Community Housing and Opportunity Foundation

“The organization had no committees as of 12/31/2022.”

“The accounting firm sends a draft of the return to the organization. Members of the organization (but not the full board of directors) review the return and approve prior to filing.”

“Existing policies, returns and financial statements are made available to the public upon written request to the extent required by applicable law.”

“Copy of section 168(h)(6) election made on form 1120 for related corporation chof amity, llc (fein 87-1396159): chof amity, llc, a subsidiary of community housing and opportunity foundation, a delaware non-for-profit organization, hereby makes an election under section 168(h)(6)(f)(ii) of the internal revenue code of 1986, as amended (the "code"): (i) not to be treated as a tax-exempt entity for purposes to section 168(h)(5) and (6) , and (ii) which provides that any gain recognized by its tax-exempt parent (as defined in section 168(h)(2) of the code) on any disposition of an interest in chof amity, llc, and any dividend income or interest income received or accrued by a tax-exempt parent shall be treated as unrelated business taxable income for purposes of code section 511.”

“Copy of section 168(h)(6) election made on form 1120 for related corporation chof bgt, llc (fein 87-1871518): chof bgt llc, a subsidiary of community housing and opportunity foundation, a delaware non-for-profit organization, hereby makes an election under section 168(h)(6)(f)(ii) of the internal revenue code of 1986, as amended (the "code"): (i) not to be treated as a tax-exempt entity for purposes to section 168(h)(5) and (6) , and (ii) which provides that any gain recognized by its tax-exempt parent (as defined in section 168(h)(2) of the code) on any disposition of an interest in chof bgt, llc, and any dividend income or interest income received or accrued by a tax-exempt parent shall be treated as unrelated business taxable income for purposes of code section 511.”