COM 0458.000 1996-1998 - Laserfiche WebLink

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'J!'~--~a nl~ Cnl~~.. }ten: Stt:phcn K. Yamashiro ACC Richlyd W etrun Major C.? C«pnetlow ornul f~iitt'~ ~~.w.~~S ~t1.IIllttf~l II~ ~ttitxttti OFFICE OF THE CORPORATION COUNSEL 101 Aupuni Street, Suite ]1S • Hilo, Havai') %730.361 • (DOS) %I-0ISI • Fa: 1808) %I-B6S3 December 3, 1996 Ms Elizabeth Mayer Internal Revenue Service Department of the Treasury 1111 Constitution Avenue NW Washington, D.C. 20224 Dear Ms. Mayer: Re: Hamakua Housino Corporation I am writing to you regarding the attached IRS 501(c)(3) Letter of Determination for the Hamakua Housing Corporation, dated November 9, 1993. Questions have been raised as to whether the Hamakua Housing Corporation enjoys an ezemption from federal income taz by the Internal Revenue Service, in accordance with this letter. Specifically, the questions raised were: (1) Is the Hamakua Housing Corporation a 501(c)(3) ezempt corporation in the eyes of the IRS; (2) is a private letter ruling a document that is necessary to establish this ezemption; and (3) are there any other classifications that the ::amakua Housing Corporation may enjoy which would give it taz-ezempt status from the federal income taz granted by the IRS? We are making these inquiries to determine whether the Hamakua Housing Corporation is recognized by the IRS as a taz-ezempt nonprofit corporation, which will have a direct bearing on how the County of Hawaii deals with Hamakua Housing Corporation in its ongoing protects with the corporation. I hope i have made the inquiries clear so that you'll be able to respond to the questions posed. If not, please feel free to contact me by phone or through the mail at the above address. Thank you for your cooperation. Sincerely, RICHARD D. WURDEMAN Acting Corporation Counsel By GERALD TAKASE Deputy Corporation Counsel GT:de Enc. 35921 cc: M. Noelani Mason