Healthcare & Elder Law Programs Corporation

“The Treasurer shall have the responsibility for the review of the Organization'sForm 990 including all pertinent schedules before it is filed with the InternalRevenue Service. In conducting the review, it is preferred that the Treasurer shallconduct a top-level or big-picture type of review. However, if desired or it isdeemed necessary to conduct a more detailed review, then the preparer shall becontacted for copies of the relevant detailed tax return workpapers. If theTreasurer has any questions, comments, or suggested revisions, the preparer shall becontacted to discuss same. These discussions shall be documented by the Treasurerfor subsequent presentation to the Board. The preparer of the Form 990 should makeany revisions, if necessary, as soon as feasibly possible to ensure that the Form990 is filed with the Internal Revenue Service on a timely basis. Upon receipt ofthe finalized Form 990, the Treasurer will sign Form 8879-EO and return to theoffice of the preparer. For the California Form 199, the Treasurer will sign Form CA8453-EO and return to the office of the preparer. The California Form RRF-1 shallalso be signed by the Treasurer and sent certified mail to the Registry ofCharitable Trusts along with a check for the appropriate amount. After the Form 990,199, and RRF-1 have been filed, the Treasurer will make a presentation at the nextfull Board of Directors meeting to update the full board regarding the review and filing of the forms. A summary of the more important points will be sufficient.”

“Board of Directors are required to sign a new conflict of interest certificationannually.”

“The Board of Directors approves the hiring and compensation of top managementofficials including CEO, Executive Director, and key employees. In determining initial and subsequent compensation levels for such officials, the process shall include a review and approval by an independent persons comparability data and contemporaneous substantiation of the deliberations and decisions. Currently, the Organization does not provide compensation for officers on the Board of Directors.”

“The Board of Directors approves the hiring and compensation of top managementofficials including CEO, Executive Director, and key employees. In determininginitial and subsequent compensation levels for such officials, the process shallinclude a review and approval by an independent persons comparability data andcontemporaneous substantiation of the deliberations and decisions. Currently, theOrganization does not provide compensation for officers on the Board of Directors.”

“The Organization makes its governing documents, conflict of interest policy, andfinancial statements available to the public upon request.”