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InternaL Revenue Service <br />Director, Exempt Organizations <br />Date: October 18, 2001 <br />KITTITAS COUNTY HISTORTCA], SOCTETY INCGJR&W <br />PO BOX 460 <br />ELLENSBURG WA 98926-A460 <br />Department of the TreasuryP.o. Box 2508 <br />Cincinnati, ohio 452OL <br />Ferson to Contact-ID# :3]--O7326 <br />Agent William C ,Jarvi <br />Contact Telephone Nrudbers: <br />8?7-829-5500 phone <br />513-263-3756 FAX <br />Federal ldentification Number: <br />91-6037783 <br />Dear Sir or Madam: <br />This is in reference to your tetter,of May 11, zooLt requesting aruling regarding your guarification for status as an exenpt operatin!foundation as defined i-n section 4940{d)(2} of the Interna} Revenue Code. <br />Odr records indicate you were recognized.as exempt from federalincome tax under section 501(c)(3) of the Code effective September of L9'74,rt was determined the organization was not a private foundation within themeaning of section 509 (a) of the code because it is an organizationdescribed in Section 170(b) (1) (A) (vi).and 509(ai. you have a]-so beendetermined to be a private operating foundation within the meaning ofsection 4942()l (3) of the Code as of rlanuary L, 1996. <br />The information submitted indicates your governing body is broadlyrepresentative of the general public as evidenced by the large number ofarea residents of various occupations making up the Board, No BoardMembers are dj_squalified persons <br />section 4940(a) of the code provides for the imposition on eachexempt private foundatj-on of an exsise tax equal to 2 percent of the netinvestment income of such foundation for the taxable'year. <br />Section 4940 (d) (L) of the Code provides no tax shall be imposed undersection 4940 on any private foundation which is an exempt op"rrCingfoundation for the taxable yea4. <br />Section 4940 (d) srf the code was enacted pursuant to the Tax ReformAct of 1984, 1984-3 C.B. (Vol. 1)1 (the ',Act',). <br />section 4940(d) (2) of the code provides the term 'exempt operatingfoundation" means with respect to any taxabJ-e year, any private foundationif* . <br />a- such foundation is an operating foundation (as defined insection 4942|j) (3) ib. such foundatioir has been publicly supported for at. least 10taxable years;