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Internal Revenue Service Department of the Treasury Director,Exempt Organizations P.O.Box 2508 Cincinnati,Ohio 45201Date:October 18,2001 Person to Contact-ID#:31-07326 Agent William C JarviKITTITASCOUNTYHISTORICALSOCIETYINCContactTelephoneNumbers: GJR &W 877-B29-5500 Phone PO BOX 460 513-263-3756 FAX ELLENSBURG WA 98926-0460 Federal Identification Number: 91-6037783 Dear Sir or Madam: This is in reference to your letter of May 11,2001,requesting arulingregardingyourqualificationforstatusasanexemptoperating foundation as defined in section 4940(d)(2)of the Internal Revenue Code. Our records indicate you were recognized as exempt from federalincometaxundersection501(c)(3)of the Code effective September of 1974. It was determined the organization was not a private foundation within themeaningofSection509(a)of the Code because it is an organizationdescribedinSection170(b)(1)(A)(vi)and 509(a).You have also beendeterminedtobeaprivateoperatingfoundationwithinthemeaningof section 4942(j)(3)of the Code as of January 1,1996. The information submitted indicates your governing body is broadlyrepresentativeofthegeneralpublicasevidencedbythelargenumber ofarearesidentsofvariousoccupationsmakinguptheBoard.No BoardMembersaredisqualifiedpersons. Section 4940(a)of the Code provides for the imposition on eachexemptprivatefoundationofanexcisetaxequalto2percentofthe netinvestmentincomeofsuchfoundationforthetaxableyear. Section 4940(d)(1)of the Code provides no tax shall be imposed undersection4940onanyprivatefoundationwhichisanexemptoperatingfoundationforthetaxableyear. Section 4940(d)of the Code was enacted pursuant to the Tax ReformActof1984,1984-3 C.B.(Vol.1)1 (the "Act"). Section 4940(d)(2)of the Code provides the term "exempt operatingfoundation"means with respect to any taxable year,any private foundationif- a.such foundation is an operating foundation (as defined insection4942(j)(3); b.such foundation has been publicly supported for at least 10taxableyears;