Georgia Casualty & Surety Company

Georgia Housing Management Ix, L.L.C

Georgia Housing Management Viii, L.L.C

Georgia Housing Management, L.L.C

Georgia Rgp I, L.L.C

Georgia Tax Credit Fund I, L.P

Georgia Tax Credit Fund Ii, L.P

Georgia Tax Credit Fund Iii, L.P

Georgia Tax Credit Fund Iv, L.P

Georgia Tax Credit Fund Ix, L.P

Georgia Tax Credit Fund Ix-Ilp A, L.P

Georgia Tax Credit Fund Ix-T, L.P

Georgia Tax Credit Fund V, L.P

Georgia Tax Credit Fund Vi, L.P

Georgia Tax Credit Fund Vii, L.P

Georgia Tax Credit Fund Viii, L.P

Georgia Tax Credit Fund Viii-Gl, L.P

Georgia Tax Credit Fund, L.P

Georgia Tax Credit Holdings Ix, L.L.C

Georgia Tax Credit Holdings, L.L.C