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03/16/2009 08:40 8089656045 HR BLOCK PAGE 02/04 INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY P. O. BOX 2508 ' cINCINNATi, OR 45201 4 Employer Identification Number: Date: APR I 99-0236744 ~s ~1 1 DLN: 17053060023041 HILO ORCHID SOCIETY INC Contact Person: PO BOX 4294 EVELYN D GRIFFITHS ID# 31437 HILO, HI 96720 contact Telephone Number: (877) 829-5500 Accounting Period Ending: December 31 Form 990 Required: Yes Addendum Applies: No Dear Applicant: Based on 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 Sol(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)(vi). If your sources of support, or your purposes, character, or method of operation change, please let us know 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 all changes in your ' name or address. As 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 excise taxes. If you have anylquestions 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 loge your section 509(x)(1) status, a grantor or contributor may not rely on this determination if he or she waslin part responsible for, or was aware of, the act or failure to act, or the substantial or material change on the Letter 947 (DO/CG)