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. Because this letter could help resolve any questions about your exempt status and foundation statue, you should keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter. Sincerely yours, eossrt att, Yillgr Steven T. Miller Director, Exempt Organizations Letter 1076 (DO/CG) CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0074287 SDNY GM 00220471 EFTA01377447