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        <ExplanationTxt>SAN FRANCISCO NETWORK MINISTRIES HOUSING CORPORATION AND SAN FRANCISCO SAFEHOUSE, INC. HAVE BEEN GRANTED TAX-EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE, UNDER CODE SECTION 501(C)(3), AND THE CALIFORNIA FRANCHISE TAX BOARD UNDER THE REVENUE AND TAXATION CODE SECTION 23701(D). THE INCOME OR LOSS FROM THE PARTNERSHIPS IS REPORTED BY THE PARTNERS ON THEIR TAX RETURNS.THE ORGANIZATIONS BELIEVE THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX AND INFORMATION RETURNS FOR THE YEARS 2020 THROUGH 2023 ARE SUBJECT TO EXAMINATION BY THE REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY.</ExplanationTxt>
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