When beginning a Historic Tax Credit (HTC) project, one of the most important steps is to understand the building’s status as a “Certified Historic Structure,” as defined in 36CFR67. In order for a project to be eligible for the HTC program, the building must be a certified historic structure. To be considered such, a building must be listed individually in the National Register of Historic Places (National Register), be a contributing resource within a historic district listed in the National Register, or contribute to a local historic district that has been certified historic by the National Park Service (NPS). Fortunately, in today’s market, there are many opportunities to acquire a property that already meets this criteria, but securing National Register listing could be necessary and recognizing this distinction early in a project can help avoid delays.