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11111-1a1 rycvellue aervice <br />'• District Director <br />Date: OCT', S 1917 <br />° Western Art Association <br />Ellensburg, WA 98926 <br />97/-- Of 36 go`? <br />Department of the Treasury <br />P -0 -BOX 21221 <br />Seattle? WA 98111 <br />Our letter Dated; March 11, 19? <br />Person to Contcct, V.S 0015 en <br />E'/m.ED— i <br />Contact Telephone Number; <br />206/44 5110 <br />Gentlemen: <br />This modifies. our letter of the above date in which we stated that <br />YOU would be treated as an organization which is not a private foundation <br />until the expiration of your advance ruling period.. <br />Based on the information you submitted, we have determined that you <br />are not a private foundation within the meaning of section 509(a) of the <br />Intornal"Revenue Code, because you are an organization of the type described <br />in section 5a9(a)(21 Your exempt status under section 501(c)(3) of the <br />code is still in effect. <br />Grantors and contributors may rely on this determination until the <br />Internal Revenue Service publishes notice to the contrary. However, a <br />grantor or a contributor may not rely on this determination if he or -she was <br />in part responsible for, or was aware of, the act or failure to act that <br />resulted in your.loss of section _�09� a (2) status, or acquired <br />knowledge that the Internal Revenue Service had given notice that you would <br />be removed from classification as a section 509iAi(2) organization. <br />Because this letter could help resolve any questions about your private <br />foundation status, please keep it in your permanent records. <br />If you have any questions, please contact the person whose name and <br />telephone number are shown above. <br />Sincerely yours, <br />70.'e _211C�ykI <br />Michael Sassi <br />District Director <br />915 Second Avenue, Seattle, Wash. 98174 <br />Form L-399 (Rev <br />