HomeMy WebLinkAboutCOM 0458.000 1996-1998 MtV Or ~!4
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Stephen K. Yamashiro Richard Wurdeman
Moyor Corporation Counsel
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OFFICE OF THE CORPORATION COUNSEL
101 Aupuni S[reet, Suite 325 • Hilo, Harvai'i 96720.4262 • (808) 961.8251 • Fax (808) 961-8622
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August 8, 1997 n _
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Honorable James Arakaki
Chairman, Hawaii County Council
25 Aupuni Street
Hilo, Hawaii 96720
Dear Councilman Arakaki:
Re: Resolution 415-96
Based on your inquiry, we are resending our letter to Elizabeth Mayer of the Internal
Revenue Service, which was originally sent on December 3, 1996, in response to the Council's
request to determine whether or not Hamakua Housing Corporation was a nonprofit organization.
We also received information from Noelani Mason, which was raised in that letter, who
indicated that Hamakua Housing Corporation had not yet received nonprofit status from the IRS.
To date we have not received a response and are resubmitting our request to the IRS.
Sincerely,
RICHARD D. WURDEMAN
Corporation Counsel
G LD TAKASE
Deputy Corporation Counsel
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OFFICE OF THE CORPORATION COUNSEL
101 Aupuni Street, Suite ]1S • Hilo, Havai') %730.361 • (DOS) %I-0ISI • Fa: 1808) %I-B6S3
December 3, 1996
Ms Elizabeth Mayer
Internal Revenue Service
Department of the Treasury
1111 Constitution Avenue NW
Washington, D.C. 20224
Dear Ms. Mayer:
Re: Hamakua Housino Corporation
I am writing to you regarding the attached IRS 501(c)(3) Letter
of Determination for the Hamakua Housing Corporation, dated
November 9, 1993.
Questions have been raised as to whether the Hamakua Housing
Corporation enjoys an ezemption from federal income taz by the
Internal Revenue Service, in accordance with this letter.
Specifically, the questions raised were: (1) Is the Hamakua Housing
Corporation a 501(c)(3) ezempt corporation in the eyes of the IRS;
(2) is a private letter ruling a document that is necessary to
establish this ezemption; and (3) are there any other classifications
that the ::amakua Housing Corporation may enjoy which would give it
taz-ezempt status from the federal income taz granted by the IRS?
We are making these inquiries to determine whether the Hamakua
Housing Corporation is recognized by the IRS as a taz-ezempt
nonprofit corporation, which will have a direct bearing on how the
County of Hawaii deals with Hamakua Housing Corporation in its
ongoing protects with the corporation.
I hope i have made the inquiries clear so that you'll be able
to respond to the questions posed. If not, please feel free to
contact me by phone or through the mail at the above address. Thank
you for your cooperation.
Sincerely,
RICHARD D. WURDEMAN
Acting Corporation Counsel
By
GERALD TAKASE
Deputy Corporation Counsel
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cc: M. Noelani Mason