EFTA Document EFTA01377447

J EPSTEIN VIRGIN ISLANDS FOUNDATION organizations, your records should show whether they are exempt under section S01(c)(7). In cases where the recipient organization is not exempt under section S01(c)(3), there should be evidence that the funds will remain dedicated to the required purposes and that they will be used for those purposes by the recipient. If we have indicated in the heading of this letter that an addendum applies, the addendum enclosed is an integral part of this letter.