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~ ~ . INTfiRNAL REVfiNUfi SERVICE DEPARTMENT OF THE .TREASURY P. o_ Box 2sos CINCINNATI, OH 4 520 1 X } 9 Date: AUG ~ ~ 2003 ~7610717301entification Number: DLN: HO OICARO O CORPORATION 17053091041043 C/0 JEFPREY S PIPER Contact Person: 1099 ALAKEA ST STE 1800 BLIZABETH WAGNER ID# 31380 HONOLULU, HI 96613-0000 Contact Telephone Number: (677) 829-5500 Accounting Period Ending: June 30 Form 990 Required: Yes Addendum Applies Yes Dear Applicant: Based oa information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined 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). we have further determined that you are not a private foundation within the meaning of section 509 (a) of the Code, because you are an organization described in sections 509 (a)(1) and 170 (b)(1)(A)(ii). If your sources of support, or your purposes, character, or method of operation change, please let us ]mow so we can consider the effect of the change on your exempt status and foundation status. In the case of an amend- ment to your organizational document or bylaws, please send us a copy of the amended document or bylaws. Also, you should inform us of ali changes in your name or address. Aa of January 1, 1984, you are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more you pay to each of your employees during a calendar year. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). Since you are not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code. However, if you are involved in an excess benefit transaction, that transaction might be subject to the excise taxes of section 4958. Additionally, you are not automatically exempt from other federal excisetaxes. If you have any questions about excise, employment, or other federal .taxes, please contact your key district office. Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary. However, if you lose your section 509(a)(1) status, a grantor or contributor may not rely oa thin determination if he or she was in part responsible for, or was aware of, the act or failure to act, or the substantial or material change onlthe Letter 947 (DO/CG)