Technical Preservation Services
To establish technical preservation policies and standards and to develop technical information for the treatment of historic properties. This includes development and distribution of the "Secretary of the Interior's Standards for Historic Preservation Projects," which provide guidance regarding all aspects of preservation work for the use of Federal, State and local officials, property owners, developers, and architects. To advise Congress and Federal agencies on the preservation of historic properties. To provide policy direction and guidance on Federal surplus properties which are available for transfer for historic monument purposes.
To review rehabilitations of investment property for the 20% investment tax credit and to certify that historic properties contribute to the significance of historic district for the purpose of donating a conservation easement.
General information about this opportunity
Last Known Status
Agency: Department of the Interior
Office: National Park Service
Type(s) of Assistance Offered
ADVISORY SERVICES AND COUNSELING; DISSEMINATION OF TECHNICAL INFORMATION; PROVISION OF SPECIALIZED SERVICES
Fiscal Year 2014: No information available. Fiscal Year 2015: No information available. Fiscal Year 2016: No information available.
Federal Property and Administration Services Act, Executive Order Executive Order 11593, Public Law 81-152, 471 U.S.C., Internal Revenue Code Sections 47 and 170.
Who is eligible to apply/benefit from this assistance?
For technical information on preservation of historic buildings: Federal agencies, State and local governments, private, public, profit and nonprofit organizations and individuals. For the rehabilitation tax credit: private owners of historic buildings held for investment purposes. For the conservation easement deduction; private owners of historic buildings proposed as the subject of charitable easement donations. For Grants-in-Aid see program 15.904, Historic Preservation Grants-in-Aid.
For technical information on preservation of historic buildings: Federal agencies, State and local governments, private, public, profit and nonprofit organizations and individuals. For the rehabilitation tax credit: private owners of historic buildings held for investment purposes. For the income tax deduction for the donation of conservation easements: private owners of buildings. For Grants-in-Aid see CFDA# 15.904, Historic Preservation Grants-in-Aid.
No Credentials or documentation are required. This program is excluded from coverage under 2 CFR 200, Subpart E - Cost Principles.
What is the process for applying and being award this assistance?
Preapplication coordination is encouraged. Environmental impact information is not required for this program. This program is excluded from coverage under E.O. 12372.
This program is excluded from coverage under 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. By Historic Preservation Certification Application (OMB No. 1024-0009) through the State Historic Preservation Office to the Technical Preservations Services of the NPS. For Grants-in-Aid, see 15.904, Historic Preservation Grants-in-Aid.
NPS reviews rehabilitation projects seeking the investment tax credit. NPS certifies that the subject building is a “certified historic structure,” and thus eligible for the tax credits or tax deduction [Part 1 review] and reviews the work to the building [Part 2 review]. If the rehabilitation project meets the Secretary of the Interior's Standards for Rehabilitation, NPS designates the project a “certified rehabilitation” eligible for the tax credit to the Internal Revenue Service [Part 3 review]. However, the NPS does not award tax credits or deductions or make any other financial awards under this program.
Approval/Disapproval Decision Time
Applications for rehabilitation tax incentives are reviewed by State Historic Preservation Offices normally within 30 days of receipt, and then forwarded to NPS. Decisions on tax incentives applications normally are made by NPS within 30 days of receipt of review fee, but the time can vary according to the thoroughness of the complete application or the nature of problems encountered and the range of alternatives.
Investment tax credit applications that are initially denied may be appealed to NPS' Chief Appeals Officer. A decision by the Chief Appeals Officer is the final administrative decision on behalf of the Department of the Interior.
How are proposals selected?
How may assistance be used?
Technical information is provided to assist Federal agencies, State and local governments, and owners of certified historic structures to preserve and maintain historic properties under their jurisdiction or control. The 20% investment tax credit applies only to income-producing buildings listed in the National Register of Historic Places or contributing to registered historic districts; and only for rehabilitations determined by NPS to meet the Secretary of the Interior's Standards for Rehabilitation. The income tax deduction for the donation of conservation easements applies to income-producing and non-income producing buildings. NPS does not award tax credits or deductions, but only certifies to the Internal Revenue Service whether buildings qualify as “certified historic structures” and whether rehabilitations undertaken qualify as “certified rehabilitations.” For matching grants, see CFDA #15.904, Historic Preservation Grants-in-Aid.
What are the requirements after being awarded this opportunity?
Completed rehabilitation work must be documented in photographs submitted with the Request for Certification Work (NPS Form 10-168c). Completed rehabilitation work must be documented in photographs submitted with the Request for Certification Work (NPS Form 10-168c). Cash reports are not applicable. Progress reports are not applicable. Expenditure reports are not applicable. Completed rehabilitation work must be documented in photographs submitted with the Request for Certification Work (NPS Form 10-168c).
In accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements, non-Federal entities that expend financial assistance of $750,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Non-Federal entities that expend less than $750,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in 2 CFR 200.503. The Secretary of the Interior reserves the right to inspect the property at any time up to 5 years after the completion of the rehabilitation and to withdraw certification of rehabilitation work not undertaken as described or of additional unapproved project work undertaken inconsistent with the Secretary of the Interior's Standards for Rehabilitation.
Other Assistance Considerations
Formula and Matching Requirements
This program has no statutory formula.
Matching requirements are not applicable to this program.
MOE requirements are not applicable to this program.
Length and Time Phasing of Assistance
Not applicable. Method of awarding/releasing assistance: lump sum.
Who do I contact about this opportunity?
Regional or Local Office
None. See Catalog Appendix IV for addresses.
Brian Goeken 1849 C Street, N.W., ORG 2255
, Washington, District of Columbia 20240 Phone: (202) 513-7270
(Advisory Services and Counseling) FY 14 $0; FY 15 est $0; and FY 16 est $0 - This program does not make monetary awards, but is limited to certifying eligibility for historic preservation tax incentives to the Internal Revenue Service.
Range and Average of Financial Assistance
Regulations, Guidelines and Literature
36 CFR Part 67 (for tax incentives program). Treasury Regulations Section 1.48-12. For a free catalog listing publications of the Cultural Resources programs of the National Park Service, write Headquarters Office listed below or see website at http://www.nps.gov/tps/
Examples of Funded Projects
Fiscal Year 2014: This program is a partnership among the NPS, the IRS, and State Historic Preservation Offices. (SHPOs). The SHPOs serve as a points of contact for property owners and provide forms
and technical assistance. The SHPOs also make certification recommendations to the NPS. The IRS publishes regulations governing qualifying
rehabilitation expenses, the periods for incurring expenses, the tax consequences of certification
decisions by the NPS, and all other procedural and legal matters concerning the rehabilitation tax credits. Fiscal Year 2015: No information available. Fiscal Year 2016: No information available.