Substitute for Form W-9

THE CITADEL
CHARLESTON, SC 29409

Pursuant to IRS regulations, you must furnish your Federal Employer Identification Number (FEIN) or your social security number to The Citadel. If this number is not provided, you may be subject to a 31% withholding on each payment from The Citadel. To avoid this 31% withholding and to ensure that accurate tax information is reported to the IRS, please use this form to provide the requested information.

INDIVIDUALS OR SOLE PROPRIETORS:

NAME (as listed on your individual tax return)_______________________________________

ADDRESS_________________________________________________________________

SOCIAL SECURITY NUMBER __ __ __ - __ __ - __ __ __ __

ARE YOU A U.S. CITIZEN ______ ______

                        Yes    No

PARTNERSHIP, CORPORATION, OR OTHER ENTITY:

LEGAL BUSINESS NAME____________________________________________________

ADDRESS_________________________________________________________________

FEDERAL IDENTIFICATION NUMBER __ __ - __ __ __ __ __ __ __

ALL SOUTH CAROLINA NONRESIDENTS:

ARE YOU REGISTERED WITH THE SC DEPT. OF STATE OR THE SC DEPT. OF REVENUE & TAXATION ? _____ _____

                        Yes    No

IF YES, PLEASE COMPLETE THE ENCLOSED SC FORM I-312.

Under penalties of perjury, I declare that the information provided is true, correct, and complete, to the best of my knowledge and belief.

Name (print or type)__________________________________________________________

Title (print or type)____________________________________________________________

Signature _________________________ Date ___________ Telephone (__)____________