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-3- <br />ELLENSBURG RODEO HALL OF FAME <br />You are not required to file federal income tax returns unless you aresubjecttothetaxonunrelatedbusinessincomeundersection511oftheCode.If you are subject to this tax,you must file an income tax return on Porm990-T,Exempt Organization Business Income Tax Return.In this letter we arenotdeterminingwhetheranyofyourpresentorproposedactivitiesareunre-lated trade or business as defined in section 513 nf the Code. <br />You need an employer identification number even if you have no employees.If an employer identification number was not entered on your application,anumberwillbeassignedtoyouandyouwillbeadvisedofit.Please use thatnumberonallreturnsyoufileandinallcorrespondencewiththeInternalRevenueService. <br />This determination is based on evidence that your funds are dedicatedtothepurposeslistedinsection501(c)(3)of the Code.To assure yourcontinuedexemption,you should keep records to show that funds are expendedonlyforthosepurposes.If you distribute funds to other organizations,yourrecordsshouldshowwhethertheyareexemptundersection501(c)(3).In caseswheretherecipientorganizationisnotexemptundersection501(c)(3),thereshouldbeevidencethatthefundswillremaindedicatedtotherequiredpurposesandthattheywillbeusedforthosepurposesbytherecipient.O If distributions are made to individuals,case histories regarding therecipientsshouldbekeptshowingnames,addresses,purposes of awards,mannerofselection,relationship (if any)to members,officers,trustees or donors ofOfundstoyou,so that any and all distributions made to individuals can besubstantiateduponrequestbytheInternalRevenueService.(Revenue Ruling56-304,c.B.1956-2,page 3061) <br />If we have indicated in the heading of this letter that an addendumapplies,the enclosed addendum is an integral part of this letter. <br />Because this letter could help resolve any questions about your exemptstatusandfoundationstatus,you should keep it in your permanent records. <br />If you have any questions,please contact the person whose name andtelephonenumberareshownintheheadingofthisletter. <br />Sincerely yours, <br />Steven T.MillerDirector,Exempt Organizations <br />Enclosure(s): <br />Addendum <br />Letter 947 (DO/CG)