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03116/2008 08:40 8089656045 HR BLOCK PAGE ' i -3- HILO ORCHID SOCIETY INC You are not required to file federal income tax returns unless you are subject to the tax an unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business Income Tax Return. In this letter we are not determining whether any of your present or proposed activities are unre- lated trade or business as defined inl section 513 of the Code. You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of it.. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service. In accordance with section 508(a) of the Code, the effective date of this determination letter is February 20, 2001. If distributions are made to individuals, case histories regarding the recipients should be kept showing names, addresses, purposes of awards, manner of selection, relationship (if any) to members, officers, trustees or donors of funds to you, so that any and all distributions made to individuals can be substantiated upon request by the Internal Revenue Service- (Revenue Ruling 56-304, C.B. 1956-2, page 306.) If we have indicated in the heading of this letter that an addendum applies, the enclosed addendum is an integral part of this letter. Because this letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent records. If you have any questions, pleale contact the person whose name and telephone number are shown in the heading of this letter. Sincerely yours, 4 r Steven T. Miller Director, Exempt Organizations Enclosure(s): Letter 947 (DO/CG)