May 14, 2003

The Honorable J. Dennis Hastert

Speaker of the House

H-419, The Capitol

Washington, DC 20515

Dear Speaker Hastert:

The International Bottled Water Association (IBWA) is writing to urge your support for the Charity Aid, Recovery, and Empowerment (CARE) Act, S. 476. Title I of the CARE Act provides for two important improvements to the charitable deduction for contributions of food. This same language was contained in the Good Samaritan Hunger Relief Tax Incentive Act (S.85), introduced by Senators Lugar and Leahy and also included in the President’s FY 2003 and FY 2004 Budget request.

The bottled water industry has demonstrated a long commitment to helping people in need. Whether during times of emergency (e.g. floods, hurricanes, acts of terrorism) or in support of charitable events, IBWA’s member companies continually make their product available for good causes. In fact, IBWA was recognized by the American Society of Association Executives (ASAE) for its rapid and ongoing response in coordinating member bottled water donations in the immediate aftermath of the September 11th tragedies, and for serving as a contact point and information source for members and relief organizations.

IBWA urges the House to act on this good legislation so that further incentives will be provided for companies to lend a hand to those in need. Should you have any questions, please do not hesitate to contact Troy Flanagan at (703) 683-5213 ext. 120 or me.

Sincerely,

Joseph K. Doss

President