products and services. works to strengthen the Pin Total businesses assisted 633 economy and improve the ECD stands ready to Minority-owned 262 quality of life for a tri-state back up investments Female-owned 345 with the technical as- region covering 58 urban Financing commitments: sistance that can assure and rural counties along ECD $19.1 million the Mississippi River in Leveraged (non-ECD) $34.8 million their success, but funds Jeef western Mississippi, east- Jobs impacted 5,252, have to flow to make Annual sales impact $201 million the formula work. ern Arkansas and north- technit Loan lossès under 3% eastern Louisiana. ECD That's why ECD is fulfills its mission by pro- among many like- viding financial and tech- minded organizations nical assistance to companies and entrepre- strongly committed to the concept of a com- munity development tax credit. Where a neurs in the region, and forging strategic part- nerships with private, public and non-profit potential investor is poised to make the right move, a tax credit can make the difference sector organizations committed to developing between action and hesitation - and in the the region's human and economic assets. Delta, as in the stock market, that difference ECD clearly faces a major challenge. The can be crucial. Delta's 1990 Census numbers tell part of the story. The high-school dropout rate was 44.3%, "The key thing to keep in mind," Bynum almost twice the national level of 24.8%. The says, "is, yes, the Delta may have had more rate of households below the poverty level was than its share of problems, historically speaking 27.9%, more than twice the national rate of 13%. Median household income was $16,583, but the about half the national rate of $30,056. These disadvantages, coupled with out-migration, possibilities scarcity of resources and racial disparities, represent huge obstacles to regional economic are enormous.' development. 11 Community development financial institutions (CDFls) combine principles of social and economic justice with solid business performance, borrowing money from investors and lending it to finance housing construction and renovation, business start-ups and expansions, and essential community services. In addition to CDCs, CDFIs include community development loan funds, community development credit unions, microenterprise funds, and community development venture capital funds. National, regional, and local intermediaries channel investments and technical support to community development organizations. These organizations rely on a wide variety of public and private funding sources, working closely with federal, regional, state, and municipal agencies, banks, businesses, philanthro- pies, and other entities. As public/private partnerships, they have skillfully used public funds at modest levels to leverage substantial private investment, building broad-based alliances, nurturing long-term relationships among stakeholders, and bringing the best thinking from both public and private sectors to bear on community revitalization. They are, in many instances, a community's most vital resource, its most effective agents of change. A community development tax credit can work wonders. Tax credits offer an incentive for the private investment community to purmore of its funds where the returns, measured not only in dollars but also in development of human capital, are likely to be greatest. Properly targeted, tax credits can stimulate whole industries and support sustainable job growth. The Low Income Housing Tax Credit (LIHTC), initially enacted as part of the Tax Reform Act of 1986 and made permanent in 1993, has been notably effective in engaging the private sector in community-building. The tax credit has increased the nation's supply of affordable housing by nearly 1 million units. It has become the main funding stimulus for affordable rental housing, generating, each year, 80,000 to 100,000 units plus an estimated 70,000 jobs, more than $1.8 billion in wages, and upwards of $700 million in tax revenues.¹⁸ In 1993, Congress authorized a Community Development Corporations Tax Credit (CDCTC) demonstration program, administered by the Department of Housing and Urban Development (HUD), which selected 20 CDCs across the nation as participants, with each CDC eligible to receive up to $2 million in private-sector investments encouraged by favorable tax treatment. The pilot program became effective in mid 1994. Since then, participants have raised about $20 million via the tax credit. Funds have been used to support business start-ups, provide small-scale infusions of capital to help entrepreneurs get past the pitfalls of growth, and underwrite essential community improvement projects that lay thé foundation for sustainable growth. The CDCTC pilot program has also been a highly useful learning experience for the participants. Those that have not yet raised significant amounts using the tax credit have identified a number of barriers that needed to be addressed, ranging from increasing their own marketing activities to forming the kinds of limited partnerships that can attract investors and obtaining clear, timely direction from the Internal Revenue Service in order to be able to precisely quantify the tax advantages of investing in community development. 12 ington Post reported in a March 5, 1999, Looking profile. Pathmark found that inner-city resi- dents will use their buying power to reward for examples businesses that meet their needs. The long-held belief that inner cities are a bad investment risk to follow? is slowly giving way to the discover that in the right hands they represent real opportunity. Look to Partnering with Prudential Newark. NCC doesn't have to speculate about whether a community development tax credit would help attract more capital. The organizat- Yes, Newark. Anyone who's still skeptical of ion took part in the 1993 CDC tax credit pilot the power of community development should program, partnering with Prudential Insurance, consider a trip to New Jersey, to see what New which purchased $2 million in tax credits. That Community Corporation (NCC) has accom kind of funding has helped advance NCC plished in gritty inner-city neighbor noods that projects such as converting an abandoned were all but destroyed by the riots of 1967. Borden Milk plant into a home for New Com- Talk about great oaks from little acorns. The munity Technologies, which builds pre-fab acorn, in this case, was a church basement, a panels for local housing projects, employing refuge from the riots where parishioners hud- inner-city people who are making the transi- dled with their parish priest, William Ainder, tion from welfare to work. Prudential, based in and had their faith tested. Newark and committed to social investment, Build a new community out of the ashes of stands ready to partner with NCC again. the old? In an era when those who could were Does a community development tax credit abandoning the cities? It seemed impossible. make sense? Look to Newark. But thanks to "faith, hope, and leverage" - as Father (now Msgr/ Linder shrewdly puts it - NCC has prevailed. And then some. More Retailers Are Sold on Cities Community commitment Now the nation's largest commu- Highlights from Strategic nity development corporation, NCC is Mindshare's study on urban retailers: tough to capture in numbers alone. More urban stores than rural or suburban But consider: 3,100 apartments and ones fell within the top 10 percent of (Main's best performers town houses in 18 complexes. Day When renified by sales per square foot urban stores had an care centers caring for more than 700 even better showing within the top 10 children. More than 1,500 employees percent of best performers . in terms of providing services to 35,000 people profitability retailers with only urban locations fared belief daily - helping them get high-school than those with mixed locations. diplomas, learn job skills, get to and I Williams Linder, outside store's I from work or the Pathmark supermar- required I affort. pathmal ket that NCC persuaded to locate in a They Say There's Money There After All neighborhood that hadn't had a mar- By MICHAEL A PLATCHES Fashington POR "Why did Willie ket for 25 years. Or to the New Com- NEWARK Sutton rob banks? munity Neighborhood Center, proud I many the small shupping croter - this Impoverished INs simple. Because assural ward is quite unreasarkable just an arrey of fast food stalls and that's where the symbol of an entire community's small parcel delivery alore apchored by busiling supermarket money LS. Why do we Mary Les Ortis NEW YORK commitment to itself. it is the type of development abiqui- leaves the tous in suburbis the heart open stores in the city? athmark store in Because that is where Newark, where Today policymakers and the me- Newark most of the dia look to NCC and Newark as a case study of what can be accom- plished with the right mix of capital NCC's Bill Linder was profiled in a recent Washington Post and human resources. As the Wash- account of inner-city Newark's progress. The headlines tell the story - part of it, anyway. There's more than money at work. 13 With these obstacles addressed, the stage has been set to make broadly effective use of a community development tax credit. Indeed, a recent analysis of the pilot program by The Brookings Institution concluded that "a federal tax credit targeted toward [community development] activities can be an important tool for drawing private investment into low-income communities. The timing is right. The ground-level network of strong organizations that can make effective use of a tax credit exists. The private sector has demonstrated a willingness to participate. And the neighborhoods themselves are ready, with many now able to sustain development over the long term. It is important to note what tax credits are not. They are not subsidies. Because they act only as investment incentives, tax credits do not artificially channel public or private funds to places where the most crucial prerequisites for community development - local commitment, skills, accountability, and track records - may be lacking or in short supply. Tax credits alone cannot spur investment where the necessary infrastructure is missing. But what they can do is help level the economic playing field. Where local resources are strong, tax credits can make a critical difference, attracting investors who might otherwise shy away from investing in the future of lower-income communities. A community development tax credit, in short, represents a sound investment for the nation, whether from an economic or social perspective. In Alan Greenspan's terminology, it means more real output and better distribution of output. In the language of social change, it means improving the prospects for sustainable community development. And for the people at the front lines - the millions of lower-income Americans trying to start or grow businesses, provide needed services, or earn a living wage in a job with decent benefits - it means hope. Sources: 1. "Changes in Small Business Finance," remarks at the Federal Reserve System Research Conference on Business Access to Capital and Credit, Arlington, VA, March 9, 1999. Chairman Greenspan's remarks have been edited here for brevity; the unedited text is available on the Federal Reserve Board web site at: www.bog.frb.fed.us/boarddocs. 2. PricewaterhouseCoopers, MoneyTree Survey Report, February 24, 1999. 3. Center on Budget and Policy Priorities, Analysis of Census Bureau's Income and Poverty Report, October 1998. 4. Bureau of Labor Statistics, Employment and Unemployment, February 1999, March 5, 1999. 5. "Strong Economy Leaves Young Blacks Behind," Wall Street Journal, March 9, 1999. 6. USDA, Economic Research Service, Rural Development Perspectives, January 1999. 7. "Pockets of Decay Are Plaguing the South," Wall Street Journal, March 6, 1998. 8. Ibid. 9. See, for example, USDA, Economic Research Service, Rural Conditions and Trends, Vol. 9, No. 2, March 1999. 10. Small Business Administration, Small Business Vital Statistics, March 1999. 11. "Former Welfare Recipients Aren't Quitters, Some Companies Say," Wall Street Journal, March 2, 1999. 12 "Small Business Finance in Rural and Urban Regions," Jere W. Glover, Chief Counsel for Advocacy, Office of Advocacy, Small Business Administration, unpublished paper, December 1998. 13. Small Business Administration, "The Impact of Bank Mergers and Acquisitions on Small Business Lending: A Conference Report," January 1998. 14 Op cit. 15. See, for example, Reinventing Communities, Rapoza Associates, Washington, DC, February 1999. 16. Life in the City, Center for National Policy, Washington, DC, 1997 17 the CDC Tax Credit: An Effective lool for Attracting Private Resources to Community Economic Development, Center on Urban and Metropolitan Policy, The Brookings Institution, Washington, DC, August 1998. 18. Ibid. 19. Ibid 14 A Rural, not disposed. lower-income families - that it has financed in June- Rural America colonias settlements. Policymakers and practi- tioners often think of housing and economic is Martia- development as different activities. Guerrero mention NatAm points out that housing is economic develop- especially ment - generating jobs, adding value to the community, and showing skeptics that when you stick with it, you can get something done. hard-pressed Adding financial muscle for investment With an $8 million loan fund, RDFC has been able to supply some financial muscle to capital, and micro-enterprises that offer the potential to create real change and new opportunities. the challenge is probably nowhere greater than For example, RDFC provided a $290,000 in the areas where the Rural Development & loan a few years ago to help a south Texas Finance Corporation (RDFC) is at work: the entrepreneur, Dr. Charles Taylor, move ahead colonias areas along the U.S.-Mexico border, with plans to process kenaf, a natural fiber that, native American lands, and largely African- among other things, can substitute for cellulose American rural communities in the Southeast. in the production of newsprint and paper. Along with Appalachia, these areas account for Kenaf is fast-growing, needs little water, and virtually all of the nation's 500 persistently poor doesn't require massive applications of fertiliz- counties, described by Agriculture Department ers and pesticides, so it's environment-friendly. economists as "those sections of the country Today Kenaf Paper is planning a $130-million where the trajectory of poverty and economic newsprint mill, and Kenaf Industries is develop- depression has historically headed downward." ing other applications. The two enterprises No one living in these areas likes being have generated 40 jobs thus far; if all goes well trapped in that kind of trajectory. No one likes they'll create another 500 or so in the near living in colonias settlements lacking basic future. RDFC's modest start-up investment is amenities such as adequate roads, sanitary beginning to yield high dividends in value- water and sewer systems, and decent housing. added manufacturing and non-seasonal jobs No one likes living with the uncertainty and that pay a living wage. the often brutal conditions of low-wage sea- sonal jobs and the 50%-and-up real unemploy- ment rates typical of persistently poor counties. Shaping a future that works No one wants to live without being able to A participant in the CDC tax credit pilot glimpse signs of change, without hope of being program enacted in 1993, RDFC discovered able to make things better. that the program had limited applicability to RDFC's service areas, largely because the tax credit and the investments that could be fi- 'Everything great starts small' nanced through it weren't sufficient to attract Making things better is RDFC's mission. investors. But Guerrero remains convinced that Based in San Antonio, the private, non-profit tax credits can be used effectively to promote RDFC started out in 1977 as the National Rural community development as long as the credits Development & Finance Corp.; in 1994, are large enough and long-lasting enough to "national" was dropped as the organization meet investors' needs. redirected itself, in effect deciding to focus on Guerrero envisions using such a credit to the toughest cases. Currently, with a staff of 10 build a multi-state venture capital fund to and an annual operating budget that hasn't yet broken the million-dollar mark, RDFC is obvi- underwrite business development offering viable alternatives to regions long in need of an ously among the nation's smaller financial economic boost. "Despite the enormous obsta- intermediaries. But to CEO Gloria Guerrero, cles we face," she says, "we can shape a future small is OK: "It's how everything great starts." that works - and tax credits have a major role RDFC points, for example, to the 500 units to play in it." of affordable housing - homes now owned by 15 Community Development Tax Credit Coalition 1250 Eye Street NW, Suite 902, Washington DC 20005 tel: 202-393-5225 fax: 202-393-3034 SOY INK