You must pass the "primary purpose" test which can be fulfilled in 2 ways: (1) majority of dollars or beneficiaries fulfill a qualified CD purpose or (2) have a document that explicitly states a CD purpose, the deal is structured to achieve a CD purpose and the purpose is or is likely to be fulfilled. In these cases you report 100% of the loan. There is a third alternative (available only under the affordable housing definitions) under which you can claim pro rata credit if you can prove that the project does provide affordable housing for LMI tenants.
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