  Electronic structures for the conduction bands of both hexagonal and
orthorhombic LuFeO3 thin films have been measured using x-ray absorption
spectroscopy at oxygen K (O K) edge. Dramatic differences in both the spectra
shape and the linear dichroism are observed. These differences in the spectra
can be explained using the differences in crystal field splitting of the metal
(Fe and Lu) electronic states and the differences in O 2p-Fe 3d and O 2p-Lu 5d
hybridizations. While the oxidation states has not changed, the spectra are
sensitive to the changes in the local environments of the Fe3+ and Lu3+ sites
in the hexagonal and orthorhombic structures. Using the crystal-field splitting
and the hybridizations that are extracted from the measured electronic
structures and the structural distortion information, we derived the
occupancies of the spin minority states in Fe3+, which are non-zero and uneven.
The single ion anisotropy on Fe3+ sites is found to originate from these uneven
occupancies of the spin minority states via spin-orbit coupling in LuFeO3.
