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ARTICLES OF INCORPORATION RECEIVED OF LT. 110V. OFFICE J. EPSTEIN VIRGIN ISLANDS FOUNDATION, WEbirk 13 P I: 48 CC i'ec.;;It:.r.211S • We. the undersigned natural persons of the age of twenty-one years or more. all of whom are bona tide residents of the Virgin Islands of the United States, acting as incorporators of a corporation to be named J. Epstein Virgin Islands Foundation. Inc.. do adopt the following Articles ofIncorporation for such corporation pursuant to the Nonprofit Corporations Law of the Virgin Islands (Chapter 3. Title 13, Sections 491 et seq. of the Virgin Islands Code), as the same may be amended from time to time, do make and file these Articles of Incorporation in writing and do certify: ARTICLE The name of the corporation (hereinafter referred to as the "Corporation") is J. EPSTEIN VIRGIN ISLANDS FOUNDATION, INC. ARTICLE JI The principal office of the Corporation in the Virgin Islands is located at 41.42 Kongens Cade. St. Thomas. Virgin Islands. and the name of the resident agent of the Corporation at that address is Paul Hoffman. ARTICLE III A. The Corporation is organized exclusively for charitable. educational and scientific purposes within the meaning of section 501(O(3) of the Internal Revenue Code ot'1986 (or the corresponding provision of subsequent tax law). Notwithstanding any other provision of these Articles. the Corporation shall not carry on any activities not permitted to be carried on (1) by a corporation exempt from federal income tax under Section 501(c)(3). or (ii) by a corporation. contributions to which are deductible under Sections 170ieft2). 2055(as(2). 2106(ail 2)(A ii). 25221a821 or 2522)1(21. 13. No part of the net earnings °lute Corporation shall inure to the benefit of any individual. The Corporation shall. however. be authorized and empowered to pay reasonable compensation for sea ices rendered and to make payments in furtherance of its purposes. The Corporation may corn un propaganda or

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