Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 4,247,180 | 7,468,149 | 16,126,729 | 32,327,390 | 56,503,714 | 116,673,162 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 23,062,117 | 34,319,961 | 22,723,610 | 28,842,136 | 29,301,834 | 138,249,658 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 27,309,297 | 41,788,110 | 38,850,339 | 61,169,526 | 85,805,548 | 254,922,820 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 254,922,820 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 27,309,297 | 41,788,110 | 38,850,339 | 61,169,526 | 85,805,548 | 254,922,820 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 845,458 | 1,401,168 | 1,211,186 | 1,800,907 | 2,014,450 | 7,273,169 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 845,458 | 1,401,168 | 1,211,186 | 1,800,907 | 2,014,450 | 7,273,169 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 267,064 | 109,211 | 376,275 | |||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 28,421,819 | 43,298,489 | 40,061,525 | 62,970,433 | 87,819,998 | 262,572,264 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
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2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| PART I, LINE 1 AND PART III, LINE 1: | ESTABLISHED IN 1896, VOLUNTEERS OF AMERICA IS A NATIONAL, NONPROFIT, FAITH-BASED ORGANIZATION PROVIDING SERVICES SUCH AS HOUSING AND HEALTHCARE TO MORE THAN 2 MILLION PEOPLE IN OVER 400 COMMUNITIES EACH YEAR. IN SUPPORT OF THAT MISSION, VOA NATIONAL SERVICES WAS ORGANIZED AND IS OPERATED TO ENGAGE IN, SUPPORT, PROMOTE, DEVELOP AND ADMINISTER HEALTH AND HEALTH-RELATED SERVICES, HOUSING, AND SUPPORTIVE SERVICES TO SENIORS AND DISABLED INDIVIDUALS. |
| FORM 990, PART VI, SECTION A, LINE 2 | MICHAEL KING, JOSEPH BUDZYNSKI, KIMBERLY KING, JACCI NICKELL, NANCY GAVIN, PAUL SOCZYNSKI, PETER DESJARDINS, DAVID PASKOFF, DAVID NISIVOCCIA, AND FAITH NUTZ HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER, BECAUSE THEY SERVE AS DIRECTORS, OFFICERS, AND/OR KEY EMPLOYEES OF VOLUNTEERS OF AMERICA, INC., VOLUNTEERS OF AMERICA NATIONAL SERVICES, AND/OR THEIR RELATED ORGANIZATIONS. |
| FORM 990, PART VI, SECTION A, LINE 6 | VOLUNTEERS OF AMERICA, INC. IS THE SOLE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7A | VOLUNTEERS OF AMERICA, INC. HAS THE RIGHT TO ELECT OR APPOINT ALL DIRECTORS OF THE BOARD EXCEPT FOR THE PRESIDENT/CEO WHO IS AN EX-OFFICIO, VOTING DIRECTOR. |
| FORM 990, PART VI, SECTION A, LINE 7B | VOLUNTEERS OF AMERICA, INC. APPROVES AMENDMENTS TO THE ARTICLES AND BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE TAX RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. THE BOARD HAS 5 DAYS TO REVIEW AND GIVE COMMENTS ON THE RETURN. AFTER THE COMMENT PERIOD, ANY CHANGES WILL BE MADE TO THE RETURN. THE BOARD OF DIRECTORS IS THEN PROVIDED A COMPLETE COPY OF THE FINAL RETURN UPON FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY REQUIRES OFFICERS, DIRECTORS AND KEY EMPLOYEES TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE POLICY AND DISCLOSURE FORM ARE DISTRIBUTED AND COLLECTED ANNUALLY, AND INDIVIDUALS ARE REQUIRED TO UPDATE THE DISCLOSURE FORM THROUGHOUT THE YEAR IN THE EVENT POTENTIAL CONFLICTS ARISE. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS AND MAY REQUIRE SAID OFFICER, DIRECTOR AND KEY EMPLOYEE TO RECUSE FROM PARTICIPATION TO AVOID A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION'S PRESIDENT AND CEO IS NOT DIRECTLY COMPENSATED BY THE ORGANIZATION BUT IS COMPENSATED BY A RELATED ORGANIZATION, VOLUNTEERS OF AMERICA, INC. THE ORGANIZATION DOES REIMBURSE VOLUNTEERS OF AMERICA, INC. FOR APPROXIMATELY 15% OF THE PRESIDENT AND CEO'S COMPENSATION AND BENEFITS. VOLUNTEERS OF AMERICA'S PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S PRESIDENT AND CEO, OFFICERS, AND KEY EMPLOYEES INCLUDES REVIEW AND APPROVAL BY A COMPENSATION COMMITTEE FORMED OF INDEPENDENT MEMBERS APPOINTED BY THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE CONDUCTS A MARKET COMPENSATION ANALYSIS REVIEW EVERY YEAR AND REPORTS THEIR CONCLUSIONS TO THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 603,124. TOTAL EXPENSES 603,124. INDIRECT PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,109. TOTAL EXPENSES 1,109. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 48,980. TOTAL EXPENSES 48,980. LEASED EMPLOYEE EXPENSES: PROGRAM SERVICE EXPENSES 23,288,131. TOTAL EXPENSES 23,288,131. MANAGEMENT: MANAGEMENT AND GENERAL EXPENSES 2,753,646. TOTAL EXPENSES 2,753,646. PURCHASED SERVICES FROM VOA AFFILIATES: PROGRAM SERVICE EXPENSES 617,077. TOTAL EXPENSES 617,077. OTHER FEES: PROGRAM SERVICE EXPENSES 97,936. TOTAL EXPENSES 97,936. |
| FORM 990, PART XII, LINE 2C; | THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. |
| FORM 990 | ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY SUSSEX VOA AFFORDABLE HOUSING MM, INC. LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. SUSSEX VOA AFFORDABLE HOUSING MM, INC. QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 100% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES (TAX-EXEMPT ENTITY). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY SUSSEX VOA AFFORDABLE HOUSING MM, INC. AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY VOA CREEKSIDE MANOR AH GP, INC. LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. VOA CREEKSIDE MANOR AH GP, INC. QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 100% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES (TAX-EXEMPT ENTITY). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY VOA CREEKSIDE MANOR AH GP, INC. AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY PALOMA GARDEN SH GP, LLC LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. PALOMA GARDEN SH GP, LLC QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 100% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES (TAX-EXEMPT ENTITY). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY PALOMA GARDEN SH GP, LLC AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. JII VOA MM, LLC LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. JII VOA MM, LLC QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 80% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES AND 20% BY VOLUNTEERS OF AMERICA OF ALASKA, INC. (TAX-EXEMPT ENTITIES). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY JII VOA MM, LLC AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY THOMAS SQUARE VOA GP, LLC LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. THOMAS SQUARE VOA GP, LLC QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 100% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES (TAX-EXEMPT ENTITY). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY THOMAS SQUARE VOA GP, LLC AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. |
| FORM 990 | ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY NAYLOR MILL LODGES 2, LLC LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX-EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. NAYLOR MILL LODGES 2, LLC QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 70% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES AND 30% BY INTERFAITH DEVELOPMENT CORPORATION OF THE EASTERN SHORE, INC. (TAX-EXEMPT ENTITIES). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY NAYLOR MILL LODGES 2, LLC AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. |
| FORM 990 | ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FT. COLLINS SH MM, LLC LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. FT. COLLINS SH MM, LLC QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 100% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES (TAX-EXEMPT ENTITY). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY FT. COLLINS SH MM, LLC AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. |
| FORM 990 | ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY LAS VEGAS ELDERLY HOUSING II GP, LLC LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. LAS VEGAS ELDERLY HOUSING II GP, LLC QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 100% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES (TAX-EXEMPT ENTITY). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY LAS VEGAS ELDERLY HOUSING II GP, LLC AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. |
| FORM 990 | ELECTION UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY IH MM, LLC LOCATED AT 1660 DUKE STREET, ALEXANDRIA, VA 22314 HEREBY ELECTS UNDER INTERNAL REVENUE CODE SECTION 168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF APPLYING THE RULES FOUND IN I.R.C. SECTION 168(H)(6). THIS ELECTION IS AVAILABLE TO BE MADE BY AN ENTITY THAT IS NOT TAX EXEMPT, BUT WHICH IS CONTROLLED 50% OR MORE BY A TAX-EXEMPT ENTITY. IH MM, LLC QUALIFIES TO MAKE SUCH ELECTION, AS IT IS OWNED 38% BY VOLUNTEERS OF AMERICA NATIONAL SERVICES, 24% BY VOLUNTEERS OF AMERICA CHESAPEAKE, INC., 32% BY HOME PARTNERSHIP INC. AND 8% BY HARVE DE GRACE HOUSING AUTHORITY. (TAX-EXEMPT ENTITIES). THE PURPOSE OF THIS ELECTION IS TO TREAT THE ENTITIES ALLOCABLE SHARE OF DEPRECIABLE PROPERTY OWNED BY IH MM, LLC AS PROPERTY WHICH IS NOT TAX-EXEMPT USE PROPERTY. |
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| Software Version: |