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Internal Revenue Service Department of the Treasury <br />Director,Exempt Organizations P.O.Box 2508 <br />Cincinnati,Ohio 45201Date:October 18,2001 <br />Person to Contact-ID#:31-07326 <br />Agent William C JarviKITTITASCOUNTYHISTORICALSOCIETYINCContactTelephoneNumbers: <br />GJR &W 877-829-5500 Phone <br />PO BOX 460 513-263-3756 FAX <br />ELLENSBURG WA 98926-0460 Federal Identification Number: <br />91-6037783 <br />Dear Sir or Madam: <br />This is in reference to your letter of May 11,2001,requesting arulingregardingyourqualificationforstatusasanexemptoperatingfoundationasdefinedinsection4940(d)(2)of the Internal Revenue Code. <br />Our records indicate you were recognized.as exempt from federalincometaxundersection501(c)(3)of the Code effective September of 1974. <br />It was determined the organization was not a private foundation within themeaningofSection509(a)of the Code because it is an organization <br />described in Section 170(b)(1)(A)(vi)and 509(a).You have also beendeterminedtobeaprivateoperatingfoundationwithinthemeaningofsection4942(j)(3)of the Code as of January 1,1996. <br />The information submitted indicates your governing body is broadlyrepresentativeofthegeneralpublicasevidencedbythelargenumberofarearesidentsofvariousoccupationsmakinguptheBoard.No BoardMembersaredisqualifiedpersons. <br />Section 4940(a)of the code provides for the imposition on eachexemptprivatefoundationofanexcisetaxequalto2percentofthe netinvestmentincomeofsuchfoundationforthetaxableyear. <br />Section 4940(d)(1)of the code provides no tax shall be imposed undersection4940onanyprivatefoundationwhichisanexemptoperatingfoundationforthetaxableyear. <br />Section 4940(d)of the Code was enacted pursuant to the Tax ReformActof1984,1984-3 C.B.(Vol.1)1 (the "Act"}. <br />Section 4940(d)(2)of the Code provides the term "exempt operatingfoundation"means with respect to any taxable year,any private foundationif- <br />a.such foundation is an operating foundation (as defined insection4942(j)(3); <br />b.such foundation has been publicly supported for at least 10taxableyears;