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INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASUP.Y DISTRICT DIRECTOR 2 CUPANIA CIRCLE MONTEREY PARK, CA 91755-7406 Employer Identificaticn Number: Date: JULJ 1 � 99-0316054 Case Number: 955110005 PROTECT KOHANAIKI 'OHANA, INC. Contact Person: P 0 BOX 592 JULIE Y. CHAN KEALAKEKUA, HI 96750 Contact Telephone Number: (213) 725-6619 Accounting Period Ending: December 31 Form 990 Required: yes Addendum Applies: yes 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 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 section 509 (a) (2) . 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 ,._ name or address. As of January 1, 1984, you are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration c= 5100 or more you pay to each of your employees during a calendar :•ear. --.ou 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, you are not automatically exemz= from other Federal excise taxes. If you have any questions about excise, employment, or other Federal taxes, please let us know. Donors may deduct contributions to you as provided in section 1"31 of the Code. Bequbsts, legacies, devises, transfers, or gifts to you or fcr .your �s= are deductible for Federal estate and gift tax purposes if they meet -he applicable provisions of Code sections 2055, 2106, and 2522. Contribution deductions are allowable to donors only to the extent tha= their contributions are gifts, with no consideration received. Ticket pur- chases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circum- stances. See Revenue Ruling 67-246, published in Cumulative Bulletin 1967-= Letter ,47 (CC 26-02