{"url_path":"/sec/cik-0001939433/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 EXHIBITS","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1939433/0001939433-26-000079-index.html","accession_number":"0001939433-26-000079","cik":"0001939433","ticker":null,"issuer_name":"Cohen & Steers Income Opportunities REIT, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1939433/0001939433-26-000079-index.html","primary_entity_key":"0001939433","primary_entity_name":"Cohen & Steers Income Opportunities REIT, Inc."},"word_count":483,"has_tables":true,"body_markdown":"ITEM 6. EXHIBITS\n\nExhibit No.Description\n\n3.1\n[Second Articles of Amendment and Restatement of Cohen & Steers Income Opportunities REIT, Inc. (filed as Exhibit 3.1 to the Registrant’s Post-Effective Amendment No. 1 to its Registration Statement on Form S-11 filed on September 21, 2023 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1939433/000119312523239626/d530793dex31.htm)\n\n3.2\n[Articles of Amendment, dated September 9, 2025 (filed as Exhibit 3.1 to the Registrant’s Current Report on Form 8-K filed on September 11, 2025 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1939433/000193943325000126/cnsreitarticlesofamendment.htm)\n\n3.3\n[Articles Supplementary, dated September 9, 2025 (filed as Exhibit 3.2 to the Registrant’s Current Report on Form 8-K filed on September 11, 2025 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1939433/000193943325000126/cnsreitarticlessupplementa.htm)\n\n3.4\n[Second Amended and Restated Bylaws of Cohen & Steers Income Opportunities REIT, Inc. (filed as Exhibit 3.2 to the Registrant’s Post-Effective Amendment No. 1 to its Registration Statement on Form S-11 filed on September 21, 2023 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1939433/000119312523239626/d530793dex32.htm)\n\n31.1*\n[Certification of Principal Executive Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)](q12026-cohensteersex311.htm)\n\n31.2*\n[Certification of Principal Financial Officer Pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)](q12026-cohensteersex312.htm)\n\n32.1*+\n\n[Certification of Principal Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)](q12026-cohensteersex321.htm)\n\n32.2*+\n\n[Certification of Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith)](q12026-cohensteersex322.htm)\n\n101\nThe following financial statements from the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 formatted in Inline XBRL (eXtensible Business Reporting Language): (i) the Consolidated Balance Sheets (Unaudited), (ii) the Consolidated Statements of Operations (Unaudited), (iii) the Consolidated Statements of Changes in Equity (Unaudited), (iv) the Consolidated Statements of Cash Flows (Unaudited), and (v) the Notes to Consolidated Financial Statements (Unaudited)\n\n104Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n\n*Filed herewith\n\n+This exhibit shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) or otherwise subject to the liability of that Section. Such exhibit shall not be deemed incorporated into any filing under the Securities Act or the Exchange Act.\n\n47\n\n[Table of Contents](#i6f4b811e84404d87b626c677ef0b24b6_7)\n\nSIGNATURES\n\nPursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.\n\nCohen & Steers Income Opportunities REIT, Inc.\n\nMay 14, 2026By:/s/ James S. Corl\n\nDateJames S. Corl\n\nChief Executive Officer, President & Chief Investment Officer\n\n(Principal Executive Officer)\n\nMay 14, 2026By:/s/ Arjun Mahalingam\n\nDateArjun Mahalingam\n\nChief Financial Officer & Treasurer\n\n(Principal Financial Officer and Principal\n\nAccounting Officer)\n\n48"}