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Most tax credit sites keep some type of prospect waiting list. If your site participates in HUD-subsidized programs, such as Section 8 or Section 236, a written resident selection plan is mandatory and must follow HUD guidelines [HUD Handbook 4350.3., Ch. 4, Sec. 1]. But even if not required by HUD or your state housing agency, keeping detailed waiting list records helps to show that you've been actively marketing your units, and it offers evidence to dispel potential discrimination claims.