A real estate investment trust or (REIT) is a tax designation for this corporate entity because of its investments in real estate which reduces or eliminates the company's income taxes.

In return, Corporate Partners USA, LLC is required to distribute 90% of it income, which may be taxable, into the hands of its investors. The REIT structure which shall govern Corporate Partners USA, LLC was designed to provide a similar structure for investment in real estate as mutual funds provide for investment in stocks.

Promoting and Practicing Environmental Stewardship: Clean Energy Collaborative Procurement Initiative.