Grace E Rourk Trust Midwest Trust Company

It is determined that organizations receiving disbursements qualify (schedule a, part i, line 11) 1. The trust instrument specifies by name exempt organizations to receive disbursements. All organizations are to be organized for charitable, educational, religious, scientific, literary, etc. Purposes (as described in sections 170(b)(1)(a)(other than clauses(vii) and (viii) and 509(a)(1) of the internal revenue code) or a publicly supported organization (as described in section 509(a)(2)) of the internal revenue code). 2. The trust instrument provides for substitution of other exempt organizations (under irc section 509(a)(1) or 509(a)(2)) should a named organization cease to operate or lose its exempt status under the aforementioned irc sections. 3. Those organizations not found in publication 78 were requested to send a copy of the exemption letter (or if exemption letter not yet obtained, a copy of the application - form 1023, page 1), or a letter stating that the organization fulfill