FHA lenders may have to treat seller-funded downpayment assistance as an inducement to purchase if the Internal Revenue Service decides to terminate the tax-exempt status of nonprofits currently providing such assistance, warned the Mortgage Bankers Association. In an analysis of an IRS administrative ruling issued earlier this month, the mortgage banking trade group said the ruling will likely cause the tax agency to rescind the exempt status of many seller-funded downpayment assistance providers, or