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[Gallery One Visual Arts Center Application for Lodging Tax] I [2 0 16 <br />Proof of non-profit status <br />Internal Revenue Service <br />Date: June 19, 2000 <br />Gallery One <br />408'6 N Pearl <br />Ellensburg, WA 98928-3112 <br />Dear Sir or Madam: <br />Department of the Treasury <br />P. 0. Box 2508 <br />Cincinnati, OH 45201 <br />Person to Contact: <br />Ms. Smith #31-07282 <br />Customer Service Representative <br />Toll Free Telephone Number: <br />M. a.m. to 1:30 pm !ST <br />877-829-5500 <br />Fax Number: <br />513-283-3758 <br />Federal Identification Number: <br />91-0850195 <br />This letter is in response to your telephone request on June 19, 2000 for a copy of your organization's <br />determination letter. This letter will take the place of the copy you requested. <br />Our records indicate that a determination letter issued in February 1971 granted your organization exemption <br />from federal income tax under section 501(c)(3) of the Internal Revenue Code. That letter is still in effect. <br />Based on information subsequently submitted, we classified your organization as one that is not a private <br />foundation within the meaning of section 509(a) of the Code because it is an organization described in <br />section 509(a)(2) <br />This classification was based on the assumption that your organization's operations would continue as stated <br />in the application. If your organization's sources of support, or its character, method of operations, or <br />purposes have changed, please let us know so we can consider the effect of the change on the exempt <br />status and foundation status of your organization. <br />Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its <br />gross receipts each year are normally more than $25,000. If a return is required, It must be filed by the 15th <br />day of the fifth month after the end of the organization's annual accounting period. The low imposes a <br />penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable <br />cause for the delay <br />All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance <br />Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a <br />calendar year Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act <br />(FUTA) <br />Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the <br />Code. However, these organizations are not automatically exempt from other federal excise taxes. <br />Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, <br />legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and <br />gift tax purposes if they most the applicable provisions of sections 2055, 2108, and 2522 of the Code. <br />16 <br />