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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ICHA QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ("IRC") AS OTHER THAN A PRIVATE FOUNDATION AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAW. THE ICHA IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN ITS QUALIFICATION. THE ICHA IS ALSO EXEMPT FROM IOWA STATE INCOME TAXES. THE ICHA'S 2022, 2021, AND 2020 TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ANNUALLY CONFIRM IN WRITING THEIR INDEPENDENCE; DISCLOSURES ARE REVIEWED BY THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>FORM 990 AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>