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Internal Revenue Service <br />&: November 2, 2005 <br />CAPE COD HEALTHCARE INC <br />CAPE COD HEALTHCARE FOUNDATION <br />27 PARK ST <br />HYANNIS MA 02601 <br />Dear Sir or Madam: <br />Department of the Treasury <br />P. O. Box 2508 <br />Cincinnati, OH 45201 <br />Person to Contact: <br />Steve Brown 31-07422 <br />Customer Service Specialist <br />Toll Free Telephone Number: <br />877-829-5500 <br />Federal Identification Number: <br />04-3475950 <br />Group Exemption Number: <br />3901 <br />This is in response to your request of November 2, 2005, regarding your organization's tax-exempt <br />status. <br />Your organization is exempt under section 501(c)(3) of the Code because it is included in a group <br />ruling issued to Cape Cod Healthcare, Inc., located in Hyannis, Massachusetts. <br />records indicate that contributions to your organization are deductible under section 170 of the Code, and <br />you are qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or <br />2522 of the Internal Revenue Code. <br />If you have any questions, please call us at the telephone number shown in the heading of this letter. <br />Sincerely, <br />AxxP,7/Aj&c) <br />Janna K. Skufca, Director, TE/GE <br />Customer Account Services <br />• <br />