The Tax Status of the Joyful Foundation - A California Nonprofit Public Benefit Corporation 501(c)(3) (the "Foundation") Tax ID #20-5876715

The Internal Revenue Service determined that the Joyful Foundation is exempt from federal income tax under Section 501(a) of the Internal Revenue Code of 1986, as amended (the "Code") as an organization described in Section 501(c)(3) of the Code. Accordingly, contributions to the Joyful Foundation which may be in the form of cash, checks personal property, real property, gifts in kind (e.g., office space), et cetera, are deductible for United States of America income tax purposes as is provided for in Section 170 of the Code. In addition, bequests, legacies, devises, transfers, and gifts to or for the benefit of the Joyful Foundation are deductible for estate and gift tax purposes if such meet the applicable provisions of Sections 2055, 2106, and 2522 of the Code.

The Franchise Tax Board of the State of California determined that the Joyful Foundation is exempt from state franchise or income tax under Section 23701 of the Revenue and Taxation Code of the State of California.