---
kind: "section"
citation: "36 C.F.R. § 68.1"
title: "36"
number: "68.1"
heading: "Intent."
url: "https://uscodex.org/cfr/36/68.1"
---

# §68.1. Intent.


The intent of this part is to set forth standards for the treatment of historic properties containing standards for preservation, rehabilitation, restoration and reconstruction. These standards apply to all proposed grant-in-aid development projects assisted through the National Historic Preservation Fund. [36 CFR part 67](/cfr/36/part67.md) focuses on “certified historic structures” as defined by the IRS Code of 1986. Those regulations are used in the Preservation Tax Incentives Program. [36 CFR part 67](/cfr/36/part67.md) should continue to be used when property owners are seeking certification for Federal tax benefits.


## Notes

### Authority

Authority: The National Historic Preservation Act of 1966, as amended (16 U.S.C. 470 et seq. ); sec. 2124 of the Tax Reform Act of 1976, 90 Stat. 1918; E.O. 11593, 3 CFR part 75 (1971); sec. 2 of Reorganization Plan No. 3 of 1950 (64 Stat. 1262).

### Source

Source: 60 FR 35843, July 12, 1995, unless otherwise noted.