BBAR phase IV corporation ("BIVC") is organized and operated as a supporting organization (as described in section 509(a)(3) of the IRC), with respect to building bridges across the river, INC. ("BBAR"). BIVC promotes, designs, fundraises for, constructs, and operates a building housing the washington school for girls on the campus of BBAR. BIVC was created to facilitate the use of new markets TAX credits ("NMTC") as a financing source for part of the cost of the new building.