Courtney A. Mooney

Courtney Mooney is counsel in our Community Development Finance group. She handles transactions involving low-income housing tax credits, representing syndicators and direct investors, and transactions involving renewable energy tax credits, representing developers, equity investors, and syndicators.

What do you focus on?

Low-Income Housing Tax Credits

I assist clients in closing low-income housing tax credit transactions involving multiple layers of public and private financing, including tax-exempt bonds. I handle the due diligence review to identify key issues in the early stages of the deal process and to find solutions to achieve our clients’ objectives. A central part of my role is drafting and negotiating the equity transaction documents.

Renewable Energy Tax Credits

I coordinate all aspects of complex transactions involving renewable energy investment tax credits. These transactions often involve multiple projects and varying transaction structures. I draft and negotiate the tax equity and loan documents on behalf of our clients to ensure they receive the most favorable terms. I manage the due diligence review on these complex transactions and assist with closing these transactions in an efficient manner while managing our clients’ risks.

What do you see on the horizon?

As a result of the recent changes to the tax code, I anticipate significant activity and opportunity in both the low-income housing tax credit and renewable energy tax credit marketplaces. I look forward to working with our clients to address the impacts of these changes and take advantage of new opportunities.


  • “How it Plays Out: Sophisticated Tax, Legal, and Accounting Issues in Year 15 (Pt II),” IPED’s 2022 Tax Credit Property Dispositions Conference, Philadelphia, PA, July 28, 2022
  • “Tax Equity Structuring and Strategies for Renewable Energy & Storage Projects,” EUCI Webinar, June 28-29, 2022
  • “Project Finance Primer,” Novogradac 2022 Spring Renewable Energy and Environmental Tax Credits Conference, Denver, CO, May 18, 2022
  • “Using tax-exempt bonds with housing tax credits,” IPED’s Learn the Basics: Housing Tax Credits 101, March 25, 2022
  • “Understanding the Numbers: Sources, Uses, and More,” IPED’s Learn the Basics: Housing Tax Credits 101, March 24, 2022
  • “Deal Structuring and Investment Essentials,” Housing Credit 101: An NCSHA Training Virtual Conference, November 18, 2021
  • “Project Finance Primer,” Novogradac 2021 Fall Renewable Energy and Environmental Tax Credits Conference, Washington, DC, November 3, 2021
  • “Renewable Energy & Storage Project Tax Structuring and Strategies,” EUCI's Virtual Program, June 15, 2021
  • “Project Finance Primer,” Novogradac 2020 Financing Renewable Energy Tax Credits Fall Virtual Conference, November 5–6, 2020
  • “Renewable Energy Project Tax Structuring and Strategies,” EUCI online course, June 17-18, 2020


Courtney A. Mooney



Phone: 617-345-1329

Fax: 844-705-5324

Boston College Law School, J.D.

New York University, B.A.


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