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INTERNAL REVENUE SERVICE - DEPARTMENT OF THE TREASURY P. O. BOX 2508 CINCINNATI, OR 45201 Employer Identification Number: Date: OCT 13 2001 99-0341501 DLN: 17053158008040 HE OLA HOU 0 KE KUMU NIU Contact Person: C/O PRANA S MANDOE ELSIE YEE ID# 95203 PO BOX 11095 Contact Telephone Number: HILO, HI 96721 (877) 829-5500 Accounting Period Ending: ' December 31 Foundation Status Classification: 170(b) (1) (A) (vi) Advance Ruling Period Begins: July 2, 1999 Advance Ruling Period Ends December 31, 2003 _ Addendum Applies: No Dear Applicant: Based on information you 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). Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above. Within 90 days after the end of your advance ruling period, you must send us the information needed to determine whether you have met the require- ments of the applicable support test during the advance ruling period. If you establish that you have been a publicly supported organization, we will classi- fy you as a-section 509(a)(1) or 509(a)(2) organization as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, we will classify you as a private foundation for future periods. Also,~if we classify - you as a private foundation, we will treat you as a private foundation from your beginning date for purposes of section 507(d) and 4940. Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period. If you send us the required information within the 90 days, grantors and contributors may continue to rely on the advance determination until we make a final determination of your foundation,pstatus_ - If we publish a notice in the Internal Revenue Bulletin stating that we will no longer treat you as a publicly supported organization, grantors and contributors may not rely on this determination after the date we publish the Letter 1045 (DO/CG)