Providing housing assistance to persons at or below the poverty level would generally present a clear situation for promoting charity by offering relief to those who could not otherwise afford decent housing. However, in the cutting edge of organizations seeking to qualify under IRC 501(c)(3), we are encountering “low-income” or “affordable” housing programs geared toward persons whose incomes are near or slightly below the median income level or whose occupants represent a mix of very-low, low and moderate income families. Readers may be surprised to learn that there are low-income or affordable housing programs for which they may qualify.