community service facility
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “community service facility” means any facility designed to serve primarily individuals whose income is 60 percent or less of area median income (within the meaning of subsection (g)(1)(B)).
Source
- 2000–present26 U.S.C. § 42Internal Revenue Code · Low-income housing credit · for purposes of this section