by formally vacating its 2007 regulation. By that time, a replacement regulation had already been proposed but, as of 2015, that replacement regulation has not been made final. In late 2012, HUD published an "interpretive rule" declaring that the statutory definition of a "prohibited source" of down-payment funds would not include governmental agencies. In April 2012, an ex relatio complaint was filed in a federal District Court against five mortgage banks. Although Nehemiah was not a party to this complaint, the allegations related to the banks' treatment of Nehemiah-assisted down payments. In July 2014, the court dismissed the claim, citing a lack of subject-matter jurisdiction. Activities since 2008 According to its website, the Nehemiah Corporation has been operating as a social enterprise organization composed of non-profit affiliates and for-profit subsidiaries. An undated description of the Corporation on its web site lists two for-profit subsidiaries, only one of which (Nfinit Solutions) was still active as of 2015. Nfinit Solutions provides educational and foreclosure-relief services to homeowners. As of 2015, the Nehemiah Corporation has maintained its status as a "public charity" under the rules of the Internal Revenue Service. Its financial report for fiscal year 2013 indicates that the Corporation had assets of approximately $7 million. For that fiscal year, it reported expenses of slightly more than $200,000, of which $1,166 was for "grants and other assistance". Also as of 2015, three affiliated entities have also maintained their statuses as "public charities": the Nehemiah Progressive Housing Development Corporation, the Nehemiah Community Reinvestment Fund, and the Nehemiah Community Foundation. Nehemiah Progressive Housing Development Corporation The 2013 financial statement for the Nehemiah Progressive Housing Development Corporation showed that it had no assets or revenue. Nehemiah Community Reinvestment Fund The Nehemiah Community Reinvestment Fund (NCRF) was founded in 1997. It provides funds (via loans and investment capital) to real-estate development projects intended to revitalize low income neighborhoods. As of the end of the 2013 fiscal year, the Fund had assets of approximately $11.0 million, about half of which were held in "program-related investments". Nehemiah Community Foundation The Nehemiah Community Foundation was founded in 2000 and provides grants to various individuals and non-profit and faith-based organizations. The Foundation developed a Wealth Empowerment Program, which provides instructional and other resources related to individual finance and home ownership. In 1997, the Foundation created, and is a co-sponsor of, the Nehemiah Emerging Leaders Program, which facilitates management training for