Form D Raw Data - Electronic Filing Depository

EFDID: 578036EFD: Raw Data

Issuer: PNC LIHTC Fund 100, LLC (0002092621) - D

Accession: 0002092621-25-000001 () (EDGAR Files) (Form D)

Edgar Posted: Dec. 15, 2025
EFD Posted: Dec. 15, 2025

- < edgarSubmission >

< schemaVersion > X0708 </ schemaVersion >

< submissionType > D </ submissionType >

< testOrLive > LIVE </ testOrLive >

- < primaryIssuer >

< cik > 0002092621 </ cik >

< entityName > PNC LIHTC Fund 100, LLC </ entityName >

- < issuerAddress >

< street1 > 805 SW BROADWAY, SUITE 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > PORTLAND </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ issuerAddress >

< issuerPhoneNumber > 5034325857 </ issuerPhoneNumber >

< jurisdictionOfInc > DELAWARE </ jurisdictionOfInc >

- < issuerPreviousNameList >

< value > None </ value >

</ issuerPreviousNameList >

- < edgarPreviousNameList >

< value > None </ value >

</ edgarPreviousNameList >

< entityType > Limited Liability Company </ entityType >

- < yearOfInc >

< withinFiveYears > true </ withinFiveYears >

< value > 2023 </ value >

</ yearOfInc >

</ primaryIssuer >

- < relatedPersonsList >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > N/A </ firstName >

< lastName > PNC LIHTC Fund 100 MM, LLC </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Promoter </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > PNC LIHTC Fund 100 MM, LLC is the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > N/A </ firstName >

< lastName > PNC Bank, National Association </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Promoter </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > PNC Bank, National Association is an affiliate of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Todd </ firstName >

< lastName > Crow </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Todd Crow is a manager and the president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Daniel </ firstName >

< lastName > Mullinger </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Daniel Mullinger is a manager of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Kyle </ firstName >

< lastName > Cox </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Kyle Cox is a senior vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Rachelle </ firstName >

< lastName > Hesterlee </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Rachelle Hesterlee is a senior vice president and the treasurer of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Annika </ firstName >

< lastName > Holte </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Annika Holte is a senior vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Ashlie </ firstName >

< lastName > Johnson </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Ashlie Johnson is a senior vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Timothy </ firstName >

< lastName > Leybold </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > MAILSTOP: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Timothy Leybold is a senior vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Lauren </ firstName >

< lastName > Praechter </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Lauren Praechter is a senior vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Megan </ firstName >

< lastName > Ryan </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Megan Ryan is a senior vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Lisa </ firstName >

< lastName > Williams </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Lisa Williams is a senior vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Kristi </ firstName >

< lastName > Bonacci </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Kristi Bonacci is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Vicki </ firstName >

< lastName > Crowner </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Vicki Crowner is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Andrew </ firstName >

< lastName > Fritz </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Andrew Fritz is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Marisa </ firstName >

< lastName > Gentile </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Marisa Gentile is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > David </ firstName >

< lastName > Hasselwander </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > David Hasselwander is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Christine </ firstName >

< lastName > Hruska </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Christine Hruska is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Renee </ firstName >

< lastName > Racicot </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop:Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Renee Racicot is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > David </ firstName >

< lastName > Rouse </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > David Rouse is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Julie </ firstName >

< lastName > Safley </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Julie Safley is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Monica </ firstName >

< lastName > Sharp </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Monica Sharp is a vice president of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Joy </ firstName >

< lastName > O'Brien </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Joy O'Brien is the secretary of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Kristin </ firstName >

< lastName > Biehl </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Kristin Biehl is an assistant secretary of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

- < relatedPersonInfo >

- < relatedPersonName >

< firstName > Blair </ firstName >

< lastName > Miicke </ lastName >

</ relatedPersonName >

- < relatedPersonAddress >

< street1 > 805 SW Broadway, Suite 2200 </ street1 >

< street2 > Mailstop: Y7-YFTP-22-1 </ street2 >

< city > Portland </ city >

< stateOrCountry > OR </ stateOrCountry >

< stateOrCountryDescription > OREGON </ stateOrCountryDescription >

< zipCode > 97205-3339 </ zipCode >

</ relatedPersonAddress >

- < relatedPersonRelationshipList >

< relationship > Executive Officer </ relationship >

</ relatedPersonRelationshipList >

< relationshipClarification > Blair Miicke is an assistant secretary of the managing member of the issuer. </ relationshipClarification >

</ relatedPersonInfo >

</ relatedPersonsList >

- < offeringData >

- < industryGroup >

< industryGroupType > Other Real Estate </ industryGroupType >

</ industryGroup >

- < issuerSize >

< revenueRange > Decline to Disclose </ revenueRange >

</ issuerSize >

- < federalExemptionsExclusions >

< item > 06b </ item >

< item > 3C </ item >

< item > 3C.5 </ item >

< item > 3C.6 </ item >

</ federalExemptionsExclusions >

- < typeOfFiling >

- < newOrAmendment >

< isAmendment > false </ isAmendment >

</ newOrAmendment >

- < dateOfFirstSale >

< value > 2025-12-12 </ value >

</ dateOfFirstSale >

</ typeOfFiling >

- < durationOfOffering >

< moreThanOneYear > false </ moreThanOneYear >

</ durationOfOffering >

- < typesOfSecuritiesOffered >

< isEquityType > true </ isEquityType >

< isPooledInvestmentFundType > true </ isPooledInvestmentFundType >

</ typesOfSecuritiesOffered >

- < businessCombinationTransaction >

< isBusinessCombinationTransaction > false </ isBusinessCombinationTransaction >

< clarificationOfResponse />

</ businessCombinationTransaction >

< minimumInvestmentAccepted > 8700000 </ minimumInvestmentAccepted >

- < salesCompensationList >

- < recipient >

< recipientName > Compass Securities Corporation </ recipientName >

< recipientCRDNumber > 16168 </ recipientCRDNumber >

< associatedBDName > None </ associatedBDName >

< associatedBDCRDNumber > None </ associatedBDCRDNumber >

- < recipientAddress >

< street1 > 50 Braintree Hill Office Park </ street1 >

< street2 > Suite 105 </ street2 >

< city > Braintree </ city >

< stateOrCountry > MA </ stateOrCountry >

< stateOrCountryDescription > MASSACHUSETTS </ stateOrCountryDescription >

< zipCode > 02184 </ zipCode >

</ recipientAddress >

- < statesOfSolicitationList >

< value > All States </ value >

</ statesOfSolicitationList >

< foreignSolicitation > false </ foreignSolicitation >

</ recipient >

- < recipient >

< recipientName > PNC Capital Markets, LLC </ recipientName >

< recipientCRDNumber > 15647 </ recipientCRDNumber >

< associatedBDName > None </ associatedBDName >

< associatedBDCRDNumber > None </ associatedBDCRDNumber >

- < recipientAddress >

< street1 > 300 5th Avenue, Fifth Floor </ street1 >

< city > Pittsburgh </ city >

< stateOrCountry > PA </ stateOrCountry >

< stateOrCountryDescription > PENNSYLVANIA </ stateOrCountryDescription >

< zipCode > 15222 </ zipCode >

</ recipientAddress >

- < statesOfSolicitationList >

< value > All States </ value >

</ statesOfSolicitationList >

< foreignSolicitation > false </ foreignSolicitation >

</ recipient >

- < recipient >

< recipientName > Moors & Cabot Inc. </ recipientName >

< recipientCRDNumber > 594 </ recipientCRDNumber >

< associatedBDName > None </ associatedBDName >

< associatedBDCRDNumber > None </ associatedBDCRDNumber >

- < recipientAddress >

< street1 > 111 Devonshire Street </ street1 >

< city > Boston </ city >

< stateOrCountry > MA </ stateOrCountry >

< stateOrCountryDescription > MASSACHUSETTS </ stateOrCountryDescription >

< zipCode > 02109 </ zipCode >

</ recipientAddress >

- < statesOfSolicitationList >

< value > All States </ value >

</ statesOfSolicitationList >

< foreignSolicitation > false </ foreignSolicitation >

</ recipient >

</ salesCompensationList >

- < offeringSalesAmounts >

< totalOfferingAmount > 175118035 </ totalOfferingAmount >

< totalAmountSold > 175118035 </ totalAmountSold >

< totalRemaining > 0 </ totalRemaining >

< clarificationOfResponse />

</ offeringSalesAmounts >

- < investors >

< hasNonAccreditedInvestors > false </ hasNonAccreditedInvestors >

< totalNumberAlreadyInvested > 5 </ totalNumberAlreadyInvested >

</ investors >

- < salesCommissionsFindersFees >

- < salesCommissions >

< dollarAmount > 436876 </ dollarAmount >

</ salesCommissions >

- < findersFees >

< dollarAmount > 0 </ dollarAmount >

</ findersFees >

< clarificationOfResponse />

</ salesCommissionsFindersFees >

- < useOfProceeds >

- < grossProceedsUsed >

< dollarAmount > 0 </ dollarAmount >

</ grossProceedsUsed >

< clarificationOfResponse />

</ useOfProceeds >

- < signatureBlock >

< authorizedRepresentative > false </ authorizedRepresentative >

- < signature >

< issuerName > PNC LIHTC Fund 100, LLC </ issuerName >

< signatureName > Lizbelle Aracena </ signatureName >

< nameOfSigner > Lizbelle Aracena </ nameOfSigner >

< signatureTitle > By POA from Annika Holte, Senior Vice President </ signatureTitle >

< signatureDate > 2025-12-15 </ signatureDate >

</ signature >

</ signatureBlock >

</ offeringData >

</ edgarSubmission >