Except in the case of the transfer of a portion of a Certificate as set forth in Section 355.309 of this Part, the minimum amount of a Donation shall be $10,000. Individual Donations in an aggregated Donation, including Donations for which the Affordable Housing Tax Credits are transferred as permitted under Section 355.309 of this Part, may be less than $10,000; however, the aggregated Donation must be at least $10,000.
Ill. Admin. Code tit. 47, § 355.303
Amended at 34 Ill. Reg. 15822, effective September 28, 2010