INTERNAL REVENUE SERVICE P. O. BOX 2508 CINCINNATI, OH 45201 Date: SEP 272012 DEPARTMENT OF THE TREASURY Employer Identification Number: DLN: GRATITUDE AMERICA LTD Contact Person: 9100 HAVENS IGHT PORT OF SALE STE 15 SHERRY 0 WAN ST THOMAS, VI 00802 Contact. Telephone Number: Accounting Period Ending: December 31 Effective Date of Exemption: April 25, 2012 Addendum Applies: No Dear Applicant: ID$ 31052 We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code. Contributions to you are deductible under section 170 of the Code. You are also qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Because this letter could help resolve any questions regarding your exempt status, you should keep it in your permanent records. Organizations exempt under section 501(c)(3) of the Code are further classified as either public charities or private foundations. We determined that you are a private foundation within the meaning of section 509(a) of the Code. You are required to file Form 990-PF annually. Please see enclosed Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations, for some helpful information about your responsibilities as an exempt organization. Holly O. Paz Director, Exempt Organizations Rulings and Agreements Enclosure: Publication 4221-PP Letter 1076 (DO/CG) SONY_GM_00053434 CONFIDENTIAL - PURSUANT TO FED. R.WN(F IDENTIAL DB-SDNY-00 16258 EFTA_00164040 EFTA01294839