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Internal Revenue Service Department of the Treasury P.O.Box 2508 Cincinnati,OH 45201 Date:April 12,2003 Person to Contact: Ronnie Clemons Customer Service RepresentativeLaughingHorseArtsFoundationTollFreeTelephoneNumber:P.O.Box 214 s:oo a.m.to a:ao p.m.EST Ellensburg,WA 98926-0214 877-829-5500 Fax Number: 513-263-3756 Federal identification Number: 91-1211173 Dear Sir: This is in response to your Certificate Of Amendment,filed July 6,1999,in the State of Washington,changing the organization's name from EIIensburg Summer Theater Foundation,to the above as listed. Our records indicate that a determination letter issued in July 1984,granted your organization exemptionfromfederalincometaxundersection501(c)(3)of 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 privatefoundationwithinthemeaningofsection509(a)of the Code because it is an organization described insections509(a)(1)and 170(b)(1)(A)(vi). This classification was based on the assumption that your organization's operations would continue as stAtedintheapplication.If your organization's sources of support,or its character,method of operations,orpurposeshavechanged,please let us know so we can consider the effect of the change on the exemptstatusandfoundationstatusofyourorganization. Your organization is required to file Form 990,Retum of Organization Exempt from income Tax,only if itsgrossreceiptseachyeararenormallymorethan$25,000.If a retum is required,it must be filed by the 15thdayofthefifthmonthaftertheendoftheorganization's annual accounting period.The law imposes apenaltyof$20 a day,up to a maximum of $10,000,when a retum is filed late,unless there is reasonablecauseforthedelay. All exempt organizations (unless specifically excluded)are llable for taxes under the Federal InsuranceContributionsAct(social security taxes)on remuneration of $100 or more paid to each employee during acalendaryear.Your organization is not liable 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 theCode.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 andgifttaxpurposesiftheymeettheapplicablepmvisionsofsections2055,2106,and 2522 of the Code.