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INXI;tNAL REVENUE SERVICE • DEPARTMENT OF THE TREASURY P. O, SOX 2508 CINCINNATI, OH 45201 Employer Identification Number: Date:' AUG 6 4 56-2286339 .DLN: 17053021025003 CAVE CONSERVANCY OF HAWAII INC Contact person: PO BOX 7032 ALETF3A BOLT ID$ 75501 OCEAN VIEW, HI 96737 Contact Telephone Number: (877) 829-5500 Accounting Period Ending. JANUARY 31 Foundation Status Classification: 5D9(a) (1) Advance Ruling Period Begins: JULY 10, 2002 Advance Ruling Period Ends: JANUARY 31, 2007 Addendum Applies: NO Dear Applicant: Based on information you supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have df.ermined you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c) (3) . Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reasonably expect to be a publicly supported organization described in sections 509(x) (1) and 170(b) (1) (A) (vi) _ Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above. Within 90 days after the end of your advance ruling period, you must send us the information needed to determine whether you have met the.require- ments of the applicable support test during the advance ruling period_ If you establish that you have been a publicly supported organization, we will classi- fy you as a section 509(a) (1) or 509(a) (2) organization as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, we will classify you as a private foundation for future periods. Also, if we classify you as a private foundation, we will treat you as a private foundation from your beginning date for purposes of section 507(d) and 4940. Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period. If you send us the required information within the 90 days, grantors and contributors may continue to rely on the advance determination until we make Letter 1045 (DO/CG)