﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-06T15:47:49-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873231666</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PKF O'CONNOR DAVIES ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>500 MAMARONECK AVENUE SUITE 301</AddressLine1Txt>
        <CityNm>HARRISON</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>105281633</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>010950484</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARTNERSHIP COMMUNITY HOUSING</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DEVELOPMENT FUND COMPANY INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PART</BusinessNameControlTxt>
      <PhoneNum>6462173370</PhoneNum>
      <USAddress>
        <AddressLine1Txt>253 WEST 35TH STREET 3RD FLOOR</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>100011913</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ADAM GOLD</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6462173370</PhoneNum>
      <SignatureDt>2024-11-06</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MELISSA MODELSON</PreparerPersonNm>
      <PTIN>P01603524</PTIN>
      <PhoneNum>9143818900</PhoneNum>
      <PreparationDt>2024-11-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>0</GrossReceiptsAmt>
      <TotalRevenueAmt>0</TotalRevenueAmt>
      <TotalExpensesAmt>0</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>0</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>0</NetAssetsOrFundBalancesEOYAmt>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR THE PURPOSE OF DEVELOPING, ON A NON-PROFIT BASIS, HOUSING PROJECTS FOR PERSONS OF LOW INCOME.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR THE PURPOSE OF DEVELOPING, ON A NON-PROFIT BASIS, HOUSING PROJECTS FOR PERSONS OF LOW INCOME.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMIE SMARR</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHEILA MARTIN</PersonNm>
        <TitleTxt>VICE PRESIDENT/SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADAM GOLD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ADAM GOLD</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>253 WEST 35TH STREET 3RD FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>100011913</ZIPCd>
        </USAddress>
        <PhoneNum>6462173370</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>HOUSING PARTNERSHIP DEVELOPMENT CORPORATION</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>133202014</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>1</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>0</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>0</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>0</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>0</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>0</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>0</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>0</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>0</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>0</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>0</ContributionControllerInd>
        <ContributionFamilyInd>0</ContributionFamilyInd>
        <Contribution35ControlledInd>0</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>1</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>0</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>PURSUANT TO TREAS. REG. SECTION 1.509(A)-4(E), A SUPPORTING ORGANIZATION MUST MEET THE VARIOUS ASPECTS OF THE ORGANIZATIONAL TEST. THE OPERATIONAL TEST WHICH REQUIRES THAT A SUPPORTING ORGANIZATION BE "OPERATED EXCLUSIVELY TO SUPPORT" ITS SUPPORTED CHARITY REQUIRES THAT THE SUPPORTING ORGANIZATION HAVE (1) PERMISSIBLE BENEFICIARIES AND (2) PERMISSIBLE ACTIVITIES. A SUPPORTING ORGANIZATION MAY SUPPORT OR BENEFIT ADDITIONAL ORGANIZATIONS OTHER THAN THE SUPPORTED ORGANIZATION(S) IT WAS FORMED TO SUPPORT OR BENEFIT, INCLUDING ORGANIZATIONS DESCRIBED IN IRC SECTION 509(A)(3), BUT ONLY WHEN THE ADDITIONAL ORGANIZATIONS ARE "PERMISSIBLE BENEFICIARIES" WITH RESPECT TO THE IRC SECTIONS 509(A)(1) OR 509(A)(2) SUPPORTED ORGANIZATIONS. AN ORGANIZATION IS A PERMISSIBLE BENEFICIARY IF IT IS DESCRIBED IN IRC 501(C)(3), IS OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION 509(A) INCLUDING 509(A)(3), AS LONG AS IT IS OPERATED, SUPERVISED OR CONTROLLED DIRECTLY BY OR IN CONNECTION WITH THE SPECIFIED SUPPORTED ORGANIZATION(S). THE SUPPORTING ORGANIZATION MUST ENGAGE ONLY IN ACTIVITIES THAT SUPPORT OR BENEFIT SUPPORTED ORGANIZATIONS DESCRIBED IN IRC SECTION 509(A)(1) OR 509(A)(2). AS REFERENCED IN ITS ORGANIZATIONAL CHART, THE PARTNERSHIP COMMUNITY HOUSING DEVELOPMENT FUND COMPANY, INC. (THE ORGANIZATION") IS DIRECTLY CONTROLLED BY ITS PARENT ORGANIZATION, NYC PARTNERSHIP HOUSING DEVELOPMENT FUND COMPANY, INC. (THE "COMPANY") THROUGH ITS GOVERNING DOCUMENTS. THE COMPANY IS DIRECTLY CONTROLLED BY ITS PARENT, THE HOUSING PARTNERSHIP DEVELOPMENT CORPORATION THROUGH ITS BOARD OF DIRECTORS. NYC PARTNERSHIP HOUSING DEVELOPMENT FUND COMPANY, INC. IS A SUPPORTING ORGANIZATION DESCRIBED IN IRC SECTION 509(A)(3). NYC PARTNERSHIP HDFC SUPPORTS HOUSING PARTNERSHIP DEVELOPMENT CORPORATION, AN ORGANIZATION CLASSIFIED UNDER IRC SECTION 509(A)(2). THE COMPANY SUPPORTS THE SAME CHARITABLE CLASS OF INDIVIDUALS AS THE PARTNERSHIP COMMUNITY HOUSING DEVELOPMENT FUND COMPANY, INC., AT THE DIRECTION OF ITS PARENT. ACCORDINGLY, PARTNERSHIP COMMUNITY HOUSING DEVELOPMENT FUND COMPANY, INC. MAY SUPPORT NYC PARTNERSHIP HOUSING DEVELOPMENT FUND COMPANY, INC., A 509(A)(3) ORGANIZATION, UNDER THE STATED PROVISIONS AS IT MEETS THE QUALIFICATIONS OF BEING A PERMISSIBLE BENEFICIARY BECAUSE IT SUPPORTS HOUSING PARTNERSHIP DEVELOPMENT CORPORATION, A PUBIC CHARITY DESCRIBED IN SECTION 509(A)(2). PER THE BYLAWS OF ORGANIZATION, ITS SUPPORTED ORGANIZATION, NYC PARTNERSHIP HOUSING DEVELOPMENT FUND COMPANY, INC. IS THE SOLE MEMBER. AS THE SOLE MEMBER, THE COMPANY HAS THE POWER TO APPOINT THE DIRECTORS OF THE ORGANIZATION AT EACH ANNUAL MEETING OF THE MEMBER PER ARTICLE III, SECTION 2 OF THE BYLAWS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>