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Internal Revenue Service Dato: July 2. 2002 Kittatas County Search & Rescue Council c/o Maren Sandall P 0 . Box 1494 Ellensburg, WA 98926 Dear Sir or Madam : Department of the Treasury P. 0. Box 2508 Cincinnati, OH 45201 Person to Contact: John Kennedy ID 31-07297 Customer Service Representative Toll Free Telephone Number: B:OO a.rn. to 6:30 p.m. EST 877 -829-5500 Fax Number: 513-263-375,6 Federal Identification Number: Tt,is letter is in response to your request for a copy of your organization's determination letter. This letter wilf take the place of the copy you requested. Our records indicate that a determination letter issued in July 1995, granted your organization exemption from federal income tax under section 501 (c)(3) or the Internal 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 ln sections 509(a)(1) and 170(b)(1)(A)(vi). -)(-- This classification was based on the assumption that your organization's operations would continue as stati..~c in the application. If your organization's sources of support, or its character, method of operations, or pLirposes 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 organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its gross receipts each year are norn:ia!ly more than $25,000. If a return is required, it must be filed by the 1 Sth day of the fifth month after the end of the organization's annual accounting period. The law imposes a penafty of $20 a day, up to ci maximum of $10,000, wl1en a return is filed late, unless there is reasonable cause for the delay. Ail 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 cJ calendar year. Your organization is not fiable 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 anc1 gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.