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Internal Revenue Service Director, Exempt organizations Date: October 18, 2001 KITTITAS COUNTY HISTORICAL SOCIETY INC G J R & W PO BOX 460 ELLENSBURG WA 98926-0460 Dear Sir or Madam: Department of the Treasury P.O. Box 2508 Cincinnati, Ohio 45201 Person to Contact-ID#:31-07326 Agent William C Jarvi Contact Telephone Numbers: 877-829-5500 Phone 513--263-3756 FAX Federal Identification Number: 91-6037783 This is in reference to your letter of May 11, 2001, requesting a ruling regarding your qualification for status as an exempt operating foundation as defined in section 4940(d)(2) of the Internal Revenue Code. Our records indicate you were recognized,as exempt from federal income tax under section 501(c)(3) of the Code effective September of 1974. It was determined the organization was not a private foundation within the meaning of Section 509(a) of the Code because it is an organization described in Section 170(b)(1)(A)(vi) and 509(a). You have also been determined to be a private operating foundation within the meaning of section 4942(j)(3) of the Code as of January 1, 1996. The information submitted indicates your governing body is broadly representative of the general public as evidenced by the large number of area residents of various occupations making up the Board. No Board Members are disqualified persons. Section 4940(a) of the Code provides for the imposition on each exempt private foundation of an excise tax equal to 2 percent of the net investment income of such foundation for the taxable'year. Section 4940(d)(1) of the Code provides no tax shall be imposed under section 4940 on any private foundation which is an exempt operating foundation for the taxable year. Section 4940(d) of the Code was enacted pursuant to the Tax Reform Act of 1984, 1984-3 C.B. (Vol. 1)1 (the "Act"). Section 4940(d)(2) of the Code provides the term "exempt operating foundation" means with respect to any taxable year, any private foundation i f— a. such foundation is an operating foundation (as defined in section 4942(j)(3); b. such foundation has been publicly supported for at least 10 taxable years;