| Relationships | Role | Relationship Start | Relationship End |
| Cha Corporate Fund V, Inc. | Parent | 7/10/1998 | 6/29/2007 |
| Arcand Company Limited Partnership, The | Parent | 1/1/2001 | 6/29/2007 |
| Columbia Housing Partners Corporate Tax Credit V L.P. | Subsidary | 7/10/1998 | 6/29/2007 |