Exhibit 21.1

Entity Name	State Code
AIMCO PROPERTIES, L.P.	DE
107-145 WEST 135TH STREET ASSOCIATES LIMITED PARTNERSHIP	NY
1133 FIFTEENTH STREET ASSOCIATES	DC
1133 FIFTEENTH STREET FOUR ASSOCIATES (A MARYLAND LIMITED PARTNERSHIP)	MD
1212 SOUTH MICHIGAN LLC	IL
1-36 JAIDEE DRIVE ASSOCIATES LIMITED PARTNERSHIP	CT
1625 ROSEMARIE LIMITED PARTNERSHIP	CA
2100 IDLEWOOD AVENUE, L.P.	NY
224 E. COMMONWEALTH APARTMENTS, A CALIFORNIA LIMITED PARTNERSHIP	CA
249 ALBANY HEIGHTS LIMITED PARTNERSHIP	GA
324 SOUTH HORNE STREET ASSOCIATES LIMITED PARTNERSHIP	AZ
3258 BCP ASSOCIATES, L.P.	TN
3971 E. BIJOU ASSOCIATES, A COLORADO LIMITED PARTNERSHIP	CO
5 MILE LIMITED PARTNERSHIP	MI
601 NORTH GRAND AVENUE PARTNERS LIMITED PARTNERSHIP	CA
62ND STREET JOINT VENTURE	IL
62ND STREET LIMITED PARTNERSHIP	IL
630 EAST LINCOLN AVENUE ASSOCIATES LIMITED PARTNERSHIP	NY
7400 ROOSEVELT INVESTORS	PA
ABBOTT ASSOCIATES LIMITED PARTNERSHIP	NY
ACQUISITION LIMITED PARTNERSHIP	MD
ACTC VI MANAGER, LLC	DE
AHP ACQUISITION COMPANY, LLC	ME
AIC REIT PROPERTIES LLC	DE
AIMCO 118-120 WEST 109TH STREET, LLC	DE
AIMCO 136-140 WEST 109TH STREET, LLC	DE
AIMCO 1582 FIRST AVENUE, LLC	DE
AIMCO 173 EAST 90TH STREET, LLC	DE
AIMCO 182-188 COLUMBUS AVENUE, LLC	DE
AIMCO 202-206 WEST 109TH STREET, LLC	DE
AIMCO 203-211 WEST 109TH STREET, LLC	DE
AIMCO 204-206 WEST 133, LLC	DE
AIMCO 212-214 WEST 109TH STREET, LLC	DE
AIMCO 2232-2240 ACP, LLC	DE
AIMCO 223-225 WEST 109TH STREET, LLC	DE
AIMCO 2247-2253 ACP, LLC	DE
AIMCO 2252-2258 ACP, LLC	DE
AIMCO 2300-2310 ACP, LLC	DE
AIMCO 233-235 WEST 109TH STREET, LLC	DE
AIMCO 237 NINTH AVENUE, LLC	DE
AIMCO 240 WEST 73RD STREET CO-OWNER, LLC	DE
AIMCO 240 WEST 73RD STREET, LLC	DE
AIMCO 241-251 WEST 109TH STREET, LLC	DE
AIMCO 2484 ACP, LLC	DE
AIMCO 306 EAST 89TH STREET, LLC	DE
AIMCO 311/313 EAST 73RD STREET, LLC	DE
AIMCO 322 EAST 61ST STREET, LLC	DE
AIMCO 452 EAST 78TH STREET PROPERTY, LLC	DE
AIMCO 464-466 AMSTERDAM 200-210 WEST 83RD STREET, LLC	DE
AIMCO 510 EAST 88TH STREET PROPERTY, LLC	DE
AIMCO 514 EAST 88TH STREET, LLC	DE

Entity Name	State Code
AIMCO 656 ST. NICHOLAS, LLC	DE
AIMCO 759 ST. NICHOLAS, LLC	DE
AIMCO 88TH STREET/SECOND AVENUE PROPERTIES, LLC	DE
AIMCO ALL HALLOWS, LLC	DE
AIMCO ALLIANCE TOWERS PRESERVATION GP, LLC	DE
AIMCO ANCHORAGE, L.P.	DE
AIMCO ANGELES GP, LLC	DE
AIMCO ANTIOCH, L.L.C.	DE
AIMCO ARVADA HOUSE, LLC	DE
AIMCO ASSOCIATED PROPERTIES, LP	DE
AIMCO ASSURANCE LTD.	BD
AIMCO AUBURN GLEN APARTMENTS, LLC	DE
AIMCO BALAYE APARTMENTS I, LLC	DE
AIMCO BALAYE APARTMENTS II, LLC	DE
AIMCO BAYBERRY HILL LAND, LLC	DE
AIMCO BAYVIEW, LLC	DE
AIMCO BEACON HILL PRESERVATION GP, LLC	DE
AIMCO BEAU JARDIN, L.P.	DE
AIMCO BEECH LAKE, L.L.C.	DE
AIMCO BENT OAKS, LLC	DE
AIMCO BILTMORE, LLC	DE
AIMCO BOLTON NORTH, L.L.C.	DE
AIMCO BOSTON LOFTS, L.P.	DE
AIMCO BRE I, LLC	DE
AIMCO BRE II, LLC	DE
AIMCO BREAKERS, L.P.	DE
AIMCO BRENTWOOD, LLC	DE
AIMCO BRIDGEWATER, L.P.	DE
AIMCO BROKERAGE SERVICES, INC.	MD
AIMCO BROOK RUN, L.L.C.	DE
AIMCO BROOKWOOD, L.P.	DE
AIMCO BUENA VISTA APARTMENTS GP, LLC	DE
AIMCO BUENA VISTA APARTMENTS, L.P.	DE
AIMCO BUTTERNUT CREEK PRESERVATION GP, LLC	DE
AIMCO CALHOUN CLUB, L.L.C.	DE
AIMCO CALHOUN, L.L.C.	DE
AIMCO CAMERON VILLAS, L.L.C.	DE
AIMCO CANTERBURY GARDENS PRESERVATION GP, LLC	DE
AIMCO CANTERBURY GREEN, L.L.C.	DE
AIMCO CAPE COD, LLC	DE
AIMCO CAPITAL GP I, LLC	DE
AIMCO CAPITAL HOLDINGS FUND VI, LLC	DE
AIMCO CAPITAL HOLDINGS FUND VII, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND I, LIMITED PARTNERSHIP	CA
AIMCO CAPITAL TAX CREDIT FUND II, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND III, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND IV, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND IX, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND V, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND VI, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND VII, LLC	DE

Entity Name	State Code
AIMCO CAPITAL TAX CREDIT FUND VIII, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND X, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND XI, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND XII, LLC	DE
AIMCO CAPITAL TAX CREDIT FUND XIII, LLC	DE
AIMCO CAPITAL TAX CREDIT I, INC.	CA
AIMCO CAPITAL TAX CREDIT MANAGEMENT II, LLC	DE
AIMCO CAPITAL TAX CREDIT MANAGEMENT III, LLC	DE
AIMCO CAPITAL, INC.	DE
AIMCO CARRIAGE HOUSE GP, LLC	DE
AIMCO CASA DE LAS HERMANITAS DEVCO, LLC	DE
AIMCO CASA DE MONTEREY GP, LLC	DE
AIMCO CASA DE MONTEREY, L.P.	DE
AIMCO CASTLE COURT APARTMENTS — FALL RIVER, LLC	DE
AIMCO CENTRAL PARK TOWNHOMES, LLC	DE
AIMCO CHATHAM HARBOR, L.L.C.	DE
AIMCO CHELSEA LAND, L.L.C.	DE
AIMCO CHELSEA MEMBER, L.L.C.	DE
AIMCO CHELSEA RIDGE, L.L.C.	DE
AIMCO CHESTNUT HALL GP, LLC	DE
AIMCO CHESTNUT HALL LIMITED PARTNERSHIP	DE
AIMCO CHESTNUT HILL GP, LLC	DE
AIMCO CK PROPERTIES, LLC	DE
AIMCO COLONY, L.P.	DE
AIMCO COLUMBUS AVE., LLC	DE
AIMCO CONSTRUCTION SERVICES, LLC	DE
AIMCO COPPERWOOD, LLC	DE
AIMCO COUNTRY CLUB HEIGHTS, LLC	DE
AIMCO COUNTRY LAKES, L.L.C.	IL
AIMCO COVINGTON POINTE, L.P.	DE
AIMCO CREVENNA OAKS GP, LLC	DE
AIMCO CROSSWOOD PARK APARTMENTS GP, LLC	DE
AIMCO CROSSWOOD PARK APARTMENTS, L.P.	DE
AIMCO CROWS NEST APARTMENTS, L.P.	DE
AIMCO CROWS NEST, L.P.	DE
AIMCO DEERBROOK, LLC	DE
AIMCO DORAL OAKS, L.P.	DE
AIMCO EAGLE’S NEST/TRAILS OF ASHFORD, LLC	DE
AIMCO ELM CREEK, L.P.	DE
AIMCO EQUITY SERVICES, INC.	VA
AIMCO ESPLANADE AVENUE APARTMENTS, LLC	DE
AIMCO FALL RIVER II, L.L.C.	DE
AIMCO FALL RIVER, L.L.C.	DE
AIMCO FIELDCREST, L.P.	DE
AIMCO FLAMINGO HEALTH CLUB, LLC	DE
AIMCO FONDREN COURT, L.P.	DE
AIMCO FORESTLAKE APARTMENTS, LLC	DE
AIMCO FOUNTAIN PLACE PRESERVATION GP, LLC	DE
AIMCO FOXCHASE, L.P.	DE
AIMCO FRAMINGHAM, LLC	DE
AIMCO FRANKFORD PLACE, LLC	DE

Entity Name	State Code
AIMCO GALLERIA OFFICE, L.P.	DE
AIMCO GARDENS GP LLC	DE
AIMCO GLENS APARTMENTS, LLC	DE
AIMCO GP LA, L.P.	DE
AIMCO GRANADA, L.L.C.	DE
AIMCO GREENBRIAR PRESERVATION GP, LLC	DE
AIMCO GREENS OF NAPERVILLE, L.L.C.	DE
AIMCO GREENS, L.L.C.	DE
AIMCO GREENSPRING, L.P.	DE
AIMCO GROUP, L.P.	DE
AIMCO GS SWAP, LLC	DE
AIMCO HANOVER SQUARE/DIP, L.L.C.	DE
AIMCO HARLEM FUNDING, LLC	DE
AIMCO HEATHER RIDGE, L.P.	DE
AIMCO HEMET DEVCO, LLC	DE
AIMCO HERITAGE PARK, L.P.	DE
AIMCO HIGHLAND PARK LAND, LLC	DE
AIMCO HIGHLAND PARK, L.P.	DE
AIMCO HILLMEADE, LLC	DE
AIMCO HOLDINGS, L.P.	DE
AIMCO HOPKINS VILLAGE PRESERVATION GP, LLC	DE
AIMCO HORIZONS WEST APARTMENTS, LLC	DE
AIMCO HP/SWAP, LLC	DE
AIMCO HUDSON HARBOUR, LLC	DE
AIMCO HUNTER’S CROSSING, L.P.	DE
AIMCO HYDE PARK TOWER, L.L.C.	DE
AIMCO INDEPENDENCE GREEN, L.L.C.	DE
AIMCO INDIO DEVCO, LLC	DE
AIMCO INGRAM SQUARE PRESERVATION GP, LLC	DE
AIMCO IPLP, L.P.	DE
AIMCO JACQUES-MILLER, L.P.	DE
AIMCO JV PORTFOLIO #1, LLC	DE
AIMCO KEY TOWERS, L.P.	DE
AIMCO KIRKWOOD HOUSE PRESERVATION GP, LLC	DE
AIMCO KIRKWOOD HOUSE PRESERVATION SLP, LLC	DE
AIMCO LA SALLE, LLC	DE
AIMCO LA VISTA, LLC	DE
AIMCO LAKE CASTLETON ARMS, L.L.C.	DE
AIMCO LEAHY SQUARE APARTMENTS, LLC	DE
AIMCO LEXINGTON (TX), LLC	DE
AIMCO LJ TUCSON, L.P.	DE
AIMCO LOFTS HOLDINGS, L.P.	DE
AIMCO LORING TOWERS, LLC	DE
AIMCO LOS ARBOLES, L.P.	DE
AIMCO LP LA, LP	DE
AIMCO LT, L.P.	DE
AIMCO MAPLE BAY, L.L.C.	DE
AIMCO MEADOWS AT ANDERSON MILL, L.P.	DE
AIMCO MERRILL HOUSE, L.L.C.	DE
AIMCO MICHIGAN APARTMENTS, LLC	DE
AIMCO MICHIGAN MEADOWS HOLDINGS, L.L.C.	DE

Entity Name	State Code
AIMCO MICHIGAN MEADOWS, L.L.C.	DE
AIMCO MONTEREY GROVE APARTMENTS TIC 2, LLC	DE
AIMCO MONTEREY GROVE APARTMENTS, LLC	DE
AIMCO MOUNTAIN VIEW APARTMENTS GP, LLC	DE
AIMCO MOUNTAIN VIEW APARTMENTS, L.P.	DE
AIMCO MOUNTAIN VIEW, L.L.C.	DE
AIMCO N.P. LOFTS, L.P.	DE
AIMCO NET LESSEE (BAYBERRY HILL), LLC	DE
AIMCO NET LESSEE (GEORGETOWN), LLC	DE
AIMCO NET LESSEE (MARLBORO), LLC	DE
AIMCO NET LESSEE (WATERFORD VILLAGE), LLC	DE
AIMCO NEW BALTIMORE, LLC	DE
AIMCO NEWBERRY PARK PRESERVATION GP, LLC	DE
AIMCO NON-ECONOMIC MEMBER, LLC	DE
AIMCO NORTH ANDOVER, L.L.C.	DE
AIMCO NORTHPOINT, L.L.C.	DE
AIMCO OAK FOREST I, L.L.C.	DE
AIMCO OAK FOREST II, L.L.C.	DE
AIMCO OAKBROOK, L.L.C.	DE
AIMCO OAKWOOD MIAMI, LLC	DE
AIMCO OAKWOOD, L.L.C.	DE
AIMCO OCEAN OAKS, L.L.C.	DE
AIMCO OLDE TOWN WEST III, L.P.	DE
AIMCO OXFORD HOUSE PRESERVATION GP, LLC	DE
AIMCO PACIFICA PARK APARTMENTS, LLC	DE
AIMCO PALM SPRINGS DEVCO, LLC	DE
AIMCO PANORAMA PARK PRESERVATION GP, LLC	DE
AIMCO PARADISE PALMS, LLC	DE
AIMCO PARK AT CEDAR LAWN, L.P.	DE
AIMCO PARK LA BREA HOLDINGS, LLC	DE
AIMCO PARK LA BREA SERVICES, LLC	DE
AIMCO PARK PLACE, LLC	DE
AIMCO PARKVIEW DEVCO, LLC	DE
AIMCO PARKWAYS GP, LLC	DE
AIMCO PATHFINDER VILLAGE APARTMENTS GP, LLC	DE
AIMCO PATHFINDER VILLAGE APARTMENTS, L.P.	DE
AIMCO PAVILION PRESERVATION GP, L.L.C.	DE
AIMCO PAVILION, G.P., L.L.C.	DE
AIMCO PAVILION, L.P., L.L.C.	DE
AIMCO PINE BLUFF VILLAGE PRESERVATION GP, LLC	DE
AIMCO PINE SHADOWS, L.L.C.	DE
AIMCO PINEBROOK, L.P.	DE
AIMCO PINES, L.P.	DE
AIMCO PLACID LAKE, L.P.	DE
AIMCO PLEASANT HILL, LLC	DE
AIMCO PLEASANT TERRACE/CREEKRIDGE SLP, LLC	DE
AIMCO PLUMMER VILLAGE, LLC	DE
AIMCO PROPERTIES FINANCE PARTNERSHIP, L.P.	DE
AIMCO PROPERTIES, LLC	DE
AIMCO QRS GP, LLC	DE
AIMCO RAMBLEWOOD, L.L.C.	DE

Entity Name	State Code
AIMCO REMINGTON, LLC	DE
AIMCO RIDGEWOOD LA LOMA DEVCO, LLC	DE
AIMCO RIDGEWOOD TOWERS PRESERVATION GP, LLC	DE
AIMCO RIVER CLUB, LLC	DE
AIMCO RIVER VILLAGE PRESERVATION GP, LLC	DE
AIMCO RIVERSIDE PARK, L.L.C.	DE
AIMCO RIVERWOODS GP, LLC	DE
AIMCO ROUND BARN MANOR GP, LLC	DE
AIMCO ROYAL CREST — NASHUA, L.L.C.	DE
AIMCO ROYAL GARDENS, L.L.C.	DE
AIMCO ROYAL PALMS, LLC	DE
AIMCO RUSCOMBE GARDENS SLP, LLC	DE
AIMCO SALEM PRESERVATION GP, LLC	DE
AIMCO SAN BRUNO APARTMENT PARTNERS, L.P.	DE
AIMCO SAN JOSE, LLC	DE
AIMCO SANDPIPER, L.P.	DE
AIMCO SCOTCHOLLOW APARTMENTS GP, LLC	DE
AIMCO SCOTCHOLLOW APARTMENTS, L.P.	DE
AIMCO SEASIDE POINT, L.P.	DE
AIMCO SELECT PROPERTIES, L.P.	DE
AIMCO SHOREVIEW, LLC	DE
AIMCO SIGNATURE POINT, L.P.	DE
AIMCO SILVER RIDGE, L.L.C.	DE
AIMCO SOMERSET LAKES, L.L.C.	DE
AIMCO SOUTH BAY VILLA, LLC	DE
AIMCO SOUTHRIDGE, L.P.	DE
AIMCO SOUTHWILLOW, LLC	DE
AIMCO STAFFORD STUDENT APARTMENTS GP, LLC	DE
AIMCO STERLING VILLAGE DEVCO, LLC	DE
AIMCO STONE POINTE, L.L.C.	DE
AIMCO STRATFORD, LLC	DE
AIMCO STRAWBRIDGE SQUARE PRESERVATION GP, LLC	DE
AIMCO SUMMIT OAKS GP, LLC	DE
AIMCO SUNSET ESCONDIDO, L.L.C.	DE
AIMCO SUNTREE PRESERVATION GP, LLC	DE
AIMCO SWISS VILLAGE, L.P.	DE
AIMCO TALBOT WOODS, LLC	DE
AIMCO TAMARAC PINES, LLC	DE
AIMCO TERRY MANOR, LLC	DE
AIMCO TIMBERMILL, L.P.	DE
AIMCO TOMPKINS TERRACE GP, LLC	DE
AIMCO TOR, L.L.C.	DE
AIMCO TOWERS OF WESTCHESTER PARK, LLC	DE
AIMCO TOWNSHIP AT HIGHLANDS APARTMENTS, LLC	DE
AIMCO TRAILS OF ASHFORD, LLC	DE
AIMCO TREE CARE DIVISION, LLC	DE
AIMCO UNIVERSITY WOODS II, L.L.C.	DE
AIMCO UT, L.P.	DE
AIMCO VAN NUYS PRESERVATION, LLC	DE
AIMCO VANTAGE POINTE, L.L.C.	DE
AIMCO VENEZIA, LLC	DE

Entity Name	State Code
AIMCO VERDES DEL ORIENTE, L.L.C.	DE
AIMCO VILLA DE GUADALUPE, L.L.C.	DE
AIMCO VILLA DEL SOL, L.L.C.	DE
AIMCO VILLAGE CREEK AT BROOKHILL, LLC	DE
AIMCO VILLAGE CROSSING, L.L.C.	DE
AIMCO WALNUT HILLS PRESERVATION GP, LLC	DE
AIMCO WARWICK, L.L.C.	DE
AIMCO WASHINGTON SQUARE WEST GP, LLC	DE
AIMCO WAVERLY APARTMENTS, LLC	DE
AIMCO WEATHERLY, L.P.	DE
AIMCO WESTMINSTER OAKS GP, LLC	DE
AIMCO WESTWOOD PRESERVATION GP, LLC	DE
AIMCO WESTWOOD TERRACE GP, LLC	DE
AIMCO WEXFORD VILLAGE II, L.L.C.	DE
AIMCO WEXFORD VILLAGE, L.L.C.	DE
AIMCO WHITEFIELD PLACE, LLC	DE
AIMCO WILLIAMS COVE, LLC	DE
AIMCO WILLIAMSBURG, L.L.C.	DE
AIMCO WILSON ACRES MANAGER, LLC	DE
AIMCO WILSON ACRES, LLC	DE
AIMCO WINDRIDGE, LLC	DE
AIMCO WINDWARD, LLC	DE
AIMCO WINTER GARDEN, LLC	DE
AIMCO WOODLAND HILLS, LLC	DE
AIMCO WOODLAND RIDGE, L.P.	DE
AIMCO WOODLANDS, L.L.C.	DE
AIMCO WOODS OF BURNSVILLE, L.L.C.	DE
AIMCO WOODWAY OFFICE, L.P.	DE
AIMCO YORKTOWN, L.P.	DE
AIMCO/ALLENTOWN, L.L.C.	DE
AIMCO/ALLVIEW, L.L.C.	DE
AIMCO/APOLLO, L.L.C.	DE
AIMCO/BEACH, L.L.C.	DE
AIMCO/BETHESDA EMPLOYEE, L.L.C.	DE
AIMCO/BETHESDA GP, L.L.C.	DE
AIMCO/BETHESDA HOLDINGS ACQUISITIONS, INC.	DE
AIMCO/BETHESDA HOLDINGS, INC.	DE
AIMCO/BETHESDA II, L.L.C.	DE
AIMCO/BETHESDA WILLIAMSBURG, L.L.C.	DE
AIMCO/BLUFFS, L.L.C.	DE
AIMCO/BRANDERMILL, L.L.C.	DE
AIMCO/BRANDON, L.L.C.	DE
AIMCO/BRANDYWINE, L.P.	DE
AIMCO/CASSELBERRY, L.L.C.	DE
AIMCO/CHARLESTON, L.L.C.	DE
AIMCO/CHICKASAW, L.L.C.	DE
AIMCO/CHIMNEYTOP, L.L.C.	DE
AIMCO/COLONNADE, L.L.C.	DE
AIMCO/COLONNADE, L.P.	DE
AIMCO/CONTINENTAL PLAZA LIMITED GP, LLC	DE
AIMCO/DFW APARTMENT INVESTORS GP, LLC	DE

Entity Name	State Code
AIMCO/DFW RESIDENTIAL INVESTORS GP, LLC	DE
AIMCO/FARMINGDALE, L.L.C.	DE
AIMCO/FOX VALLEY, L.L.C.	DE
AIMCO/FOXTREE, L.L.C.	DE
AIMCO/FOXTREE, L.P.	DE
AIMCO/FREEDOM PLACE, L.L.C.	DE
AIMCO/FREEDOM PLACE, L.P.	DE
AIMCO/GALLERIA PARK ASSOCIATES GP, LLC	DE
AIMCO/GREENVILLE, L.L.C.	DE
AIMCO/GROVETREE, L.L.C.	DE
AIMCO/GROVETREE, L.P.	DE
AIMCO/HIDDENTREE, L.L.C.	DE
AIMCO/HIDDENTREE, L.P.	DE
AIMCO/HIL, L.L.C.	DE
AIMCO/HOLLIDAY ASSOCIATES GP, LLC	DE
AIMCO/ISLANDTREE, L.L.C.	DE
AIMCO/ISLANDTREE, L.P.	DE
AIMCO/KINGS, L.L.C.	DE
AIMCO/KIRKMAN, L.L.C.	DE
AIMCO/LAKE RIDGE, L.L.C.	DE
AIMCO/LANTANA, L.L.C.	DE
AIMCO/LEXINGTON, L.L.C.	DE
AIMCO/MIDDLETOWN, L.L.C.	DE
AIMCO/MINNEAPOLIS ASSOCIATES GP, LLC	DE
AIMCO/NASHUA, L.L.C.	DE
AIMCO/NEWPORT, L.L.C.	DE
AIMCO/NHP PARTNERS, L.P.	DE
AIMCO/NHP PROPERTIES, INC.	DE
AIMCO/NORTH WOODS, L.L.C.	DE
AIMCO/OLDE MILL INVESTORS GP, LLC	DE
AIMCO/OLDE MILL, LLC	MD
AIMCO/ONE LINWOOD ASSOCIATES GP, LLC	DE
AIMCO/PALM BEACH, L.L.C.	DE
AIMCO/PARK TOWNE PLACE ASSOCIATES GP, LLC	DE
AIMCO/PINELLAS, L.L.C.	DE
AIMCO/RALS, L.P.	DE
AIMCO/RAVENSWORTH ASSOCIATES GP, LLC	DE
AIMCO/RIVERSIDE PARK ASSOCIATES GP, LLC	DE
AIMCO/RUNAWAY BAY, L.L.C.	DE
AIMCO/SA, L.L.C.	DE
AIMCO/SAND CASTLES I, L.P.	DE
AIMCO/SAND CASTLES, L.P.	DE
AIMCO/SCHAUMBURG, L.L.C.	DE
AIMCO/SHADETREE, L.L.C.	DE
AIMCO/SHADETREE, L.P.	DE
AIMCO/SOUTHRIDGE, L.L.C.	DE
AIMCO/SPARTANBURG, L.L.C.	DE
AIMCO/STANDPOINT VISTA GP, LLC	DE
AIMCO/STONEGATE, L.P.	DE
AIMCO/SWAP, L.L.C.	DE
AIMCO/TEXAS APARTMENT INVESTORS GP, LLC	DE

Entity Name	State Code
AIMCO/THE HILLS I, L.P.	DE
AIMCO/THE HILLS, L.P.	DE
AIMCO/TIDEWATER, L.L.C.	DE
AIMCO/TIMBERTREE, L.L.C.	DE
AIMCO/TIMBERTREE, L.P.	DE
AIMCO/TRAVIS ONE, L.P.	DE
AIMCO/WAI ASSOCIATES GP, LLC	DE
AIMCO/WAI ASSOCIATES LP, LLC	DE
AIMCO/WESTRIDGE, L.L.C.	DE
AIMCO/WICKERTREE, L.L.C.	DE
AIMCO/WICKERTREE, L.P.	DE
AIMCO/WINROCK-HOUSTON GP, LLC	DE
AIMCO/WINTHROP TEXAS INVESTORS GP, LLC	DE
AIMCO/WOODHOLLOW I, L.P.	DE
AIMCO/WOODHOLLOW, L.P.	DE
AJ ONE LIMITED PARTNERSHIP	DE
AJ TWO LIMITED PARTNERSHIP	DE
ALABAMA PROPERTIES LTD., II	AL
ALABAMA PROPERTIES, LTD., V	AL
ALASKA HOUSE ASSOCIATES	WA
ALEX PLACE, LIMITED PARTNERSHIP	AL
ALEXANDER PLACE APARTMENTS, A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
ALL HALLOWS ASSOCIATES, L.P.	CA
ALL HALLOWS PRESERVATION, L.P.	CA
ALLENTOWN TOWNE HOUSE LIMITED PARTNERSHIP	PA
ALLENTOWN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
ALLIANCE TOWERS LIMITED PARTNERSHIP	OH
ALLIANCE TOWERS PRESERVATION, L.P.	DE
ALLISON VILLAGE ASSOCIATES, L.P.	CO
ALLVIEW-OXFORD LIMITED PARTNERSHIP	MD
ALMS HILL II LIMITED PARTNERSHIP	OH
AMARILLO NORTHWEST VILLAGE, LTD.	TX
AMBASSADOR APARTMENTS, L.P.	DE
AMBASSADOR CRM FLORIDA PARTNERS LIMITED PARTNERSHIP	DE
AMBASSADOR FLORIDA PARTNERS LIMITED PARTNERSHIP	DE
AMBASSADOR I, L. P.	IL
AMBASSADOR II JV GP, LLC	DE
AMBASSADOR II JV, L.P.	DE
AMBASSADOR III, L.P.	DE
AMBASSADOR IV, L.P.	DE
AMBASSADOR IX, L.P.	DE
AMBASSADOR TEXAS PARTNERS, L.P.	DE
AMBASSADOR V, L.P.	DE
AMBASSADOR VI, L.P.	DE
AMBASSADOR VII, L.P.	DE
AMBASSADOR VIII, L.P.	DE
AMBASSADOR X, L.P.	DE
AMBASSADOR XI, L.P.	DE
ANCHORAGE PARTNERS, A TEXAS LIMITED PARTNERSHIP	TX
ANDERSON OAKS LIMITED PARTNERSHIP	WA
ANGELES INCOME PROPERTIES, LTD. 6	CA

Entity Name	State Code
ANGELES INCOME PROPERTIES, LTD. II	CA
ANGELES INVESTMENT PROPERTIES, INC.	CA
ANGELES OPPORTUNITY PROPERTIES, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
ANGELES PARTNERS VIII	CA
ANGELES PARTNERS X	CA
ANGELES PARTNERS X GP LIMITED PARTNERSHIP	SC
ANGELES PARTNERS XI	CA
ANGELES PARTNERS XII	CA
ANGELES PROPERTIES, INC.	CA
ANGELES REALTY CORPORATION	CA
ANGELES REALTY CORPORATION II	CA
ANTIOCH PRESERVATION, L.P.	DE
ANTON SQUARE, LTD.	AL
AP XI FOX RUN GP, L.L.C.	SC
AP XII ASSOCIATES GP, L.L.C.	SC
AP XII TWIN LAKE TOWERS, L.P.	DE
APARTMENT ASSOCIATES, LTD.	TX
APARTMENT CCG 17, L.L.C.	SC
APARTMENT CCG 17, L.P.	CA
APARTMENT CREEK 17A LLC	CO
APARTMENT LODGE 17A LLC	CO
APOLLO-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
APPLE RIDGE SINGLE FAMILY HOMES LIMITED PARTNERSHIP	KY
APPLE TREE ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP	ID
ARC II/AREMCO PARTNERS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
ARCHERS GREEN LIMITED PARTNERSHIP	VA
ARISTOCRAT MANOR, LTD.	AR
ARKANSAS CITY APARTMENTS, LIMITED PARTNERSHIP	AR
ARLINGTON SENIOR HOUSING, L.P.	TX
ARMITAGE COMMONS ASSOCIATES	IL
ARROWSMITH, LTD.	TX
ARVADA HOUSE PRESERVATION LIMITED PARTNERSHIP	CO
ASHLAND MANOR LIMITED PARTNERSHIP	OH
ASPEN POINT, L.P.	DE
ASPEN-STRATFORD APARTMENT COMPANY C.	NJ
ASPEN-STRATFORD APARTMENTS COMPANY B	NJ
ATHENS GARDENS, LTD.	OH
ATHENS STATION, LTD.	OH
ATLANTA ASSOCIATES LIMITED PARTNERSHIP	MA
ATLANTIC IX, L.L.C.	MI
ATLANTIC PINES APARTMENTS, LTD.	FL
ATRIUM VILLAGE ASSOCIATES	IL
ATRIUMS OF PLANTATION JV GP, LLC	DE
ATRIUMS OF PLANTATION JV, L.P.	DE
AVON DEVELOPMENT COMPANY	PA
AVONDALE SIESTA POINTE APARTMENTS LIMITED PARTNERSHIP	AZ
AZALEA COURT INVESTMENT GROUP, BRENTWOOD LIMITED PARTNERSHIP NO. 2	AL
BAISLEY PARK ASSOCIATES LIMITED PARTNERSHIP	NY
BALDWIN COUNTY HOUSING, LTD.	AL
BALDWIN OAKS ELDERLY, LTD.	NJ
BALDWIN TOWERS ASSOCIATES	PA

Entity Name	State Code
BANGOR HOUSE PROPRIETARY LIMITED PARTNERSHIP	ME
BANNEKER, BENJAMIN PLAZA ASSOCIATES	PA
BANNOCK ARMS SECOND LIMITED PARTNERSHIP	CA
BARNESBORO ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP	PA
BARNETT PLAZA, LTD.	OH
BAY PARC PLAZA APARTMENTS, L.P.	DE
BAYBERRY HILL, L.L.C.	DE
BAYHEAD VILLAGE ASSOCIATES, L.P.	IN
BAYVIEW HUNTERS POINT APARTMENTS, L.P.	CA
BAYVIEW PRESERVATION, L.P.	CA
BEACH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BEACON HILL PRESERVATION LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP	MI
BEDFORD HOUSE, LTD.	OH
BELLA GRANDE, LTD.	FL
BELLAIR MANOR, LTD.	OH
BELLERIVE ASSOCIATES LIMITED PARTNERSHIP	MO
BELLEVILLE MANOR APARTMENTS, LTD.	KY
BELLS BAY, L.P.	SC
BELMONT 189 ASSOCIATES	NY
BELOIT MATURE ADULT HOUSING, L.L.C.	WI
BENSALEM GARDEN ASSOCIATES LIMITED PARTNERSHIP	PA
BENT TREE II-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IN
BENT TREE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IN
BEREA SINGLE FAMILY HOMES, LTD.	KY
BERKLEY LIMITED PARTNERSHIP	VA
BETHANY APARTMENTS LIMITED PARTNERSHIP	AZ
BETHEL COLUMBUS CORPORATION	MD
BETHEL COLUMBUS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BETHEL TOWERS LIMITED DIVIDEND HOUSING ASSOCIATION	MI
BETHLEHEM DEVELOPMENT COMPANY	PA
BETTER HOUSING ASSOCIATES, LIMITED PARTNERSHIP	CT
BEVILLE-ISLAND CLUB APARTMENTS PARTNERS, L.P.	DE
BEXLEY HOUSE GP, L.L.C.	SC
BEXLEY HOUSE, L.P.	DE
BIG WALNUT, L.P.	DE
BILTMORE APARTMENTS, LTD.	OH
BIRCH MANOR APARTMENTS	OH
BIRCH MANOR APARTMENTS — PHASE II	OH
BIRCH MANOR APARTMENTS, PHASE 1 LTD.	OH
BIRCH MANOR APARTMENTS, PHASE II LTD.	OH
BIRCHFIELD ASSOCIATES	PA
BLAKEWOOD PROPERTIES ASSOCIATES	GA
BLANCHARD APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	WA
BLOOMSBURG ELDERLY ASSOCIATES	PA
BLUE ASH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BLUEWATER LIMITED DIVIDEND HOUSING ASSOCIATION	MI
BOLTON NORTH PRESERVATION LIMITED PARTNERSHIP	DE
BRANDEMERE-REO, L.P.	TX
BRANDERMILL-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BRANDON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
BRANFORD DEVELOPMENT ASSOCIATES LIMITED PARTNERSHIP	CT

Entity Name	State Code
BRANT ROCK CONDOMINIUMS JV GP, LLC	DE
BRANT ROCK CONDOMINIUMS JV, L.P.	DE
BRIARCLIFFE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
BRIDGEWATER PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
BRIGHTON APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	NY
BRIGHTON CREST, L.P.	SC
BRIGHTON GP, L.L.C.	SC
BRIGHTON MEADOWS ASSOCIATES, AN INDIANA LIMITED PARTNERSHIP	IN
BRIGHTWOOD MANOR ASSOCIATES	PA
BRINTON MANOR NO. 1 ASSOCIATES	PA
BRINTON TOWERS ASSOCIATES	PA
BRISTOL PARTNERS, L.P.	MO
BROAD RIVER PROPERTIES, L.L.C.	DE
BROADMOOR APARTMENTS ASSOCIATES LTD. PARTNERSHIP	SC
BROADMOOR AT CHELSEA ACQUISITION, L.P.	MO
BROADWAY ASSOCIATES	RI
BROADWAY GLEN ASSOCIATES	MA
BROOK RUN ASSOCIATES, L.P.	IL
BROOKSIDE APARTMENTS ASSOCIATES	PA
BROOKWOOD LIMITED PARTNERSHIP	IL
BROWN BUILDING DEVELOPMENT L.L.C.	IL
BRYDEN HOUSE LIMITED PARTNERSHIP	OH
BUCKHANNON MANOR ASSOCIATES LIMITED PARTNERSHIP	WV
BUFFALO VILLAGE ASSOCIATES LIMITED PARTNERSHIP	NY
BURKE II — OXFORD ASSOCIATES LIMITED PARTNERSHIP	VA
BURKE-OXFORD ASSOCIATES, A LIMITED PARTNERSHIP	VA
BURKSHIRE COMMONS APARTMENTS PARTNERS, L.P.	DE
BURLINGTON HOTEL BUILDING, LTD., LLLP	CO
BURLINGTON RIVER APARTMENTS, LIMITED PARTNERSHIP	IA
BURNHAM GEREL	IL
BURNSVILLE APARTMENTS LIMITED PARTNERSHIP	MN
BUTTERNUT CREEK ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
BUTTERNUT CREEK PRESERVATION LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP	MI
BUYERS ACCESS LLC	DE
BW OPERATING COMPANY, L.L.C.	MA
CACHE CREEK PARTNERS, L.P.	CA
CALHOUN BUILDERS, INC. D/B/A PATMAN SWITCH ASSOCIATES, A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
CALIFORNIA SQUARE II LIMITED PARTNERSHIP	KY
CALIFORNIA SQUARE LIMITED PARTNERSHIP	KY
CALMARK HERITAGE PARK II LIMITED PARTNERSHIP	CA
CALMARK INVESTORS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
CALMARK/FORT COLLINS, INC.	CA
CALMARK/FORT COLLINS, LTD.	CA
CALVERT CITY, LTD.	OH
CAMARILLO-ROSEWOOD ASSOCIATES LIMITED PARTNERSHIP	CA
CAMBRIDGE COURT APARTMENTS, L.P.	SC
CAMBRIDGE HEIGHTS APARTMENTS LIMITED PARTNERSHIP	MS
CAMERON PARK VILLAGE LIMITED, A CALIFORNIA LIMITED PARTNERSHIP	CA
CAMPBELL HEIGHTS ASSOCIATES LIMITED PARTNERSHIP	DC

Entity Name	State Code
CANTERBURY GARDENS ASSOCIATES LIMITED PARTNERSHIP	MI
CANTERBURY GARDENS PRESERVATION LIMITED PARTNERSHIP	DE
CANTERBURY LIMITED PARTNERSHIP	IN
CANTERBURY SERVICES LLC	DE
CANYON SHADOWS, L.P.	CA
CAPITAL HEIGHTS ASSOCIATES LIMITED PARTNERSHIP	WV
CAPITOL HILL ASSOCIATES	CO
CAPTIVA CLUB JV GP, LLC	DE
CAPTIVA CLUB JV, LLC	DE
CAROLINA ASSOCIATES LIMITED PARTNERSHIP	WA
CARPENTER-OXFORD ASSOCIATES II LIMITED PARTNERSHIP	MD
CARPENTER-OXFORD, L.L.C.	MD
CARRIAGE APX, A MICHIGAN LIMITED PARTNERSHIP	MI
CARRIAGE APX, INC.	MI
CARRIAGE HOUSE PRESERVATION, L.P.	DE
CARROLLWOOD LAKESIDE NORTH PARTNERS, LTD.	FL
CASA DE LAS HERMANITAS LIMITED PARTNERSHIP	CA
CASA QUINTANA, LTD.	TX
CASDEN OFFICE HOLDINGS LLC	DE
CASDEN PROPERTIES LLC	DE
CASSADY VILLAGE APARTMENTS, LTD.	OH
CASSELBERRY INVESTORS, L.L.C.	MD
CASSELBERRY-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CASTLE PARK ASSOCIATES LIMITED PARTNERSHIP	MO
CASTLE ROCK JOINT VENTURE	TX
CASTLEWOOD ASSOCIATES, L.P.	IA
CAYUGA VILLAGE ASSOCIATES LIMITED PARTNERSHIP	NY
CCIP KNOLLS, L.L.C.	DE
CCIP LOFT, L.L.C.	DE
CCIP PALM LAKE, L.L.C.	DE
CCIP PLANTATION GARDENS, L.L.C.	DE
CCIP REGENCY OAKS, L.L.C.	DE
CCIP SOCIETY PARK EAST, L.L.C.	DE
CCIP STERLING, L.L.C.	DE
CCIP STERLING, L.P.	PA
CCIP/2 HIGHCREST, L.L.C.	DE
CCIP/2 VILLAGE BROOKE, L.L.C.	DE
CCIP/2 WINDEMERE, L.L.C.	DE
CCIP/2 WINDEMERE, L.P.	DE
CCIP/3 SANDPIPER, LLC	DE
CCIP/3 WILLIAMSBURG MANOR, LLC	DE
CCP IV ARBOURS OF HERMITAGE, LLC	DE
CCP IV ASSOCIATES, LTD.	TX
CCP IV KNOLLWOOD, LLC	DE
CCP/III VILLAGE GREEN GP, INC.	SC
CCP/IV APARTMENTS GP, L.L.C.	SC
CCP/IV CITADEL GP, L.L.C.	SC
CCP/IV RESIDENTIAL GP, L.L.C.	SC
CDLH AFFORDABLE, L.P.	CA
CEDAR TERRACE APARTMENTS, LTD.	AL
CENTER CITY ASSOCIATES	PA

Entity Name	State Code
CENTER SQUARE ASSOCIATES	PA
CENTRAL PARK TOWERS II LIMITED PARTNERSHIP	KS
CENTRAL PARK TOWERS LIMITED PARTNERSHIP	KS
CENTRAL STATION LIMITED PARTNERSHIP	TN
CENTRAL STROUD, LIMITED PARTNERSHIP	FL
CENTRAL WOODLAWN LIMITED PARTNERSHIP	IL
CENTRAL WOODLAWN REHABILITATION JOINT VENTURE	IL
CENTURY LAKESIDE PLACE, L.P.	TX
CENTURY PENSION INCOME FUND XXIV, A CALIFORNIA LIMITED PARTNERSHIP	CA
CENTURY PROPERTIES FUND XIV L.P.	CA
CENTURY PROPERTIES FUND XIX, LP	DE
CENTURY PROPERTIES FUND XV	CA
CENTURY PROPERTIES FUND XVI	CA
CENTURY PROPERTIES FUND XVII, LP	DE
CENTURY PROPERTIES GROWTH FUND XXII, LP	DE
CENTURY SUN RIVER, LIMITED PARTNERSHIP	AZ
CENTURY TOWER APARTMENTS, L.P.	MO
CHA PROPERTIES, INC.	DE
CHANDLER COMMONWEALTH LIMITED PARTNERSHIP	AZ
CHANDLER PROPERTY DEVELOPMENT ASSOCIATES LIMITED PARTNERSHIP	AZ
CHANTILLY PARTNERS LIMITED PARTNERSHIP	VA
CHAPEL HOUSING LIMITED PARTNERSHIP	MD
CHARLES STREET ASSOCIATES LIMITED PARTNERSHIP	CT
CHARLESTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CHARLTON HOUSING ASSOCIATES LIMITED PARTNERSHIP	MA
CHARNEY ASSOCIATES LIMITED PARTNERSHIP	WA
CHATEAU FOGHORN LIMITED PARTNERSHIP	MD
CHELSEA RENAISSANCE L.P.	KS
CHERRYWOOD ASSOCIATES LIMITED PARTNERSHIP	ID
CHESAPEAKE APARTMENTS JV GP, LLC	DE
CHESAPEAKE APARTMENTS JV, L.P.	DE
CHESAPEAKE-OXFORD COUNTY ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
CHESTNUT HILL ASSOCIATES LIMITED PARTNERSHIP	DE
CHESWICK-OXFORD ASSOCIATES, L.P.	IN
CHICKASAW-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CHICO GARDENS LIMITED PARTNERSHIP	CA
CHILDRESS MANOR APARTMENTS	TX
CHIMNEYTOP-OXFORD ASSOCIATES L.P.	IN
CHURCH STREET ASSOCIATES LIMITED PARTNERSHIP	IL
CHURCHVIEW GARDENS LIMITED PARTNERSHIP	PA
CIDER MILL ASSOCIATES, A PENNSYLVANIA LIMITED PARTNERSHIP	PA
CIMARRON ACQUISITION, L.P.	MO
CITRUS GROVE JV GP, LLC	DE
CITRUS GROVE JV, L.P.	DE
CITRUS SUNSET JV GP, LLC	DE
CITRUS SUNSET JV, LLC	DE
CITY HEIGHTS DEVELOPMENT COMPANY	PA
CITY LINE ASSOCIATES LIMITED PARTNERSHIP	VA
CITY TERRACE ASSOCIATES LIMITED PARTNERSHIP	NY
CIVIC HOUSING ASSOCIATES I	OH
CIVIC HOUSING ASSOCIATES II	OH

Entity Name	State Code
CK SERVICES, INC.	DE
CK-GP II, INC.	DE
CK-LP II, INC.	DE
CLARKE COURT, LLC	WA
CLARKSDALE COMMUNITY HOUSING GROUP, LTD., A MISSISSIPPI LIMITED PARTNERSHIP	MS
CLARKWOOD APARTMENTS	OH
CLARKWOOD APARTMENTS	OH
CLARKWOOD APARTMENTS, LIMITED PARTNERSHIP — PHASE I	OH
CLARKWOOD APARTMENTS, LIMITED PARTNERSHIP — PHASE II	OH
CLAYTON ASSOCIATES LIMITED PARTNERSHIP	WA
CLEAR LAKE LAND PARTNERS, LTD.	TX
CLIFFS APARTMENTS, L.P.	SC
CLOVERLANE FOUR CORPORATION	MD
CLOVERLANE FOUR-OXFORD LIMITED PARTNERSHIP	MD
CLOVERLANE III CORPORATION	MD
CLOVERLANE III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
CLUB APARTMENT ASSOCIATES LIMITED PARTNERSHIP	NC
COATESVILLE TOWERS	PA
COBBLESTONE CORNERS, L.P.	TN
COES POND LIMITED PARTNERSHIP	MA
COLCHESTER STAGE II COMPANY	MI
COLD SPRING SINGLE FAMILY HOMES, LTD.	KY
COLLEGE OAKS PARK, L.P.	IL
COLLEGE PARK APARTMENTS, A LIMITED PARTNERSHIP	PA
COLLEGE TRACE APARTMENTS, LTD.	FL
COLONY HOUSE APARTMENTS, LTD.	CA
COLUMBUS III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
COLUMBUS JUNCTION PARK, LIMITED PARTNERSHIP	IA
COMBINED PROPERTIES LIMITED PARTNERSHIP	WA
COMFED QUALIFIED HOUSING LIMITED PARTNERS XII, A NEBRASKA LIMITED PARTNERSHIP	NE
COMMUNITY CIRCLE II, LTD.	OH
COMMUNITY CIRCLE, LTD.	OH
COMMUNITY DEVELOPERS OF PRINCEVILLE LIMITED PARTNERSHIP	NC
CONCAP CITADEL ASSOCIATES, LTD.	TX
CONCAP EQUITIES, INC.	DE
CONCAP HOLDINGS, INC.	TX
CONCAP RIVER’S EDGE ASSOCIATES, LTD.	TX
CONCAP VILLAGE GREEN ASSOCIATES, LTD.	TX
CONGRESS REALTY COMPANIES LIMITED PARTNERSHIP	MA
CONGRESS REALTY CORP.	MA
CONIFER MEDFORD	OR
CONNECTICUT COLONY ASSOCIATES LIMITED PARTNERSHIP	GA
CONSOLIDATED CAPITAL GROWTH FUND	CA
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES, LP	DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/2, LP	DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/2, LP SERIES A	DE
CONSOLIDATED CAPITAL INSTITUTIONAL PROPERTIES/3, LP	DE
CONSOLIDATED CAPITAL PROPERTIES III	CA
CONSOLIDATED CAPITAL PROPERTIES IV, LP	DE
CONTINENTAL APARTMENTS	MI
CONTINENTAL PLAZA ASSOCIATES	IL

Entity Name	State Code
CONTINENTAL PLAZA LIMITED PARTNERSHIP	IL
COOPER RIVER PROPERTIES, L.L.C.	DE
COOPER’S POINTE CPGF 22, L.P.	DE
COPPER CHASE APARTMENTS JV GP, LLC	DE
COPPER CHASE APARTMENTS JV, L.P.	DE
COPPER CHASE PARTNERS L.P.	IL
COPPER MILL CPGF 22, L.P.	DE
COPPERFIELD APARTMENTS JV GP, LLC	DE
COPPERFIELD APARTMENTS JV, L.P.	TX
COPPERWOOD PRESERVATION, LP	TX
CORINTH SQUARE ASSOCIATES	KS
COUCH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
COUCH-OXFORD, L.L.C.	MD
COUNTRY CLUB WOODS, AFFORDABLE HOMES, LTD.	FL
COUNTRYSIDE NORTH AMERICAN PARTNERS, L.P.	NJ
COUNTRYVIEW ESTATES I, L.P.	MO
COURTS OF CICERO II L.P.	IL
COURTYARD-OXFORD ASSOCIATES L.P.	IN
COVENTRY SQUARE APARTMENTS JV GP, LLC	DE
COVENTRY SQUARE APARTMENTS JV, L.P.	TX
CPF 16 WOODS OF INVERNESS GP, L.L.C.	SC
CPF XIV/SUN RIVER, INC.	AZ
CPF XV/LAKESIDE PLACE, INC.	TX
CPGF 22 COOPER’S POINTE GP, L.L.C.	SC
CPGF 22 COPPER MILL GP, L.L.C.	SC
CPGF 22 HAMPTON GREENS GP, L.L.C.	SC
CPGF 22 WOOD CREEK GP, L.L.C.	SC
CRAGIN SERVICE CORPORATION	IL
CRC CONGRESS REALTY CORP.	MA
CREEKSIDE GARDENS INVESTMENT COMPANY	CO
CREEKSIDE INVESTMENT COMPANY	ID
CREEKVIEW ASSOCIATES	PA
CREEKWOOD APARTMENTS, LTD.	AL
CREEKWOOD ASSOCIATES, L.P.	MO
CREVENNA OAKS PRESERVATION, L.P.	DE
CROCKETT MANOR APARTMENTS, A LIMITED PARTNERSHIP	TN
CROSSINGS OF BELLEVUE JV GP, LLC	DE
CROSSINGS OF BELLEVUE JV, L.P.	DE
CROWS NEST PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
CRYAR HOMES, LIMITED PARTNERSHIP	AL
CRYSTAL SPRINGS ASSOCIATES	WA
CUMBERLAND COURT ASSOCIATES	PA
CUMMINGS MILL, LLC	ME
CYPRESS LANDING ASSOCIATES	IL
CYPRESS LANDING LIMITED PARTNERSHIP	IL
D & B HOUSING OPPORTUNITIES LIMITED PARTNERSHIP IV	MO
DALLAS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
DAMEN COURT ASSOCIATES LIMITED PARTNERSHIP	IL
DARBY TOWNHOUSES ASSOCIATES	PA
DARBY TOWNHOUSES LIMITED PARTNERSHIP	PA
DARBY TOWNHOUSES PRESERVATION GENERAL PARTNER, L.L.C.	DE

Entity Name	State Code
DARBY TOWNHOUSES PRESERVATION, LP	PA
DAVIDSON DIVERSIFIED PROPERTIES, INC.	TN
DAVIDSON DIVERSIFIED REAL ESTATE I, L.P.	DE
DAVIDSON DIVERSIFIED REAL ESTATE II, L.P.	DE
DAVIDSON DIVERSIFIED REAL ESTATE III, L.P.	DE
DAVIDSON GP, L.L.C.	SC
DAVIDSON GROWTH PLUS GP CORPORATION	DE
DAVIDSON GROWTH PLUS GP LIMITED PARTNERSHIP	DE
DAVIDSON GROWTH PLUS, L.P.	DE
DAVIDSON III GP LIMITED PARTNERSHIP	SC
DAVIDSON INCOME REAL ESTATE, L.P.	DE
DAVIDSON PROPERTIES, INC.	TN
DAWSON SPRINGS, LTD.	OH
DAYTON III CORPORATION	MD
DAYTON III-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
DAYTONA VILLAGE, LTD	OH
DBL PROPERTIES CORPORATION	NY
DECATUR MEADOWS HOUSING PARTNERS, L.P.	MS
DEERCROSS-OXFORD ASSOCIATES, L.P.	IN
DEL MORAL LIMITED PARTNERSHIP	AZ
DELAVAN MATURE ADULT HOUSING, L.L.C.	WI
DELCAR-S, LTD.	TX
DELHAVEN MANOR, LTD.	MS
DELPHIA HOUSE ASSOCIATES	PA
DELTA SQUARE-OXFORD LIMITED PARTNERSHIP	MD
DELTA SQUARE-OXFORD, L.L.C.	MD
DENNY PLACE LIMITED PARTNERSHIP	CA
DESHLER APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	NY
DFW APARTMENT INVESTORS LIMITED PARTNERSHIP	DE
DFW RESIDENTIAL INVESTORS LIMITED PARTNERSHIP	DE
DGP VILLAGE GP, LLC	DE
DGP VILLAGE LAND, LLC	DE
DGP VILLAGE, L.P.	DE
DILLON PLACE ASSOCIATES LIMITED PARTNERSHIP	CT
DIP LIMITED PARTNERSHIP	VA
DIP LIMITED PARTNERSHIP II	VA
DISCOVERY LIMITED PARTNERSHIP	MD
DIVERSIFIED EQUITIES, LIMITED	TN
DIXON RIVER APARTMENTS, L.P.	IL
D-O ASSOCIATES, L.L.C.	MD
DORAL GARDEN ASSOCIATES	PA
DORAL LIMITED PARTNERSHIP	PA
DOUGLAS STREET LANDINGS, LTD.	TX
DOYLE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
DREXEL BURNHAM LAMBERT REAL ESTATE ASSOCIATES II LIMITED PARTNERSHIP	NY
DRUID HILLS APARTMENTS LIMITED PARTNERSHIP	SC
DUKE MANOR ASSOCIATES	PA
DUQUESNE ASSOCIATES NO. 1	PA
EAST HAVEN REAL ESTATE ASSOCIATES LIMITED PARTNERSHIP	MA
EAST WINDSOR 255 LIMITED PARTNERSHIP	DE
EASTGATE APARTMENTS, A LIMITED PARTNERSHIP	IA

Entity Name	State Code
EASTRIDGE APARTMENTS A LIMITED PARTNERSHIP	PA
EASTRIDGE ASSOCIATES	PA
ECO VILLAGE, LTD	OH
EDGEWOOD ASSOCIATES	WA
EDGEWOOD HOUSING ASSOCIATES, L.P.	GA
EDGEWOOD, A LIMITED PARTNERSHIP	AR
EL CAZADOR LIMITED PARTNERSHIP	CA
EL CORONADO APTS., LTD.	TX
ELDERLY DEVELOPMENT WESTMINSTER, A CALIFORNIA LIMITED PARTNERSHIP	CA
ELDERLY HOUSING ASSOCIATES LIMITED PARTNERSHIP	MD
ELKHART TOWN AND COUNTRY LIMITED PARTNERSHIP	IN
ELM GREEN APARTMENTS LIMITED PARTNERSHIP	NC
ELMS COMMON ASSOCIATES	CT
EMPORIA LIMITED	VA
ENGLISH MANOR JOINT VENTURE	TX
EUSTIS APARTMENTS, LTD.	FL
EVANGELINE VILLAGE APARTMENTS A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
EVANSVILLE SENIOR HOUSING LIMITED PARTNERSHIP	WI
EVEREST INVESTORS 5, LLC	CA
EVEREST WINGFIELD, L.P.	KS
EVERETT SQUARE PLAZA ASSOCIATES	MA
EVERGREEN CLUB LIMITED PARTNERSHIP	MA
FAIR FOREST IV LIMITED PARTNERSHIP	NC
FAIR OAK ESTATES, LTD.	FL
FAIRBURN AND GORDON ASSOCIATES II LIMITED PARTNERSHIP	GA
FAIRBURN AND GORDON ASSOCIATES LIMITED PARTNERSHIP	GA
FAIRFIELD ONE-OXFORD LIMITED PARTNERSHIP	MD
FAIRLAWN GREEN ACQUISITION, L.P.	KS
FAIRMONT #1 LIMITED PARTNERSHIP	DC
FAIRMONT #2 LIMITED PARTNERSHIP	DC
FAIRMONT HILLS APARTMENTS LIMITED PARTNERSHIP	WV
FAIRWIND ASSOCIATES, LTD.	WA
FAIRWOOD ASSOCIATES	CA
FARMINGDALE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IL
FAYETTE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
FAYETTE-OXFORD CORPORATION	MD
FERNWOOD LTD., LIMITED PARTNERSHIP	MA
FIELD ASSOCIATES	RI
FILLMORE PLACE APARTMENTS LIMITED PARTNERSHIP	AZ
FINLAY INTERESTS 2, LTD.	FL
FINLAY INTERESTS MT 2, LTD.	FL
FIRST ALEXANDRIA ASSOCIATES LIMITED PARTNERSHIP	VA
FIRST WINTHROP CORPORATION	DE
FISH CREEK PLAZA, LTD	OH
FISHERMAN’S LANDING APARTMENTS LIMITED PARTNERSHIP	FL
FISHERMAN’S LANDING JV GP, LLC	DE
FISHERMAN’S LANDING JV, L.P.	DE
FISHERMAN’S VILLAGE-OXFORD ASSOCIATES, L.P.	IN
FISHERMAN’S WHARF PARTNERS, A TEXAS LIMITED PARTNERSHIP	TX
FISHWIND CORPORATION	MD
FMI LIMITED PARTNERSHIP	PA

Entity Name	State Code
FONDREN COURT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
FOOTHILL CHIMNEY ASSOCIATES LIMITED PARTNERSHIP	GA
FOREST GARDENS ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
FOREST PARK SOUTH, LTD.	FL
FORT CARSON ASSOCIATES LIMITED PARTNERSHIP	CO
FORT COLLINS COMPANY, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
FOUNTAIN PLACE PRESERVATION, L.P.	DE
FOUNTAIN PLACE-OXFORD ASSOCIATES, L.P.	IN
FOUR QUARTERS HABITAT APARTMENTS ASSOCIATES, LTD.	FL
FOURTH STREET APARTMENT INVESTORS, A CALIFORNIA LIMITED PARTNERSHIP	CA
FOX ASSOCIATES ‘84	CA
FOX PARTNERS	CA
FOX PARTNERS II	CA
FOX PARTNERS III	CA
FOX PARTNERS IV	CA
FOX PARTNERS VIII	CA
FOX REALTY INVESTORS	CA
FOX RIDGE ASSOCIATES	WV
FOX RUN AP XI, L.P.	SC
FOX RUN APARTMENTS, LTD.	TX
FOX STRATEGIC HOUSING INCOME PARTNERS, A CALIFORNIA LIMITED PARTNERSHIP	CA
FOX VALLEY TWO-OXFORD LIMITED PARTNERSHIP	MD
FOX VALLEY-OXFORD LIMITED PARTNERSHIP	MD
FOXFIRE ASSOCIATES LIMITED PARTNERSHIP	SC
FOXFIRE LIMITED DIVIDEND HOUSING ASSOCIATION	MI
FRANKLIN CHANDLER ASSOCIATES	PA
FRANKLIN EAGLE ROCK ASSOCIATES	PA
FRANKLIN NEW YORK AVENUE ASSOCIATES	PA
FRANKLIN PARK LIMITED PARTNERSHIP	PA
FRANKLIN PHEASANT RIDGE ASSOCIATES	PA
FRANKLIN SQUARE SCHOOL ASSOCIATES LIMITED PARTNERSHIP	MD
FRANKLIN WOODS ASSOCIATES	PA
FRANKLIN WOODS LTD	OH
FREEMAN EQUITIES, LIMITED	TN
FRENCH EMBASSY ASSOCIATES, L.P.	MO
FRIENDSET HOUSING COMPANY LIMITED PARTNERSHIP	NY
FRIENDSHIP VILLAGE LIMITED PARTNERSHIP	VA
FRIO HOUSING, LTD.	TX
FRP LIMITED PARTNERSHIP	PA
G.P. MUNICIPAL HOLDINGS, L.L.C.	DE
GADSDEN TOWERS, LTD.	AL
GALLATIN ASSOCIATES	PA
GALLERIA PARK ASSOCIATES LIMITED PARTNERSHIP	MA
GARDEN COURT ASSOCIATES	CA
GATE MANOR APARTMENTS, LTD., A TENNESSEE LIMITED PARTNERSHIP	TN
GATEWAY-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
GC SOUTHEAST PARTNERS, L.P.	DE
GEORGETOWN 20Y APARTMENTS, L.L.C.	DE
GEORGETOWN MANAGEMENT, INC.	CA
GEORGETOWN WOODS LAND DEVELOPMENT, LP	IN
GEORGETOWN WOODS SENIOR APARTMENTS, L.P.	IN

Entity Name	State Code
GERMANTOWN, A LIMITED PARTNERSHIP	AR
GIFFORD GROVES, LTD.	FL
GLENARK ASSOCIATES LIMITED PARTNERSHIP	RI
GLENBROOK LIMITED PARTNERSHIP	MA
GLENDALE TERRACE LIMITED PARTNERSHIP	SC
GLENOAKS TOWNHOMES LIMITED PARTNERSHIP	CA
GLENWOOD-OXFORD HOUSING ASSOCIATION LIMITED PARTNERSHIP	IN
GOLDEN OAK VILLAGE LIMITED PARTNERSHIP	IN
GOLER METROPOLITAN APARTMENTS LIMITED PARTNERSHIP	NC
GOOSE HOLLOW VILLAGE LIMITED PARTNERSHIP	OR
GOTHAM APARTMENTS, LIMITED PARTNERSHIP	MO
GOVERNORS PARK APARTMENTS VII LIMITED PARTNERSHIP	SC
GP REAL ESTATE SERVICES II INC.	DE
GP SERVICES II, INC.	SC
GP SERVICES XV, INC.	SC
GP-OP PROPERTY MANAGEMENT, LLC	DE
GRAND MEADOWS II LIMITED DIVIDEND HOUSING ASSOCIATION LIMITEDPARTNERSHIP	MI
GRAND PLAZA PRESERVATION GP, LLC	DE
GRAND PLAZA PRESERVATION, L.P.	CA
GRANDVIEW PLACE LIMITED PARTNERSHIP	MT
GRANITE HEIGHTS, L.P.	TN
GRANT-KO ENTERPRISES A LIMITED PARTNERSHIP	WI
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP	NV
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP, II	NV
GREAT BASIN ASSOCIATES LIMITED PARTNERSHIP, IV	NV
GREATER HARTFORD ASSOCIATES LIMITED PARTNERSHIP	CT
GREATER MESA PROPERTY ASSOCIATES LIMITED PARTNERSHIP	AZ
GREENBRIAR PRESERVATION, L.P.	DE
GREENBRIAR-OXFORD ASSOCIATES L.P.	IN
GREENFAIR TOWER II CALIFORNIA LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
GREENFAIR-DCW CALIFORNIA LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
GREEN-KO ENTERPRISES OF BARNEVELD, WISCONSIN A LIMITED PARTNERSHIP	WI
GREENTREE ASSOCIATES	IL
GREENWOOD VILLA APARTMENTS, LTD.	KY
GRIMES PARK APARTMENTS, LIMITED PARTNERSHIP	IA
GRINNELL PARK APARTMENTS, LIMITED PARTNERSHIP	IA
GROSVENOR HOUSE ASSOCIATES LIMITED PARTNERSHIP	MD
GROVE PARK VILLAS, LTD.	FL
GSSW-REO DALLAS, L.P.	TX
GSSW-REO PEBBLE CREEK, L.P.	TX
GSSW-REO TIMBERLINE LIMITED PARTNERSHIP	TX
GULF COAST HOLDINGS, LTD.	AL
GULF COAST PARTNERS, LTD.	CA
GULFPORT APARTMENTS, LTD., LIMITED PARTNERSHIP	MS
GULFPORT ASSOCIATES	WA
GWYNED PARTNERS LIMITED PARTNERSHIP	PA
H.R.H. PROPERTIES I, LTD.	OH
HAINES ASSOCIATES LIMITED PARTNERSHIP	WA
HALLS MILL, LTD.	AL
HAMLIN ESTATES LIMITED PARTNERSHIP	CA
HAMMOND HOUSING 1994 PARTNERS, A LOUISIANA PARTNERSHIP IN COMMENDAM	LA

Entity Name	State Code
HAMPSHIRE HOUSE APARTMENTS, LTD.	OH
HAMPTON HILL APARTMENTS JV GP, LLC	DE
HAMPTON HILL APARTMENTS JV, L.P.	TX
HARDIN HAMMOCK ESTATES ASSOCIATES, LTD.	FL
HARLAN ASSOCIATES, LTD.	MO
HAROLD APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	NY
HARRIS PARK LIMITED PARTNERSHIP	NY
HARRISON SQUARE LIMITED PARTNERSHIP	CT
HASTINGS PLACE APARTMENTS JV GP, LLC	DE
HASTINGS PLACE APARTMENTS JV, L.P.	TX
HATILLO HOUSING ASSOCIATES	MA
HAWTHORN VILLAGE I, L.P.	MO
HAWTHORNE PLAZA ASSOCIATES LIMITED PARTNERSHIP	MO
HC/OAC, L.L.C.	MD
HCW GENERAL PARTNER, LIMITED PARTNERSHIP	TX
HCW PENSION REAL ESTATE FUND LIMITED PARTNERSHIP	MA
HEARTLAND PARK ELDERLY LIVING CENTER, L.P.	IL
HEATHERWOOD-REO, L.P.	TX
HEMET ESTATES AFFORDABLE, L.P.	CA
HENNA TOWNHOMES, LTD.	TX
HENRIETTA-OXFORD ASSOCIATES LIMITED PARTNERSHIP, A MARYLAND LIMITED PARTNERSHIP	MD
HERITAGE EAGLE VILLAS, LTD.	CO
HERITAGE FOREST GROVE, LTD.	TX
HERITAGE HOLLYBROOK, LTD.	FL
HERITAGE PARK II INC.	DE
HERITAGE PHOENIX, LTD.	FL
HERITAGE SQUARE, LTD.	TX
HERITAGE VILLAGE BLACKSHEAR, L.P.	GA
HERITAGE WILLOW GLEN, LTD.	TX
HHP L.P.	DE
HIBBEN FERRY I APARTMENT PARTNERS, L.P.	DE
HICKORY HEIGHTS APARTMENTS, A LIMITED PARTNERSHIP	SC
HICKORY HILL TOWNHOMES, LTD.	KY
HICKORY RIDGE ASSOCIATES, LTD.	FL
HIGHLAND PARK PARTNERS	IL
HIGHLANDS VILLAGE II, LTD.	FL
HIGHLAWN PLACE LIMITED PARTNERSHIP	WV
HIGHRIDGE ASSOCIATES, L.P.	DE
HILLCREST APARTMENTS L.L.C.	OH
HILLCRESTE PROPERTIES INC.	DE
HILLSBOROUGH-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
HILLSIDE VILLAGE ASSOCIATES	PA
HILLTOP APARTMENTS ASSOCIATES	PA
HILLTOP APARTMENTS, PHASE II LIMITED PARTNERSHIP	MO
HILLTOP APARTMENTS, PHASE I LIMITED PARTNERSHIP	MO
HIMBOLA MANOR — PARTNERSHIP SERVICES, INC. LTD., A PARTNERSHIP	LA
HINTON HOUSE ASSOCIATES LIMITED PARTNERSHIP	WV
HISTORIC PROPERTIES INC.	DE
HIVIEW GARDENS DEVELOPMENT COMPANY	PA
HMI PROPERTY MANAGEMENT (ARIZONA), INC.	AZ
HMI PROPERTY MANAGEMENT, INC.	CT

Entity Name	State Code
HOLLIDAY ASSOCIATES LIMITED PARTNERSHIP	DC
HOLLIDAYSBURG LIMITED PARTNERSHIP	PA
HOLLOWS ASSOCIATES LIMITED PARTNERSHIP	NY
HOLLY POINT ASSOCIATES, A KENTUCKY LIMITED PARTNERSHIP	KY
HOMECORP INVESTMENTS, LTD.	AL
HOPKINS VILLAGE PRESERVATION LIMITED PARTNERSHIP	DE
HOSPITALITY INNS JACKSONVILLE, LTD. II	FL
HOSPITALITY INNS PENSACOLA, LTD.	FL
HOSPITALITY INNS PENSACOLA, LTD. II	FL
HOUSING ASSISTANCE OF MT. DORA, LTD.	FL
HOUSING ASSISTANCE OF ORANGE CITY, LTD.	FL
HOUSING ASSISTANCE OF SEBRING, LTD.	FL
HOUSING ASSISTANCE OF VERO BEACH, LTD.	FL
HOUSING ASSOCIATES LIMITED	CA
HOUSING PROGRAMS CORPORATION II	DE
HOUSING PROGRAMS LIMITED, A CALIFORNIA LIMITED PARTNERSHIP	CA
HOUSING TECHNOLOGY ASSOCIATES	HI
HUDSON STREET APARTMENTS LIMITED PARTNERSHIP	CA
HUDSON TERRACE ASSOCIATES LIMITED PARTNERSHIP	NY
HUMMELSTOWN HOUSING ASSOCIATES	PA
HUNT CLUB PARTNERS, L.L.C.	MD
HUNT CLUB/SADDLEBROOK L.L.C.	MD
HUNTERS CREEK JV GP, LLC	DE
HUNTERS CREEK JV, LLC	DE
HUNTERS GLEN AP XII LIMITED PARTNERSHIP	SC
HUNTERS GLEN JV GP, LLC	DE
HUNTERS GLEN JV, L.P.	DE
HUNTERS GLEN PHASE V GP, L.L.C.	SC
HUNTINGTON HACIENDA ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP	CA
HUNTSVILLE PROPERTIES LIMITED PARTNERSHIP	GA
HURBELL IV LTD.	AL
HYATTSVILLE HOUSING ASSOCIATES LIMITED PARTNERSHIP	MD
HYDE PARK APARTMENTS LIMITED PARTNERSHIP	MO
IDA TOWER	PA
IH, INC.	DE
INDIO GARDENS AFFORDABLE, L.P.	CA
INGRAM SQUARE APARTMENTS, LTD.	TX
INGRAM SQUARE PRESERVATION, L.P.	TX
INTOWN WEST ASSOCIATES LIMITED PARTNERSHIP	CT
INWOOD COLONY, LTD.	TX
IPLP ACQUISITION I LLC	DE
IRONMAN HOUSING ASSOCIATION	OK
ISLP, LIMITED PARTNERSHIP	DE
ISTC CORPORATION	DE
IVYWOOD APARTMENTS LIMITED PARNTERSHIP	OH
J M PROPERTY INVESTORS 1984, L.P.	DE
J M PROPERTY INVESTORS 1985, L.P.	DE
J.W. ENGLISH SWISS VILLAGE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
JACARANDA-OXFORD LIMITED PARTNERSHIP	MD
JACARANDA-OXFORD, L.L.C.	MD
JACOB’S LANDING, L.P.	MO

Entity Name	State Code
JACQUES-MILLER ASSOCIATES	TN
JAMES COURT ASSOCIATES	ID
JAMES-OXFORD LIMITED PARTNERSHIP	MD
JAMESTOWN TERRACE LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
JAMESTOWN VILLAGE ASSOCIATES	PA
JARDINES DE MAYAGUEZ LIMITED PARTNERSHIP	MD
JASPER COUNTY PROPERTIES, LTD.	MI
JEFFERSON MEADOWS LIMITED DIVIDEND HOUSING ASSOCIATION LIMITEDPARTNERSHIP	MI
JENNY LIND HALL SECOND LIMITED PARTNERSHIP, A CALIFORNIA LIMITED PARTNERSHIP	CA
JFK ASSOCIATES LIMITED PARTNERSHIP	NC
JMA EQUITIES, L.P.	DE
JOHNSTON SQUARE ASSOCIATES	MD
JOHNSTON SQUARE ASSOCIATES LIMITED PARTNERSHIP	MD
JUPITER-I, L.P.	DE
JUPITER-II, L.P.	DE
KALMIA APARTMENTS LIMITED PARTNERSHIP	SC
KENDALL TOWNHOME INVESTORS, LTD.	FL
KENNEDY BOULEVARD ASSOCIATES	PA
KENNEDY BOULEVARD ASSOCIATES II, L.P.	PA
KENNEDY BOULEVARD ASSOCIATES III, L.P.	PA
KENNEDY BOULEVARD ASSOCIATES IV, L.P.	PA
KENNEDY BOULEVARD III GP, L.L.C.	SC
KENOSHA GARDENS ASSOCIATES LIMITED PARTNERSHIP OF WISCONSIN	WI
KENTON DEVELOPMENT CO.	MO
KENTON VILLAGE, LTD.	OH
KENTUCKY MANOR APARTMENTS, LTD.	KY
KENTUCKY RIVER APARTMENTS, LTD.	KY
KENYON HOUSE CO.	WA
KING-BELL ASSOCIATES LIMITED PARTNERSHIP	OR
KINGS ROW ASSOCIATES	NJ
KINGSTON GREENE ASSOCIATES LTD	OH
KINSEY-OXFORD ASSOCIATES, L.P.	OH
KIRKMAN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
KIRKWOOD HOUSE PRESERVATION LIMITED PARTNERSHIP	DE
KIWANIS MANOR, L.P.	IL
KOHLER GARDENS APARTMENTS	CA
KONA PLUS ASSOCIATES LIMITED PARTNERSHIP	WA
L.M. ASSOCIATES LIMITED PARTNERSHIP	OH
LA BROADCAST CENTER GP LLC	DE
LA CANYON TERRACE GP LLC	DE
LA CANYON TERRACE LP	DE
LA CREEKSIDE GP LLC	DE
LA CREEKSIDE LP	DE
LA CRESCENT GARDENS GP LLC	DE
LA CRESCENT GARDENS LP	DE
LA HILLCRESTE APARTMENTS LLC	DE
LA HILLCRESTE GP LLC	DE
LA HILLCRESTE LP	DE
LA HILLCRESTE MEZZANINE MEMBER LLC	DE
LA INDIAN OAKS GP LLC	DE
LA INDIAN OAKS LP	DE

Entity Name	State Code
LA LAKES GP LLC	DE
LA LAKES LP	DE
LA LOMA ASSOCIATES LIMITED PARTNERSHIP	CA
LA MALIBU CANYON GP LLC	DE
LA MALIBU CANYON LP	DE
LA MORADA ASSOCIATES LIMITED PARTNERSHIP	DC
LA NEW HAVEN PLAZA LP	DE
LA PARK LA BREA A LLC	DE
LA PARK LA BREA B LLC	DE
LA PARK LA BREA C LLC	DE
LA PARK LA BREA LLC	DE
LA SALLE PRESERVATION, L.P.	CA
LA VISTA PRESERVATION, L.P.	CA
LAC PROPERTIES GP I LIMITED PARTNERSHIP	DE
LAC PROPERTIES GP I LLC	DE
LAC PROPERTIES GP II LIMITED PARTNERSHIP	DE
LAC PROPERTIES GP III LIMITED PARTNERSHIP	DE
LAC PROPERTIES OPERATING PARTNERSHIP, L.P.	DE
LAC PROPERTIES SUB LLC	DE
LAFAYETTE LIMITED PARTNERSHIP	IL
LAFAYETTE MANOR ASSOCIATES LIMITED PARTNERSHIP	VA
LAFAYETTE SQUARE ASSOCIATES	TN
LAFAYETTE TERRACE ASSOCIATES	IL
LAFAYETTE TOWNE ELDERLY LIMITED PARTNERSHIP	MO
LAING VILLAGE, A LIMITED PARTNERSHIP	GA
LAKE AVENUE ASSOCIATES L.P.	OH
LAKE CASTLETON II, L.P	TX
LAKE EDEN ASSOCIATES, L.P.	DE
LAKE FOREST APARTMENTS	PA
LAKE HAVASU ASSOCIATES LIMITED PARTNERSHIP	AZ
LAKE JUNE VILLAGE II LIMITED PARTNERSHIP	TX
LAKE RIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LAKE TOWERS ASSOCIATES II LIMITED PARTNERSHIP	IL
LAKE WALES VILLAS, LTD.	FL
LAKEHAVEN I JV GP, LLC	DE
LAKEHAVEN I JV, L.P.	DE
LAKEHAVEN II JV GP, LLC	DE
LAKEHAVEN II JV, L.P.	DE
LAKERIDGE-ISLAND CLUB APARTMENTS PARTNERS, L.P.	DE
LAKESIDE APARTMENTS LIMITED	FL
LAKESIDE APARTMENTS, A LIMITED PARTNERSHIP	IN
LAKESIDE INVESTORS, L.L.C.	MD
LAKESIDE NORTH, L.L.C.	MD
LAKEVIEW ARMS ASSOCIATES LIMITED PARTNERSHIP	NY
LAKEVIEW VILLAS, LTD.	FL
LAKEWOOD AOPL, A TEXAS LIMITED PARTNERSHIP	TX
LAKEWOOD AOPL, INC.	TX
LANCASTER HEIGHTS MANAGEMENT CORP.	CA
LANDAU APARTMENTS LIMITED PARTNERSHIP	SC
LANDMARK (NC), LLC	DE
LANDMARK APARTMENTS ASSOCIATES	IL

Entity Name	State Code
LANDMARK ASSOCIATES	ID
LANSING-OXFORD LIMITED PARTNERSHIP	MD
LANTANA-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LARGO PARTNERS, L.L.C.	MD
LARGO/OAC, L.L.C.	MD
LAS MONTANAS VILLAGE LIMITED PARTNERSHIP	AZ
LAS PALOMAS VILLAGE LIMITED PARTNERSHIP	AZ
LASALLE APARTMENTS, L.P.	CA
LAUDERDALE TOWERS-REO, LIMITED PARTNERSHIP	TX
LAWNDALE SQUARE-REO LIMITED PARTNERSHIP	TX
LAZY HOLLOW PARTNERS	CA
LEE-HY MANOR ASSOCIATES LIMITED PARTNERSHIP	VA
LEMAY VILLAGE LIMITED PARTNERSHIP	MO
LEWISBURG ASSOCIATES LIMITED PARTNERSHIP	WV
LEWISBURG ELDERLY ASSOCIATES	PA
LEXINGTON-OXFORD ASSOCIATES L.P.	IN
LEYDEN LIMITED PARTNERSHIP	MA
LIBERTY TOWERS ASSOCIATES II L.P.	IL
LIMA-OXFORD ASSOCIATES, L.P.	IN
LINCOLN MARINERS ASSOCIATES LIMITED	CA
LINCOLN PROPERTY COMPANY NO. 409, LTD.	CA
LINDEN COURT ASSOCIATES LIMITED PARTNERSHIP	NY
LIVINGSTON HOUSING 1994 PARTNERS, A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
LOCK HAVEN ELDERLY ASSOCIATES	PA
LOCK HAVEN GARDENS ASSOCIATES	PA
LOCUST HOUSE ASSOCIATES LIMITED PARTNERSHIP	MD
LONE OAK APARTMENTS, LTD.	KY
LONE STAR PROPERTIES LIMITED PARTNERSHIP	TX
LONG CREEK-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
LONG MEADOW LIMITED PARTNERSHIP	SC
LORELEI ASSOCIATES LIMITED PARTNERSHIP	DC
LORING TOWERS ASSOCIATES	MA
LORING TOWERS PRESERVATION LIMITED PARTNERSHIP	DE
LORING TOWERS SALEM PRESERVATION LIMITED PARTNERSHIP	MA
LOUIS JOLIET APARTMENTS MT, L.P.	IL
LOUIS JOLIET APARTMENTS, L.P.	IL
LUND-HILL ASSOCIATES LIMITED PARTNERSHIP	WI
LYNN-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
M & P DEVELOPMENT COMPANY	PA
MADISON PARK III ASSOCIATES	MA
MADISON RIVER PROPERTIES, L.L.C.	DE
MADISON TERRACE ASSOCIATES	IL
MADISONVILLE, LTD.	OH
MAE — SPI, L.P.	DE
MAE DELTA, INC.	DE
MAE INVESTMENTS, INC.	DE
MAE JMA, INC.	DE
MAE VENTURES, INC.	DE
MAERIL, INC.	DE
MALLARDS OF WEDGEWOOD LIMITED PARTNERSHIP	WA
MANDARIN TRACE APARTMENTS, LTD.	FL

Entity Name	State Code
MANGONIA RESIDENCE I, LTD.	FL
MANNA CREST HOMES LIMITED PARTNERSHIP	OH
MANOR GREEN LIMITED PARTNERSHIP	WA
MAPLE HILL ASSOCIATES	PA
MAPLE PARK EAST LIMITED PARTNERSHIP	CO
MAPLE PARK WEST LIMITED PARTNERSHIP	CO
MAQUOKETA HOUSING, L.P.	IA
MARINA DEL REY LIMITED DIVIDEND PARTNERSHIP ASSOCIATES	MA
MARINER’S COVE JV GP, LLC	DE
MARINER’S COVE JV, L.P.	DE
MARINETTE WOODS APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	WI
MARKET VENTURES, L.L.C.	DE
MARSHALL PLAZA APARTMENTS, LTD.-PHASE I	OH
MARSHALL PLAZA APARTMENTS, LTD.-PHASE II	OH
MARTINEZ PARK VILLAS, LTD.	CO
MASHPEE UNITED CHURCH VILLAGE PARTNERSHIP	MA
MAUNAKEA PALMS LIMITED PARTNERSHIP	HI
MAUNAKEA PALMS, INC.	HI
MAYER BEVERLY PARK LIMITED PARTNERSHIP	CA
MB APARTMENTS LIMITED PARTNERSHIP	IL
MCZ/CENTRUM FLAMINGO II, L.L.C.	DE
MCZ/CENTRUM FLAMINGO III, L.L.C.	DE
MEADOW LAKE PHASE II, A LIMITED PARTNERSHIP	AR
MEADOW LAKE, A LIMITED PARTNERSHIP	AR
MEADOW LANE	WA
MEADOW VIEW ASSOCIATES L.P.	IL
MEADOWS LIMITED PARTNERSHIP	IL
MEADOWS RUN LIMITED PARTNERSHIP	CO
MECKLENBURG MILL ASSOCIATES, LIMITED PARTNERSHIP	NC
MEGAN MANOR, LIMITED PARTNERSHIP	AL
MELBOURNE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
MELBOURNE-OXFORD CORPORATION	MD
MERCER PARTNERS, LP	NJ
MERIDIAN-REO, L.P.	TX
MESA BROADWAY PROPERTY LIMITED PARTNERSHIP	AZ
MESA VALLEY HOUSING ASSOCIATES II LIMITED PARTNERSHIP	AZ
MESA VALLEY HOUSING ASSOCIATES LIMITED PARTNERSHIP	AZ
MHO PARTNERS, LIMITED	FL
MIAMI ELDERLY ASSOCIATES LIMITED PARTNERSHIP	OH
MICHIGAN BEACH LIMITED PARTNERSHIP	IL
MICHIGAN MEADOWS LIMITED PARTNERSHIP	IN
MIDDLETOWN-OXFORD LIMITED PARTNERSHIP	MD
MIDPARK DEVELOPMENT CO.	OH
MIDTOWN MESA LIMITED PARTERSHIP	AZ
MIDTOWN PLAZA ASSOCIATES	WA
MINNEAPOLIS ASSOCIATES II LIMITED PARTNERSHIP	MA
MINNEAPOLIS ASSOCIATES LIMITED PARTNERSHIP	MD
MIRAMAR HOUSING ASSOCIATES LIMITED PARTNERSHIP	DC
MISTY WOODS CPF 19, L.P.	DE
MOHAVE PARTNERS, L.P.	OH
MONMOUTH ASSOCIATES LIMITED PARTNERSHIP	WA

Entity Name	State Code
MONROE CORPORATION	MD
MONROE COUNTY APTS. 2 & 3 L.P.	IL
MONROE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
MONTBLANC GARDEN APARTMENTS ASSOCIATES	MA
MONTGOMERY OAKS ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP	CA
MONTICELLO MANAGEMENT I, L.L.C.	DE
MONTICELLO MANOR, LTD.	TX
MORNINGSIDE HOUSING PHASE B ASSOCIATES LIMITED PARTNERSHIP	NY
MORNINGSTAR SENIOR CITIZEN URBAN RENEWAL HOUSING GROUP, L.P.	NJ
MORRISANIA TOWERS HOUSING COMPANY LIMITED PARTNERSHIP	NY
MORTON TOWERS APARTMENTS, L.P.	DE
MORTON TOWERS HEALTH CLUB, LLC	DE
MOSS GARDENS LTD., A PARTNERSHIP IN COMMENDAM	LA
MOUNT CARROLL APARTMENTS LIMITED PARTNERSHIP	IL
MOUNT UNION APARTMENTS, LTD.	OH
MOUNTAIN RUN, L.P.	DE
MRR LIMITED PARTNERSHIP	IL
MULBERRY ASSOCIATES	PA
MUSCATINE HOUSING, L.P.	IA
NAPICO HOUSING CREDIT COMPANY-XI.A, LLC	DE
NAPICO HOUSING CREDIT COMPANY-XI.B, LLC	DE
NAPICO HOUSING CREDIT COMPANY-XI.C, LLC	DE
NAPICO HOUSING CREDIT COMPANY-XI.D, LLC	DE
NAPLES-OXFORD LIMITED PARTNERSHIP	MD
NAPLES-OXFORD, L.L.C.	MD
NASHUA-OXFORD-BAY ASSOCIATES LIMITED PARTNERSHIP	MD
NATIONAL BOSTON LOFTS ASSOCIATES, LLLP	CO
NATIONAL CORPORATE TAX CREDIT FUND II, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND III, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND IV, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND IX, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND V, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND VI, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND VII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND VIII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND X, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND XI, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND XII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND XIII, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT FUND, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL CORPORATE TAX CREDIT, INC.	CA
NATIONAL CORPORATE TAX CREDIT, INC. II	CA
NATIONAL CORPORATE TAX CREDIT, INC. III	CA
NATIONAL CORPORATE TAX CREDIT, INC. IV	CA
NATIONAL CORPORATE TAX CREDIT, INC. IX	CA
NATIONAL CORPORATE TAX CREDIT, INC. OF PENNSYLVANIA	PA
NATIONAL CORPORATE TAX CREDIT, INC. VI	CA
NATIONAL CORPORATE TAX CREDIT, INC. VII	CA
NATIONAL CORPORATE TAX CREDIT, INC. VIII	CA
NATIONAL CORPORATE TAX CREDIT, INC. X	CA
NATIONAL CORPORATE TAX CREDIT, INC. XI	CA

Entity Name	State Code
NATIONAL CORPORATE TAX CREDIT, INC. XII	CA
NATIONAL CORPORATE TAX CREDIT, INC. XIII	CA
NATIONAL CORPORATE TAX CREDIT, INC. XIV	CA
NATIONAL HOUSING PARTNERSHIP REALTY FUND I, A MARYLAND LIMITED PARTNERSHIP	MD
NATIONAL HOUSING PARTNERSHIP RESI ASSOCIATES I LIMITED PARTNERSHIP	DC
NATIONAL PARTNERSHIP CREDIT FACILITY CORP.	CA
NATIONAL PARTNERSHIP INVESTMENTS ASSOCIATES II	CA
NATIONAL PARTNERSHIP INVESTMENTS CORP.	CA
NATIONAL PARTNERSHIP MANAGEMENT CORP.	CA
NATIONAL PROPERTY INVESTORS 4	CA
NATIONAL PROPERTY INVESTORS 5	CA
NATIONAL PROPERTY INVESTORS 6	CA
NATIONAL PROPERTY INVESTORS 8, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL PROPERTY INVESTORS III	CA
NATIONAL TAX CREDIT INVESTORS II, A CALIFORNIA LIMITED PARTNERSHIP	CA
NATIONAL TAX CREDIT MANAGEMENT CORP. I	CA
NATIONAL TAX CREDIT PARTNERS, L.P.	CA
NATIONAL TAX CREDIT, INC.	CA
NATIONAL TAX CREDIT, INC. II	CA
NBA, LTD.	AL
NEIGHBORHOOD RESTORATIONS LIMITED PARTNERSHIP V	PA
NEVADA SUNRISE GARDENS, LIMITED PARTNERSHIP	CA
NEW BALTIMORE SENIOR PRESERVATION LIMITED PARTNERSHIP	MI
NEW CASTLE — OXFORD ASSOCIATES L.P.	IN
NEW HAVEN APARTMENTS, LIMITED PARTNERSHIP	AL
NEW HAVEN ASSOCIATES LIMITED PARTNERSHIP	MA
NEW PLAINVIEW GP, L.L.C.	SC
NEW RANCHO TOWNHOUSES ASSOCIATES, L.P.	DE
NEW SHELTER V LIMITED PARTNERSHIP	DE
NEW TIMBER RIDGE GP LIMITED PARTNERSHIP	DE
NEW VISTAS APARTMENTS ASSOCIATES	IL
NEW-BEL-MO ENTERPRISES A LIMITED PARTNERSHIP	WI
NEWBERRY ARMS LIMITED PARTNERSHIP	SC
NEWBERRY PARK PRESERVATION, L.P.	DE
NEWINGTON-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
NEWPORT-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
NEWTON APARTMENTS, LTD.	MI
NHP A&R SERVICES, INC.	VA
NHP ACQUISITION CORPORATION	DE
NHP AFFORDABLE HOUSING PALACE PARTNERS, L.P.	PA
NHP AFFORDABLE HOUSING PARTNERS, L.P.	PA
NHP COUNTRY GARDENS LIMITED PARTNERSHIP	VA
NHP COUNTRY GARDENS, INC.	VA
NHP MID-ATLANTIC PARTNERS ONE L.P.	DE
NHP MID-ATLANTIC PARTNERS TWO L.P.	DE
NHP MULTI-FAMILY CAPITAL CORPORATION	DC
NHP PARKWAY ASSOCIATES L.P.	DE
NHP PARKWAY L.P.	DE
NHP PARTNERS TWO LIMITED PARTNERSHIP	DE
NHP PUERTO RICO MANAGEMENT COMPANY	DE
NHP WINDSOR CROSSING ASSOCIATES L.P.	DE

Entity Name	State Code
NHP WINDSOR CROSSING L.P.	DE
NHP-HDV FOURTEEN, INC.	DE
NHP-HDV SEVENTEEN, INC.	DE
NHP-HDV TEN, INC.	DE
NHP-HDV TWELVE, INC.	DE
NHP-HS THREE, INC.	DE
NHPMN MANAGEMENT, L.P.	DE
NHPMN MANAGEMENT, LLC	DE
NHPMN STATE MANAGEMENT, INC.	DE
NHPMN-GP, INC.	DE
NICHOLS TOWNEHOMES, LTD.	OH
NOBLE SENIOR HOUSING, L.P., A CALIFORNIA LIMITED PARTNERSHIP	CA
NORTH GATE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	IN
NORTH LIBERTY PARK, LIMITED PARTNERSHIP	IA
NORTH OMAHA HOMES	NE
NORTH PARK ASSOCIATES LIMITED PARTNERSHIP	WV
NORTH WASHINGTON PARK ESTATES	IL
NORTH WOODS-OXFORD ASSOCIATES, L.P.	IN
NORTHBROOK APARTMENTS, LTD.	MS
NORTHERN STATES PROPERTIES LIMITED PARTNERSHIP	WA
NORTHGATE LIMITED, L.P.	DE
NORTHPOINT PRESERVATION LIMITED PARTNERSHIP	DE
NORTHWESTERN PARTNERS, LTD.	FL
NORTHWIND FOREST LIMITED PARTNERSHIP	MI
NORTHWINDS APARTMENTS, L.P.	VA
NORWALK PARK APARTMENTS, LIMITED PARTNERSHIP	IA
NORWOOD HOUSING ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP	CA
NOVA ASSOCIATES LIMITED PARTNERSHIP	WA
NP BANK LOFTS ASSOCIATES, L.P.	CO
NPI EQUITY INVESTMENTS II, INC.	FL
NPI EQUITY INVESTMENTS, INC.	FL
NPIA III, A CALIFORNIA LIMITED PARTNERSHIP	CA
NTS REALTY HOLDINGS LIMITED PARTNERSHIP	DE
OAC L.L.C.	MD
OAC LIMITED PARTNERSHIP	MD
OAK FALLS CONDOMINIUMS JV GP, LLC	DE
OAK FALLS CONDOMINIUMS JV, L.P.	TX
OAK FOREST ASSOCIATES LIMITED PARTNERSHIP	OH
OAK FOREST II ASSOCIATES LIMITED PARTNERSHIP	OH
OAK FOREST III ASSOCIATES	OH
OAK HILL APARTMENTS, LTD.	PA
OAK HOLLOW SOUTH ASSOCIATES	PA
OAK PARK-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MI
OAK VIEW SPARTANBURG LIMITED PARTNERSHIP	SC
OAK WOODS ASSOCIATES	IL
OAKBROOK ACQUISITION, L.P.	MO
OAKBROOK INVESTORS LIMITED PARTNERSHIP	MI
OAKLAND CITY WEST END ASSOCIATES LIMITED PARTNERSHIP	GA
OAKLAND COMPANY	SC
OAKRIDGE PARK APARTMENTS, LTD.	MS
OAKRIDGE PARK APARTMENTS, PHASE II, LTD.	MS

Entity Name	State Code
OAKVIEW APARTMENTS LIMITED PARTNERSHIP	AR
OAKWOOD APARTMENTS, LIMITED PARTNERSHIP — PHASE I	OH
OAKWOOD APARTMENTS, LIMITED PARTNERSHIP — PHASE II	OH
OAKWOOD ASSOCIATES OF OHIO LIMITED PARTNERSHIP	OH
OAKWOOD MANOR ASSOCIATES, LTD.	TN
OAKWOOD TRUST — PHASE I	OH
OAKWOOD TRUST — PHASE II	OH
OAMCO I, L.L.C.	DE
OAMCO II, L.L.C.	DE
OAMCO IV, L.L.C.	DE
OAMCO IX, L.L.C.	DE
OAMCO V, L.L.C.	DE
OAMCO VII, L.L.C.	DE
OAMCO VIII, L.L.C.	DE
OAMCO X, L.L.C.	DE
OAMCO XI, L.L.C.	DE
OAMCO XII, L.L.C.	DE
OAMCO XIII, L.L.C.	DE
OAMCO XIV, L.L.C.	DE
OAMCO XIX, L.L.C.	DE
OAMCO XIX, L.P.	DE
OAMCO XV, L.L.C.	DE
OAMCO XVI, L.L.C.	DE
OAMCO XVII, L.L.C.	DE
OAMCO XX, L.L.C.	DE
OAMCO XX, L.P.	DE
OAMCO XXI, L.L.C.	DE
OAMCO XXI, L.P.	DE
OAMCO XXII, L.L.C.	DE
OAMCO XXIII, L.L.C.	DE
OAMCO XXV, L.L.C.	DE
OAMCO XXVIII LIMITED PARTNERSHIP	MD
OCALA PLACE, LTD.	FL
O’DEA INVESTMENT COMPANY	CA
OFA PARTNERS	PA
OHA ASSOCIATES	IL
OLD FARM ASSOCIATES	PA
OLD FINANCIAL DISTRICT LIMITED PARTNERSHIP	CA
OLDE MILL INVESTORS LIMITED PARTNERSHIP	DE
OLIVER ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
ONE LINWOOD ASSOCIATES, LTD.	DC
ONE LYTLE PLACE APARTMENTS PARTNERS, L.P.	DE
ONE MADISON AVENUE ASSOCIATES, L.P.	ME
ONE WEST CONWAY ASSOCIATES LIMITED PARTNERSHIP	MD
OP PROPERTY MANAGEMENT, L.P.	DE
OP PROPERTY MANAGEMENT, LLC	DE
OPPORTUNITY ASSOCIATES 1991 L.P.	IN
OPPORTUNITY ASSOCIATES 1994, L.P.	IN
ORANGE CITY VILLAS II, LTD.	FL
ORANGE VILLAGE ASSOCIATES	PA
ORANGEBURG MANOR	GA

Entity Name	State Code
ORLEANS GARDENS, A LIMITED PARTNERSHIP	SC
OROCOVIX LIMITED DIVIDEND PARTNERSHIP, A LIMITED PARTNERSHIP	CA
ORP ACQUISITION PARTNERS LIMITED PARTNERSHIP	MD
ORP ACQUISITION, INC.	MD
ORP CORPORATION I	MD
ORP CORPORATION II	MD
ORP CORPORATION III	MD
ORP I ASSIGNOR CORPORATION	MD
ORP ONE L.L.C.	MD
ORP THREE L.L.C.	MD
ORP TWO L.L.C.	MD
OSHTEMO LIMITED DIVIDEND HOUSING ASSOCIATION	MI
OTEF II ASSOCIATES LIMITED PARTNERSHIP	MD
OVERBROOK PARK, LTD.	OH
OXFORD ASSOCIATES ‘76 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘77 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘78 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘79 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘80 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘81 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘82 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘83 LIMITED PARTNERSHIP	IN
OXFORD ASSOCIATES ‘84 LIMITED PARTNERSHIP	MD
OXFORD ASSOCIATES ‘85 LIMITED PARTNERSHIP	MD
OXFORD BETHESDA I LIMITED PARTNERSHIP	MD
OXFORD BETHESDA II LIMITED PARTNERSHIP	MD
OXFORD CORPORATION	IN
OXFORD DEVELOPMENT CORPORATION	IN
OXFORD DEVELOPMENT ENTERPRISES INC.	IN
OXFORD EQUITIES CORPORATION	IN
OXFORD EQUITIES CORPORATION II	DE
OXFORD FUND I LIMITED PARTNERSHIP	MD
OXFORD GENERAL PARTNERS CORPORATION	DE
OXFORD HOLDING CORPORATION	MD
OXFORD HOUSE PRESERVATION, L.P.	DE
OXFORD INVESTMENT CORPORATION	MD
OXFORD INVESTMENT II CORPORATION	MD
OXFORD MANAGEMENT COMPANY INC	IN
OXFORD MANAGERS I LIMITED PARTNERSHIP	MD
OXFORD MANAGERS II LIMITED PARTNERSHIP	MD
OXFORD NATIONAL PROPERTIES CORPORATION	MD
OXFORD PARTNERS I LIMITED PARTNERSHIP	IN
OXFORD PARTNERS II LIMITED PARTNERSHIP	MD
OXFORD PARTNERS V LIMITED PARTNERSHIP	MD
OXFORD PARTNERS X, L.L.C.	MD
OXFORD REAL ESTATE HOLDINGS CORPORATION	MD
OXFORD REALTY FINANCIAL GROUP, INC.	MD
OXFORD REALTY SERVICES CORP.	DE
OXFORD RESIDENTIAL PROPERTIES I CORPORATION	MD
OXFORD RESIDENTIAL PROPERTIES I LIMITED PARTNERSHIP	DE
OXFORD TAX EXEMPT FUND II CORPORATION	MD

Entity Name	State Code
OXFORD TAX EXEMPT FUND II LIMITED PARTNERSHIP	MD
OXFORD-COLUMBIA ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
OXFORD-KIRKWOOD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
OXPARC 1994, L.L.C.	MD
OXPARC 1995, L.L.C.	MD
OXPARC 1996, L.L.C.	MD
OXPARC 1997, L.L.C.	MD
OXPARC 1998, L.L.C.	MD
OXPARC 1999, L.L.C.	MD
OXPARC 2000, L.L.C.	MD
P&R INVESTMENT SERVICES	WA
P.A.C. LAND II LIMITED PARTNERSHIP	OH
PACHUTA, LTD.	MS
PACIFIC COAST PLAZA	CA
PACIFIC PLACE APARTMENTS, L.P.	MO
PALACE VIEW HOUSING LIMITED PARTNERSHIP	CT
PALM AIRE-ISLAND CLUB APARTMENTS PARTNERS, L.P.	DE
PALM BEACH-OXFORD LIMITED PARTNERSHIP	MD
PALM SPRINGS SENIOR AFFORDABLE, L.P.	CA
PALM SPRINGS SENIOR CITIZENS COMPLEX LIMITED PARTNERSHIP	CA
PALM SPRINGS VIEW APARTMENTS, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
PALMETTO APARTMENTS, A LIMITED PARTNERSHIP	SC
PAMPA PARTNERSHIP LIMITED	TX
PANORAMA PARK APARTMENTS LIMITED PARTNERSHIP	CA
PANORAMA PARK PRESERVATION, L.P.	CA
PAP PARTNERSHIP, L.P.	PA
PARADISE PALMS MULTI-HOUSING LIMITED PARTNERSHIP	AZ
PARADISE PALMS SENIOR HOUSING LIMITED PARTNERSHIP	AZ
PARC CHATEAU SECTION I ASSOCIATES L.P.	GA
PARC CHATEAU SECTION II ASSOCIATES (L.P.)	GA
PARHAM-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PARK ACQUISITION, L.P.	KS
PARK ASSOCIATES, L.P.	MO
PARK CREST, LTD.	FL
PARK LA BREA ACQUISITION, LLC	DE
PARK LANE ASSOCIATES LIMITED PARTNERSHIP	AZ
PARK MANOR, OREG. LTD.	OR
PARK MEADOWS ACQUISITION, L.P.	MO
PARK MEADOWS MANAGEMENT, LLC	DE
PARK NORTH-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PARK PLACE ASSOCIATES	NJ
PARK PLACE PRESERVATION, L.P.	MO
PARK RUN APARTMENTS, LTD.	TX
PARK TOWNE PLACE ASSOCIATES LIMITED PARTNERSHIP	DE
PARK VISTA MANAGEMENT, INC.	CA
PARK VISTA, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
PARKVIEW AFFORDABLE, L.P.	CA
PARKVIEW APARTMENTS, A LIMITED PARTNERSHIP	SC
PARKVIEW ARMS ASSOCIATES I LIMITED PARTNERSHIP	OH
PARKVIEW ARMS ASSOCIATES II LIMITED PARTNERSHIP	OH
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP	CA

Entity Name	State Code
PARKVIEW ASSOCIATES LIMITED PARTNERSHIP	NY
PARKVIEW DEVELOPMENT CO.	MN
PARKWAYS PRESERVATION, L.P.	DE
PARTNERS LIQUIDATING TRUST	DE
PARTNERSHIP 18, L.P.	PA
PARTNERSHIP FOR HOUSING LIMITED	CA
PATEE VILLAS I, L.P.	MO
PAVILION ASSOCIATES	PA
PAVILION PRESERVATION, L.P.	DE
PEBBLE POINT CORPORATION	MD
PEBBLE POINT-OXFORD ASSOCIATES, L.P.	IN
PENNSYLVANIA ASSOCIATES	PA
PENNSYLVANIA HOUSING PARTNERS	PA
PENVIEW ASSOCIATES, L.P.	NY
PEPPERMILL PLACE APARTMENTS JV GP, LLC	DE
PEPPERMILL PLACE APARTMENTS JV, L.P.	TX
PEPPERMILL VILLAGE-OXFORD ASSOCIATES L.P.	IN
PEPPERTREE ASSOCIATES	CA
PEPPERTREE VILLAGE OF AVON PARK, LIMITED	FL
PETERSBURG EAST SECTION 1, L.P.	VA
PHILLIPS TO THE FALLS, L.L.C.	SD
PHILLIPS VILLAGE ASSOCIATES, L.P.	CA
PHOENIX BROADWAY ASSOCIATES LIMITED PARTNERSHIP	AZ
PHOENIX VINEYARD LIMITED PARTNERSHIP	AZ
PINE BLUFF ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
PINE BLUFF VILLAGE PRESERVATION LIMITED PARTNERSHIP	DE
PINE CREEK APARTMENTS, LTD.	AL
PINE HAVEN APARTMENTS, LTD. A TEXAS LIMITED PARTNERSHIP	TX
PINE LAKE TERRACE ASSOCIATES L.P.	CA
PINE TREE APARTMENTS, LTD.	FL
PINELLAS-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
PINERIDGE ASSOCIATES, L.P.	MO
PINERIDGE MANAGEMENT, INC.	CA
PINETREE ASSOCIATES	PA
PINEVIEW TERRACE I, L.P.	TX
PINEWOOD PARK APARTMENTS, A LIMITED PARTNERSHIP	SC
PINEWOOD PLACE APARTMENTS ASSOCIATES LIMITED PARTNERSHIP	OH
PINEWOOD, LTD. (CLARKE, L.P.)	GA
PINEY BRANCH ASSOCIATES LIMITED PARTNERSHIP	MD
PITTSFIELD NEIGHBORHOOD ASSOCIATES	MA
PLACID LAKE ASSOCIATES, LTD.	FL
PLAINS VILLAGE, LTD.	TX
PLAINVIEW APARTMENTS, L.P.	SC
PLAINVIEW GP, INC.	DE
PLEASANT HILL PRESERVATION, LP	TX
PLEASANT HILL VILLAS, LTD	CO
PLUMLY TOWNEHOMES, LTD.	OH
PLUMMER VILLAGE PRESERVATION, L.P.	CA
POINT VILLAGE, LTD.	OH
POPLAR POINTE, LIMITED PARTNERSHIP	AL
PORTAGE ASSOCIATES LIMITED PARTNERSHIP	MI

Entity Name	State Code
PORTFOLIO PROPERTIES EIGHT ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES FIVE ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES SEVEN ASSOCIATES LIMITED PARTNERSHIP	DC
PORTFOLIO PROPERTIES TEN ASSOCIATES LIMITED PARTNERSHIP	DC
PORTLAND PLAZA LIMITED PARTNERSHIP	KY
PORTNER PLACE ASSOCIATES LIMITED PARTNERSHIP	DC
POST RIDGE ASSOCIATES, LTD., LIMITED PARTNERSHIP	TN
POST STREET ASSOCIATES LIMITED PARTNERSHIP	NY
PRESCOTT EQUITIES HOLDINGS LIMITED PARTNERSHIP	AZ
PRIDE GARDENS LIMITED PARTNERSHIP	MS
PRINCE STREET TOWERS LIMITED PARTNERSHIP	PA
PTP PROPERTIES, INC.	DE
PUERTO RICO MANAGEMENT, INC.	CA
PUL-CORAL GARDENS APARTMENTS LIMTED PARTNERSHIP	AZ
PULLMAN WHEELWORKS ASSOCIATES I	IL
PYNCHON PARTNERS II LIMITED PARTNERSHIP	MA
QUAIL RUN ASSOCIATES, L.P.	DE
QUEEN’S COURT JOINT VENTURE	TN
QUEENSGATE II ASSOCIATES, LIMITED PARTNERSHIP	OH
QUEENSTOWN APARTMENTS LIMITED PARTNERSHIP	MD
QUINCY AFFORDABLE HOUSING L.P.	IL
QUIVIRA MANAGEMENT, INC.	CA
QUIVIRA PLACE ASSOCIATES, L.P.	KS
RAMBLEWOOD LIMITED PARTNERSHIP	MI
RAMBLEWOOD RESIDENTIAL JV GP, LLC	DE
RAMBLEWOOD RESIDENTIAL JV, LLC	DE
RAMBLEWOOD SERVICES LLC	DE
RANCHO DEL MAR APARTMENTS LIMITED PARTNERSHIP	AZ
RANCHO TOWNHOUSES ASSOCIATES	CA
RANGER APARTMENTS, LTD.	TX
RAVENSWORTH ASSOCIATES LIMITED PARTNERSHIP	MA
REAL ESTATE ASSOCIATES	CA
REAL ESTATE ASSOCIATES II	CA
REAL ESTATE ASSOCIATES III	CA
REAL ESTATE ASSOCIATES IV	CA
REAL ESTATE ASSOCIATES LIMITED	CA
REAL ESTATE ASSOCIATES LIMITED II	CA
REAL ESTATE ASSOCIATES LIMITED III	CA
REAL ESTATE ASSOCIATES LIMITED IV	CA
REAL ESTATE ASSOCIATES LIMITED V	CA
REAL ESTATE ASSOCIATES LIMITED VI	CA
REAL ESTATE ASSOCIATES LIMITED VII	CA
REAL ESTATE EQUITY PARTNERS INC.	DE
REAL ESTATE EQUITY PARTNERS, L.P.	DE
REAL ESTATE PARTNERS LIMITED	CA
REDBIRD TRAILS ASSOCIATES, L.P.	MO
REDMOND BUILDING LIMITED PARTNERSHIP	KY
REEDY RIVER PROPERTIES, L.L.C.	DE
REGENCY PARTNERS LIMITED PARTNERSHIP	OH
REGENCY-NATIONAL CORPORATE TAX CREDIT, INC. II	OH
RESIDUAL EQUITIES, L.P.	DE

Entity Name	State Code
RHDC-1, LIMITED PARTNERSHIP	IL
RHDC-2, LIMITED PARTNERSHIP	IL
RI-15 LIMITED PARTNERSHIP	DC
RICHARDS PARK APARTMENTS	OH
RICHARDS PARK APARTMENTS, LTD.	OH
RICHLAND SENIOR ASSOCIATES, A WASHINGTON LIMITED PARTNERSHIP	WA
RICHLIEU ASSOCIATES	PA
RIDGEMONT GROUP, LTD.	TX
RIDGEWOOD TOWERS ASSOCIATES	IL
RIDGEWOOD TOWERS PRESERVATION, L.P.	DE
RIVER FRONT APARTMENTS LIMITED PARTNERSHIP	PA
RIVER LOFT APARTMENTS LIMITED PARTNERSHIP	PA
RIVER LOFT ASSOCIATES LIMITED PARTNERSHIP	MA
RIVER OAKS ASSOCIATES	TX
RIVER REACH COMMUNITY SERVICES ASSOCIATION, INC.	FL
RIVER RIDGE APARTMENTS LIMITED PARTNERSHIP	CT
RIVER VILLAGE PRESERVATION LIMITED PARTNERSHIP	DE
RIVER WOOD ASSOCIATES, L.P.	IN
RIVER WOODS ASSOCIATES LIMITED PARTNERSHIP	IL
RIVERCREST APARTMENTS, L.P.	SC
RIVERPOINT ASSOCIATES	RI
RIVER’S EDGE ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP	MI
RIVERWOODS PRESERVATION, L.P.	DE
RL AFFORDABLE, L.P.	CA
ROCK FALLS ELDERLY LIVING CENTER, L.P.	IL
ROCKVILLE ASSOCIATES, LTD.	OH
ROCKY CREEK LIMITED PARTNERSHIP	OH
ROLLING HILLS APARTMENTS LIMITED PARTNERSHIP	PA
ROOSEVELT GARDENS APARTMENTS II LIMITED PARTNERSHIP	SC
ROOSEVELT GARDENS LIMITED PARTNERSHIP	SC
ROSEWOOD APARTMENTS CORPORATION	CA
ROUND BARN MANOR PRESERVATION, L.P.	DE
ROWLAND HEIGHTS II LIMITED PARTNERSHIP	CA
ROYAL CREST ESTATES (MARLBORO), L.L.C.	DE
ROYAL DE LEON APARTMENTS, LTD.	FL
ROYAL PALM LAKES, LTD.	FL
ROYAL SHORE ASSOCIATES LIMITED PARTNERSHIP	HI
RUNAWAY BAY II CORPORATION	MD
RUNAWAY BAY II-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
RUNAWAY BAY-OXFORD ASSOCIATES L.P.	IN
RUTHERFORD PARK TOWNHOUSES ASSOCIATES	PA
SABINE HOUSING 1994 PARTNERS A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
SAGINAW VILLAGE LIMITED PARTNERSHIP	OR
SALEM MANOR OREG. LTD.	OR
SALEM PARK, A LIMITED PARTNERSHIP	AK
SAN BRUNO-OXFORD LIMITED PARTNERSHIP	MD
SAN JOSE PRESERVATION, L.P.	TX
SAN JUAN DEL CENTRO, LLC	DE
SANDY PINES, LTD.	FL
SANDY SPRINGS ASSOCIATES, LIMITED	GA
SANS SOUCI-REO LIMITED PARTNERSHIP	TX

Entity Name	State Code
SANTA MARIA LIMITED DIVIDEND PARTNERSHIP ASSOCIATES	MA
SAUK-KO ENTERPRISES A LIMITED PARTNERSHIP	WI
SAVOY COURT ASSOCIATES LIMITED PARTNERSHIP	MO
SCANDIA ASSOCIATES L.P.	IN
SCHAUMBURG-OXFORD LIMITED PARTNERSHIP	MD
SEASIDE POINT PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
SEATTLE ROCHESTER AVENUE ASSOCIATES LIMITED PARTNERSHIP	NY
SEAVIEW TOWERS ASSOCIATES	NY
SECURED INCOME L.P.	DE
SECURITY MANAGEMENT INC.	WA
SECURITY PROPERTIES	WA
SECURITY PROPERTIES 73	WA
SECURITY PROPERTIES 74	WA
SECURITY PROPERTIES 74 II	WA
SECURITY PROPERTIES 74 III	WA
SECURITY PROPERTIES 74-A	WA
SECURITY PROPERTIES 75	WA
SECURITY PROPERTIES 76	WA
SECURITY PROPERTIES 77	WA
SECURITY PROPERTIES 77A	WA
SECURITY PROPERTIES 78	WA
SECURITY PROPERTIES 78A	WA
SECURITY PROPERTIES 79	WA
SECURITY PROPERTIES 79-II	WA
SECURITY PROPERTIES 80	WA
SECURITY PROPERTIES 81	WA
SECURITY PROPERTIES 81-A	WA
SECURITY PROPERTIES FHA LIMITED PARTNERSHIP	MT
SEMINOLE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
SEMINOLE-OXFORD CORPORATION	MD
SENCIT F/G METROPOLITAN ASSOCIATES	NJ
SENCIT NEW YORK AVENUE ASSOCIATES	NJ
SENCIT TOWNE HOUSE LIMITED PARTNERSHIP	PA
SENCIT-LEBANON COMPANY	PA
SENCIT-SELINSGROVE ASSOCIATES	PA
SERENDIPITY LIMITED PARTNERSHIP	MT
SEWARD ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP	ID
SHAKER SQUARE, L.P.	DE
SHANNON MANOR APARTMENTS, A LIMITED PARTNERSHIP	SC
SHARON WOODS, L.P.	DE
SHARP-LEADENHALL ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
SHAWNEE MEADOWS, LIMITED PARTNERSHIP	OH
SHELTER IV GP LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES II LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES IV LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES V LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES VI LIMITED PARTNERSHIP	SC
SHELTER PROPERTIES VII LIMITED PARTNERSHIP	SC
SHELTER REALTY II CORPORATION	SC
SHELTER REALTY IV CORPORATION	SC
SHELTER REALTY V CORPORATION	SC

Entity Name	State Code
SHELTER REALTY VI CORPORATION	SC
SHELTER REALTY VII CORPORATION	SC
SHELTER V GP LIMITED PARTNERSHIP	DE
SHELTER VII GP LIMITED PARTNERSHIP	SC
SHENANDOAH CROSSINGS, L.P.	VA
SHERIDAN PLAZA ASSOCIATES II L.P.	IL
SHERMAN TERRACE ASSOCIATES	PA
SHOCKOE PLACE APARTMENTS, LLC	VA
SHOREVIEW APARTMENTS, L.P.	CA
SHOREVIEW PRESERVATION, L.P.	CA
SHUBUTA PROPERTIES, LTD.	MS
SIERRA MEADOWS, L.P.	CA
SIGNATURE MIDWEST, L.P.	MO
SIGNATURE POINT JOINT VENTURE	TX
SIGNATURE POINT PARTNERS, LTD.	TX
SILVER HILL MILL DAM ASSOCIATES LIMITED PARTNERSHIP	VA
SITE 10 COMMUNITY ALLIANCE ASSOCIATES LIMITED PARTNERSHIP	NY
SITKA III ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP	ID
SJT ASSOCIATES, LTD., A CALIFORNIA LIMITED PARTNERSHIP	CA
SNI DEVELOPMENT COMPANY LIMITED PARTNERSHIP	NY
SOL 413 LIMITED DIVIDEND PARTNERSHIP	MA
SOLDOTNA ASSOCIATES, AN IDAHO LIMITED PARTNERSHIP	ID
SOUTH BAY VILLA PRESERVATION, L.P.	CA
SOUTH BRITTANY OAKS, L.P.	DE
SOUTH HIAWASSEE VILLAGE, LTD.	FL
SOUTH LA MANCHA, L.P.	DE
SOUTH LANDMARK PROPERTIES, L.P.	TX
SOUTH MILL ASSOCIATES	PA
SOUTH PARK APARTMENTS LIMITED PARTNERSHIP	OH
SOUTH PARK APARTMENTS LIMITED PARTNERSHIP	OH
SOUTH WINDRUSH PROPERTIES, L.P.	TX
SOUTHERN MISSOURI HOUSING II, L.P.	MO
SOUTHERN MISSOURI HOUSING VI, L.P.	MO
SOUTHERN MISSOURI HOUSING X, L.P.	MO
SOUTHERN MISSOURI HOUSING XII, L.P.	MO
SOUTHERN MISSOURI HOUSING XIV, L.P.	MO
SOUTHERN MISSOURI HOUSING XIX, L.P.	MO
SOUTHERN MISSOURI HOUSING XVI, L.P.	MO
SOUTHRIDGE-OXFORD LIMITED PARTNERSHIP	MD
SOUTHWEST ASSOCIATES, L.P.	DE
SP MID TERM INCOME FUND, LTD.	WA
SP PROPERTIES 1982 LIMITED PARTNERSHIP	WA
SP PROPERTIES 1983 LIMITED PARTNERSHIP	WA
SP PROPERTIES 1983 TWO LIMITED PARTNERSHIP	WA
SP PROPERTIES 1984 LIMITED PARTNERSHIP	WA
SPRING MEADOW LIMITED PARTNERSHIP	MA
SPRINGDALE WEST	CA
SPRINGFIELD FACILITIES, LLC	MD
SPRINGFIELD VILLAS, LTD.	TX
SPRINGHAVEN LIMITED PARTNERSHIP	MA
SPYGLASS-OXFORD ASSOCIATES L.P.	IN

Entity Name	State Code
ST. GEORGE VILLAS LIMITED PARTNERSHIP	SC
ST. MARY’S-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
STAFFORD STUDENT APARTMENTS, L.P.	DE
STANDPOINT VISTA ASSOCIATES	SC
STANDPOINT VISTA LIMITED PARTNERSHIP	MD
STEEPLECHASE (AILKEN) LIMITED PARTNERSHIP	SC
STEEPLECHASE JV GP, LLC	DE
STEEPLECHASE JV, LLC	DE
STERLING CREST JOINT VENTURE	TN
STERLING GROVE L.P.	TX
STERLING TOWERS ASSOCIATES II LIMITED PARTNERSHIP	IL
STERLING VILLAGE AFFORDABLE, L.P.	CA
STEWARTOWN ASSOCIATES LIMITED PARTNERSHIP	MD
STIRLING COURT APARTMENTS JV GP, LLC	DE
STIRLING COURT APARTMENTS JV, L.P.	TX
STONE POINTE VILLAGE LIMITED PARTNERSHIP	IN
STONEGATE PARK APARTMENTS, LTD.	TX
STONEY GREENS, L.L.C.	SC
STRATEGIC CAPITAL ALLIANCE LIMITED PARTNERSHIP	AZ
STRATFORD VILLAGE REALTY TRUST	MA
STRAWBRIDGE SQUARE APARTMENTS PARTNERS, L.P.	DE
STRAWBRIDGE SQUARE ASSOCIATES LIMITED PARTNERSHIP	VA
STRAWBRIDGE SQUARE PRESERVATION, L.P.	DE
STRUM AFFORDABLE HOUSING, LLC	WI
STUYVESANT LIMITED DIVIDEND HOUSING ASSOCIATION	MI
SUBSIDIZED HOUSING PARTNERS	CA
SUGAR RIVER MILLS ASSOCIATES	MA
SUGARBERRY APARTMENTS CORPORATION	CA
SUMMER CROSSINGS 40, A LIMITED PARTNERSHIP	CA
SUMMIT OAKS PRESERVATION, L.P.	DE
SUMMIT TAX CREDIT PROPERTIES I, L.P.	DE
SUMMIT TAX CREDIT PROPERTIES II, L.P.	DE
SUMMIT TAX CREDIT PROPERTIES III, L.P.	DE
SUN GARDEN PLAZA ASSOCIATES, L.P.	CA
SUN LAKE JV GP, LLC	DE
SUN LAKE JV, LTD.	FL
SUN TERRACE ASSOCIATES	AZ
SUNBURY DOWNS APARTMENTS JV GP, LLC	DE
SUNBURY DOWNS APARTMENTS JV, L.P.	TX
SUNRISE ASSOCIATES LIMITED PARTNERSHIP	IL
SUNSET SILVER BOW APARTMENTS	MT
SUNTREE PRESERVATION LIMITED PARTNERSHIP	DE
SUNTREE-OXFORD ASSOCIATES LIMITED DIVIDEND HOUSING ASSOCIATION	MI
SUSQUEHANNA VIEW LIMITED PARTNERSHIP	PA
SWIFT CREEK APARTMENTS, A LIMITED PARTNERSHIP	SC
SYCAMORE CREEK ASSOCIATES, L.P.	DE
TAMARAC PINES PRESERVATION, LP	TX
TAUNTON GREEN ASSOCIATES	MA
TAUNTON II ASSOCIATES	MA
TEB MUNICIPAL TRUST II	NY
TENNESSEE TRUST COMPANY	TN

Entity Name	State Code
TENNTRUCO, INC.	NC
TERAN LIMITED PARTNERSHIP	AZ
TERRA II LIMITED DIVIDEND HOUSING ASSOCIATION	MI
TERRACE INVESTORS LIMITED PARTNERSHIP	TX
TERRY MANOR PRESERVATION, L.P.	CA
TEXAS APARTMENT INVESTORS	DE
TEXAS BIRCHWOOD APARTMENTS, L.P.	TX
TEXAS BROOK APARTMENTS, L.P.	TX
TEXAS KIRNWOOD APARTMENTS, L.P.	TX
TEXAS MELODY APARTMENTS, L.P.	TX
TEXAS RESIDENTIAL INVESTORS LIMITED PARTNERSHIP	DE
TEXAS-ESTRADA APARTMENTS L.P.	TX
THE BLUFFS DEVELOPMENT LIMITED PARTNERSHIP	IN
THE BRANFORD GROUP LIMITED PARTNERSHIP	CT
THE FONDREN COURT JOINT VENTURE	TX
THE GLENS, A KANSAS LIMITED PARTNERSHIP	KS
THE GLENS, A LIMITED PARTNERSHIP	SC
THE HOUSTON RECOVERY FUND JV GP, LLC	DE
THE HOUSTON RECOVERY FUND JV, L.P.	TX
THE LOFTS AT ALBUQUERQUE HIGH LIMITED PARTNERSHIP	NM
THE NATIONAL HOUSING PARTNERSHIP	DC
THE NATIONAL HOUSING PARTNERSHIP II TRUST	NY
THE NATIONAL HOUSING PARTNERSHIP-II LIMITED PARTNERSHIP	DC
THE NEW FAIRWAYS, L.P.	DE
THE OAK PARK PARTNERSHIP LIMITED PARTNERSHIP	IL
THE OAKS APARTMENTS, LTD.	AL
THE PARK AT CEDAR LAWN, LTD., A TEXAS LIMITED PARTNERSHIP	TX
THE ROGERS PARK PARTNERSHIP, LTD.	IL
THE TAILORED LADY APARTMENTS PARTNERSHIP	PA
THE TERRACES ASSOCIATES L.P.	IN
THE TRAILS GP LIMITED PARTNERSHIP	SC
THE TRAILS, L.P.	SC
THE TWENTYNINE PALMS LIMITED PARTNERSHIP	CA
THE VILLA LIMITED PARTNERSHIP	WI
THE VILLAGE OF KAUFMAN, LTD.	TX
THE WOODLANDS LIMITED	MI
THE WOODS ASSOCIATES	IL
THIBODAUX HOUSING 1994 PARTNERS, A LOUISIANA PARTNERSHIP IN COMMENDAM	LA
THREE FOUNTAINS LIMITED	MI
TIDEWATER-OXFORD LIMITED PARTNERSHIP	MD
TIMBER RIDGE JV GP, LLC	DE
TIMBER RIDGE JV, L.P.	DE
TIMBERLAKE APARTMENTS LIMITED PARTNERSHIP	TX
TOMPKINS TERRACE ASSOCIATES LIMITED PARTNERSHIP	NY
TOMPKINS TERRACE PRESERVATION, L.P.	DE
TOMPKINS TERRACE, INC.	NY
TORRES DEL PLATA I LIMITED PARTNERSHIP	DE
TORRES DEL PLATA II LIMITED PARTNERSHIP	DE
TORRIES CHASE ACQUISITION, L.P.	KS
TOWER OF DAVID LIMITED PARTNERSHIP	SD
TOWN & COUNTRY CLUB APARTMENTS	MT

Entity Name	State Code
TOWN ONE — PHASE II LIMITED PARTNERSHIP	SD
TOWN ONE LIMITED PARTNERSHIP	SD
TOWN VIEW TOWERS I LIMITED PARTNERSHIP	TN
TOWNSHIP AT HIGHLANDS LLC	DE
TRADEWINDS EAST ASSOCIATES, LIMITED DIVIDEND HOUSING ASSOCIATION	MI
TRADEWINDS HAMMOCKS, LTD.	FL
TRAIL RIDGE APARTMENTS LIMITED PARTNERSHIP	KS
TRAVIS ONE-OXFORD LIMITED PARTNERSHIP	MD
TREESLOPE APARTMENTS, A LIMITED PARTNERSHIP	SC
TRINITY APARTMENTS JV GP, LLC	DE
TRINITY APARTMENTS JV, L.P.	DE
TRINITY PLACE COMMUNITY URBAN REDEVELOPMENT CORPORATION	OH
TROON APARTMENTS LIMITED PARTNERSHIP	NC
TRUMAN TOWERS, L.P.	MO
TUJUNGA GARDENS LIMITED PARTNERSHIP	CA
TURNBUERRY-REO, L.P.	TX
TWELFTH STREET APARTMENTS, L.P.	IL
TWIN GABLES ASSOCIATES LIMITED PARTNERSHIP	OH
TWIN OAKS VILLAS, LTD.	FL
TWO WINTHROP LIMITED PARTNERSHIP	MD
TYRONE ELDERLY LIMITED PARTNERSHIP	PA
U. S. REALTY I CORPORATION	SC
U. S. REALTY PARTNERS LIMITED PARTNERSHIP	DE
U.S. SHELTER LIMITED PARTNERSHIP	SC
UNDERWOOD ASSOCIATES LIMITED PARTNERSHIP	CT
UNDERWOOD-OXFORD ASSOCIATES LIMITED PARTNERSHIP ONE	CT
UNITED FRONT HOMES	MA
UNITED HOUSE ASSOCIATES	PA
UNITED HOUSING PARTNERS — ELMWOOD, LTD.	AL
UNITED HOUSING PARTNERS CUTHBERT LIMITED PARTNERSHIP	GA
UNITED HOUSING PARTNERS MORRISTOWN LIMITED PARTNERSHIP	TN
UNITED HOUSING PARTNERS-CARBONDALE, L.P.	TN
UNITED INVESTORS INCOME PROPERTIES (A MISSOURI LIMITED PARTNERSHIP)	MO
UNITED INVESTORS REAL ESTATE, INC.	DE
UNIVERSITY CITY HOUSING NEIGHBORHOOD RESTORATIONS LIMITED PARTNERSHIP IV	PA
UNIVERSITY PLAZA ASSOCIATES	PA
UNIVERSITY WOODS II ASSOCIATES LIMITED PARTNERSHIP	OH
UPCOUNTRY LIMITED PARTNERSHIP	NC
UPTOWN VILLAGE, LIMITED	OH
URBANA VILLAGE, LTD.	OH
URBANIZACION MARIA LOPEZ HOUSING COMPANY LIMITED PARTNERSHIP	NY
UTOPIA ACQUISITION, L.P.	MO
VALEBROOK ASSOCIATES	MA
VALLEY OAKS SENIOR HOUSING ASSOCIATES	CA
VAN NUYS ASSOCIATES LIMITED PARTNERSHIP	MA
VAN NUYS PRESERVATION MT, L.P.	CA
VAN NUYS PRESERVATION, L.P.	CA
VERDES DEL ORIENTE PRESERVATION, L.P.	CA
VICTORIA ARMS APARTMENTS LIMITED PARTNERSHIP	MO
VICTORY SQUARE APARTMENTS LIMITED PARTNERSHIP	OH
VILLA DE GUADALUPE PRESERVATION, L.P.	CA

Entity Name	State Code
VILLA DEL NORTE ASSOCIATES	TX
VILLA DEL NORTE II ASSOCIATES	TX
VILLA DEL SOL ASSOCIATES LIMITED PARTNERSHIP	CA
VILLA FLORENTINA, A CALIFORNIA LIMITED PARTNERSHIP	CA
VILLA LA PAZ JV GP, LLC	DE
VILLA LA PAZ JV, L.P.	DE
VILLA NOVA, LIMITED PARTNERSHIP	TN
VILLAGE APARTMENT, LTD.	TN
VILLAGE EAST TOWERS LIMITED PARTNERSHIP	MO
VILLAGE OAKS-OXFORD ASSOCIATES, A MARYLAND LIMITED PARTNERSHIP	MD
VILLAGE SOUTH ASSOCIATES	OH
VINEVILLE TOWERS ASSOCIATES LIMITED PARTNERSHIP	GA
VIRGINIA PARK MEADOWS LIMITED DIVIDEND HOUSING ASSOCIATION LIMITEDPARTNERSHIP	MI
VISTA DEL LAGOS JOINT VENTURE	AZ
VISTA HOUSING ASSOCIATES	CA
VISTA PARK CHINO LIMITED PARTNERSHIP	CA
VISTULA HERITAGE VILLAGE LIMITED PARTNERSHIP	OH
VMS APARTMENT PORTFOLIO ASSOCIATES II	CA
VMS APARTMENT PORTFOLIO ASSOCIATES III	CA
WAI ASSOCIATES LIMITED PARTNERSHIP	TX
WALNUT CREEK PARTNERS, LIMITED	OH
WALNUT HILLS ASSOCIATES, LTD. I	OH
WALNUT HILLS PRESERVATION, L.P.	DE
WALNUT SPRINGS JV GP, LLC	DE
WALNUT SPRINGS JV, L.P.	DE
WALTON-PERRY LIMITED	MI
WARNER CENTER/MGP INC.	DE
WARREN HEIGHTS APARTMENTS LIMITED PARTNERSHIP	OH
WASCO ARMS	CA
WASHINGTON CHINATOWN ASSOCIATES LIMITED PARTNERSHIP	DC
WASHINGTON SQUARE WEST PRESERVATION, L.P.	DE
WASH-WEST PROPERTIES	PA
WATERFORD APARTMENTS JV GP, LLC	DE
WATERFORD APARTMENTS JV, L.P.	TX
WATERFORD TOWNHOMES LIMITED PARTNERSHIP	OH
WATERFORD VILLAGE, L.L.C.	DE
WATERGATE II ASSOCIATES	NY
WATERS LANDING PARTNERS, L.L.C.	MD
WAYCROSS, L.P.	GA
WAYNESBORO LIMITED PARTNERSHIP	MS
WEDGEWOOD CLUB ESTATES LIMITED PARTNERSHIP	WA
WEST LAFAYETTE, LTD.	OH
WEST LAKE ARMS LIMITED PARTNERSHIP	DE
WEST VIRGINIAN MANOR ASSOCIATES LIMITED PARTNERSHIP	WV
WESTBURY GROUP, LTD.	TX
WESTBURY INVESTORS LIMITED PARTNERSHIP	DE
WESTCHESTER-OXFORD LIMITED PARTNERSHIP	MI
WESTCHESTER-OXFORD, L.L.C.	MD
WESTGATE (SPARTANBURG) LIMITED PARTNERSHIP	SC
WESTGATE APARTMENTS	GA
WESTGATE APARTMENTS LIMITED PARTNERSHIP	MN

Entity Name	State Code
WESTGATE APARTMENTS, LTD.	AL
WESTLAND APARTMENTS, LTD.	AL
WESTMINISTER PROPERTIES, LTD.	WA
WESTMINSTER COMMONS ASSOCIATES LIMITED PARTNERSHIP	VA
WESTMINSTER OAKS PRESERVATION, L.P.	DE
WESTRIDGE-OXFORD LIMITED PARTNERSHIP	MD
WESTWICK II LIMITED PARTNERSHIP	MS
WESTWOOD PRESERVATION, L.P.	DE
WESTWOOD TERRACE PRESERVATION, L.P.	DE
WESTWOOD TERRACE SECOND LIMITED PARTNERSHIP	IL
WF-AC TAX CREDIT FUND I, L.P.	DE
WF-AC TAX CREDIT FUND I, LLC	DE
WF-AC TAX CREDIT FUND II, L.P.	DE
WF-AC TAX CREDIT FUND III, L.P.	DE
WHITE CLIFF APARTMENTS LIMITED PARTNERSHIP	OH
WHITEFIELD PLACE PRESERVATION, LP	TX
WHITNEY YOUNG MANOR PRESERVATION, L.P.	CO
WICKFORD ASSOCIATES LIMITED PARTNERSHIP	NC
WILDER RICHMAN HISTORIC PROPERTIES II, L.P.	DE
WILDERNESS TRAIL, LTD.	OH
WILIKINA PARK LIMITED PARTNERSHIP	HI
WILKES TOWERS LIMITED PARTNERSHIP	NC
WILLIAMSBURG ACQUISITION, L.P.	MO
WILLIAMSBURG LIMITED PARTNERSHIP	IL
WILLIAMSBURG-OXFORD LIMITED PARTNERSHIP	MD
WILLIAMSON TOWERS ASSOCIATES LIMITED PARTNERSHIP	WV
WILLOW COURT LIMITED PARTNERSHIP	MT
WILLOW WOOD LIMITED PARTNERSHIP	CA
WINCHESTER SINGLE FAMILY HOMES, LTD.	KY
WIND DRIFT CORPORATION	MD
WIND DRIFT-OXFORD ASSOCIATES, L.P.	IN
WINDING BROOK ASSOCIATES	IN
WINDMILL RUN ASSOCIATES, LTD.	TX
WINDRIDGE-OXFORD ASSOCIATES LIMITED PARTNERSHIP	MD
WINDSOR CROSSINGS LIMITED PARTNERSHIP	NJ
WINNSBORO ARMS LIMITED PARTNERSHIP	SC
WINONA ASSOCIATES LIMITED PARTNERSHIP	WA
WINROCK-HOUSTON ASSOCIATES LIMITED PARTNERSHIP	DE
WINROCK-HOUSTON LIMITED PARTNERSHIP	DE
WINTER GARDEN PRESERVATION, L.P.	MO
WINTHROP APARTMENT INVESTORS LIMITED PARTNERSHIP	MD
WINTHROP TEXAS INVESTORS LIMITED PARTNERSHIP	MD
WL/OAC, L.L.C.	MD
WMOP PARTNERS, L.P.	DE
WOLF RIDGE, LTD.	AL
WOOD CREEK CPGF 22, L.P.	DE
WOODCREST APARTMENTS, LTD.	TX
WOODCREST APARTMENTS, LTD.	OK
WOODCROFT II LIMITED PARTNERSHIP	NC
WOODLAKE ASSOCIATES	WA
WOODLAND APARTMENTS, A LIMITED PARTNERSHIP	SC

Entity Name	State Code
WOODLAND HILLS PRESERVATION LIMITED PARTNERSHIP	MI
WOODMERE ASSOCIATES, L.P.	DE
WOODS EDGE CORPORATION	MD
WOODS EDGE-OXFORD ASSOCIATES, L.P.	IN
WOODS MORTGAGE ASSOCIATES	PA
WOODS OF INVERNESS CPF 16, L.P.	DE
WOODSHIRE JV GP, LLC	DE
WOODSHIRE JV, L.P.	DE
WOODSIDE VILLAS OF ARCADIA, LTD.	FL
WOODWAY OFFICE PARTNERS, LTD., A TEXAS LIMITED PARTNERSHIP	TX
WORCESTER EPISCOPAL HOUSING COMPANY LIMITED PARTNERSHIP	MA
WRC-87A CORPORATION	DE
WYNNEFIELD LINCOLN GROVE LIMITED PARTNERSHIP	NC
WYNTRE BROOKE ASSOCIATES	PA
YACHT CLUB AT BRICKELL, LLC	FL
YADKIN ASSOCIATES LIMITED PARTNERSHIP	NC
YELLOW CREEK GLEN FAMILY HOUSING LIMITED PARTNERSHIP	IL
YORKTREE JV GP, LLC	DE
YORKTREE JV, L.P.	DE
YORKVIEW ESTATES, LTD.	OH
ZELOTES HOLMES LIMITED PARTNERSHIP	NC
ZICKLER ASSOCIATES LIMITED PARTNERSHIP	IN
ZIMCO CORPORATION IV	MD
ZIMCO I LIMITED PARTNERSHIP	MD
ZIMCO II L.L.C.	MD
ZIMCO II LIMITED PARTNERSHIP	MD
ZIMCO IV LIMITED PARTNERSHIP	MD
ZIMCO IX L.L.C.	MD
ZIMCO V L.L.C.	MD
ZIMCO VII L.L.C.	MD
ZIMCO VIII L.L.C.	MD
ZIMCO X L.L.C.	MD
ZIMCO XI L.L.C.	MD
ZIMCO XIII L.L.C.	MD
ZIMCO XIV L.L.C.	MD
ZIMCO XIX L.L.C.	MD
ZIMCO XV L.L.C.	MD
ZIMCO XVI L.L.C.	MD
ZIMCO XVII L.L.C.	MD
ZIMCO XVIII L.L.C.	MD
ZIMCO XX L.L.C.	MD
ZIMCO XXI L.L.C.	MD
ZIMCO XXII L.L.C.	MD
ZIMCO XXV L.L.C.	MD
ZIMCO XXVI L.L.C.	MD
ZIMCO XXVII L.L.C.	MD
ZIMCO XXXII LIMITED PARTNERSHIP	MD
ZIMCO XXXIII L.L.C.	MD