CV Appalachian Cde Inc.

Schedule D, Page 3, Part X

“Cvc is a not-for-profit organization as described under section 501(c)(3) of the internal revenue code. Cvc as a nonprofit organization is subject to taxes on gross unrelated business income less expenses directly connected to this income, subject to a 1,000 exemption. Cvc has no material sources of net unrelated business income. Cvp, crp, cfc i, chef space llc, cv midland companies, mpact pro llc, the met funding, llc, and mustard seed development company, llc, are single-member limited liability companies and disregarded entities for federal income tax purposes. As a disregarded entity, no separate income tax filings were required, and the income and expenses are included in the income tax returns of cvc. Effective november 13, 2018, the met development, lnc. Was determined to be a type ii supporting organization and public charity under section 509 (a)(3) of the lnternal revenue code. Effective may 15, 2019, cva was determined to be a public charity under section 170(b)(1)(a)(vi) of the lnternal revenue code. The fasb asc prescribes a recognition threshold and measurement attribute for how an entity should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the entity has taken or expects to take on a tax return. The fasb asc requires that the financial statements reflect expected future tax consequences of such positions presuming the taxing authorities' full knowledge of the position and all relevant facts, but without considering time values. Cvc is subject to routine audits by taxing authorities, however, there are currently no audits for any tax periods in progress. Under federal tax statutes of limitations, cvc believes it is no longer subject to federal income tax examinations for years prior to december 31, 2017.”