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Internal Revenue Service Departmentof the Treasury <br />P.O.Box 2508 <br />Cincinnati,OH 45201 <br />Date:April 12,2003 Person to Contact: <br />Ronnie Clemons <br />Customer Service RepresentativeLaughingHorseArtsFoundationTollFreeTelephoneNumber: <br />P.O.Box 214 8:00 a.m.to 6:30 p.m.EST <br />Ellensburg,WA 98926-0214 877-829-5500 <br />Fax Number: <br />513-263-3756 <br />Federal Identification Number: <br />91-1211173 <br />Dear Sir: <br />This is in response to your Certificate Of Amendment,filed July 6,1999,in the State of Washington,changing the organization's name from Ellensburg Summer Theater Foundation,to the above as listed. <br />Our records indicate that a determination letter issued in July 1984,granted your organization exemptionfromfederalincometaxundersection501(c)(3)of the Intemal Revenue Code.That letter is still in effect <br />Based on Information subsequentlysubmitted,we classified your organization as one that is not a privatefoundationwithinthemeaningofsection509(a)of the Code because it is an organization described insections509(a)(1)and 170(b)(1)(A)(vi) <br />This classification was based ori the assumption that your organization's operations would continue as sietedintheapplication.If your organization's sources of support,or its character,method of operations,orpurposeshavechanged,please let us know so we can consider the effect of the change on the exemptstatusandfoundationstatusofyourorganization. <br />Your organization is required to file Form 990,Return of Organization Exempt from income Tax,only if itsgrossreceiptseachyeararenormallymorethan$25,000.If a retum is required,it must be filed by the 15thdayofthefifthmonthaftertheendoftheorganization's annual accounting period.The law imposes apenaltyof$20 a day,up to a maximum of $10,000,when a return is filed late,unless there is reasonablecauseforthedelay. <br />All exempt organizations (unless specifically excluded)are liable for taxes under the Federal InsuranceContributionsAct(social security taxes)on remuneration of $100 or more paid to each employee during acalendaryear.Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act(FUTA). <br />Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of theCode.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,legacies,devises,transfers,or gifts to your organization or for its use are deductible for federal estate andgifttaxpurposesiftheymeettheapplicableprovislonsofsections2055,2106,and 2522 of the Code.