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INTERNAL REVENUE-, AVICE <br />P. 0, BOX 2508 <br />CINCINNATI, OH 45201 <br />Date: 0JUl 3 0 2001 <br />ELLENSBURG RODEO HALL OF FAME <br />ASSOCIATION <br />C/O BOB KELLY <br />508 N MAIN <br />ELLENSBURG, WA 98926 <br />Dear Applicant: <br />DEPARTMENT OF THE TREASURY <br />Employer Identification Number: <br />91--1883840 <br />DLN: <br />601205076 <br />Contact Person: <br />DENNIS SAYERS 10# 52486 <br />Contact Telephone Number: <br />(877) 829-5500 <br />Accounting Period Ending: <br />December 31 <br />Form 990 Required: <br />Yes <br />Addendum Applies: <br />Yes <br />Based on information supplied, and assuming your operations will be as <br />stated in your application for recognition of exemption, we have determined <br />you are exempt from federal income tax under section 501(a) of the Internal <br />Revenue Code as an organization described in section 501(c)(3). <br />We have further determined that you are not a private foundation within <br />the meaning of section 509(a) of the Code, because you are an organization <br />described in section 509(a)(2). <br />If your sources of support; or your purposes, character, or method of <br />operation change, please let us know so we can consider the effect of the <br />change on your exempt status and foundation status. In the case of an amend- <br />ment to your organizational document or bylaws, please send us a copy of the <br />amended document or bylaws. Also, you should inform us of all changes in your <br />name or address. <br />As of January 1, 1984, you are liable for taxes under the Federal <br />Insurance Contributions Act (social security taxes) on remuneration of $100 <br />or more you pay to each of your employees during a calendar year. You are <br />not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA). <br />Since you are not a private foundation, you are not subject to the excise <br />taxes under Chapter 42 of the Code. However, if you are involved in an excess <br />benefit transaction, that transaction might be subject to the excise taxes of <br />section 4958. Additionally, you are not automatically exempt from other <br />federal excise taxes. If you have any questions about excise, employment, or <br />other federal taxes, please contact your key district office. <br />Grantors and contributors may rely on this determination unless the <br />Internal Revenue Service publishes notice to the contrary. However., if you <br />lose your section 509.(a)(2) status, a grantor or contributor may not rely <br />on this determination if he or she was in part responsible for, or was aware <br />Letter 947 (DO/CG) <br />