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·Internal Revenue Service <br />-'. District Director <br />Department of the Treasury <br />P.0.Box 2122.4 <br />Seattle, WA 98111 <br />Data: <br />Penson hi Cont-cct:V.S .Olsen <br />EP/FD:l!I)-1 <br />Contact Telephone Number: <br />· Western Art Msociat~on <br />~[if.;~ /~'µ "''o,\ l<1.3 <br />EJ...lensburg, WA 98926' <br />Gentlemen: <br />206/W 5ll0 <br />This modi£ies. our letter of the above date in which we stated that · <br />you would be treated a~ ~n organization which is not a private foundation <br />until the expiration o f your advance ruling period .. <br />Based on the info nm11.tion you submitted, we have determined that you <br />are not a private fo undation within the meaning of section 509(a) or the <br />Internal .. Revenue Codej b e cause you are an organization of the type described <br />in section 509(a)(2 . Your exempt status under section 50l(c)(3} of the <br />oode is still ~n efrerit. ~ <br />Granto rs : and oon tr:;i.butors may' ··rely on this determination until the <br />Internal Revenue Service publishes notice to tbe contrary. However, a <br />grantor or a contribut~r may not rely _on this determination if he or·she was <br />in p'art responsible fo r', or was aware or, the act or failure to act that <br />resulted in your.loss o,f seiction 509(a)(2) status, or acquired <br />knowledge that the Intarhal Revenue Service had given notice that. you would <br />be removed from classi-!'ication as a sect.ion 5Q9C.a) (2) organization . <br />Because t~is let -lar could help resolve any questions about your-private <br />foundation status. please keep it in your permanent reqords. <br />If you have any questions, please contact the person whose name and <br />telephone number are shown above. <br />Sincerely yours. <br />Michael Sassi <br />District Director <br />915 Second Avenue, Seattle, Wuh. 9B 174 <br />/ Form L-399 (Re,, <br />.i-9'11-~;;i._.q, S"Soo <br />t'l:t• !