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[Gallery One Visual Arts Center Application for Lodging Tax][2016] Proof of non-profit status Internal Revenue Service Department of the Treasury P.O.Box 2508 Cincinnati,OH 45201 Date:June 19,2000 Person to Contact: Ms.Smith #31-07262 Customer Service Representative Gallery One Toll Free Telephone Number: 408 ½N Pearl se an lo s;ao psn.Est Ellensburg,WA 98926-3112 877-829-5500 Fax Number: 513-263-3756 Federal identification Number: 91-0850195 Dear Sir or Madam: This letter is in response to your telephone lequest on June 19,2000 for a copy of your organization's determination letter.This letter will take the place of the copy you requested. Our records indicate that a determination letter issued in February 1971 granted your organization exemption from federal income tax under section 501(c)(3)of the Intemal Revenue Code.That letter is still in effect. Based on information subsequently submitted,we classified your organization as one that is not a private foundation within the meaning of section 509(a)of the Code because it is an organization described in section 509(a)(2) This classification was based on the assumption that your organization's operations would continue as stated in the application.If your organization's sources of support,or its character,method of operations,or purposes have changed,please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization. Your or0anization is required to file Form 990,Retum of Organization Exempt from Income Tax,only if its gross receipts each year are normally more than 325,000.If a retum is toquired,it must be flied t)y the 15th day of the fifth month after the end of the organization's annual accounting period The law imposes a penalty of $20 a day,up to a maximum of 510,000,when a retum is filed late,unless there is reasonable cause for the delay All exempt organizations (unless specifically excluded)are liable for taxes under the Federal Insurance Contributions Act (social security taxes)on remuneration of $100 or more paid to each employee during a calendar year.Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA) Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code.However,these organizations are not automatically exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code.Bequests, legacies,devises,transfers,or gifts to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055,2106,and 2522 of the Code. 16