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z00i=a 200:06Pd X8XNWad:GI :w°Jd WU90:60 8002-22-D30 hrtemal Revenue Service Department of the Treasury P. 0. Box 2508 Cincinnati, OH 45201 Date: May 29, 2002 Person to Contact: Annette J. Scales 31-07381 Customer Service Representative Friends of the Children's Justice Carrier of Toll Free Telephone Number: East Hawaii, Inc. 8:00a,n.meaaPm.EST 1290 IGnoole Street 877.8295500 .Hilo, HI 96720.41,36 Fax Number: 513.263-3756 Federal Identification Number. 99-0279734 Dear Sir or Madam: This is In response to the amendment to your organization's Articles of Incorporation filed with the state on April 1, 2002. We have updated our records to reflect the name change as indicated above. Our records indicate that a determination letter issued in July 1995 granted your organization exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, That letter is still in effect Based on Information subsequently submitted, we classified your organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in sections 509(a)(1) and 170(b)(1)(A)(vi). This classification was based on the assumption that your organization's operations would continue as stated in the application. If your organization's sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization. Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only If its gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th day of the fifth month after the and of the organization's annual accounting period. The law imposes e penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the detay. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year. Your organization is,not Ilable'for the tax imposed under the Federal Unemployment Tax Act (FUTA)_ Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, these organizations are not automatically exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to your organization or for Its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.