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lntemal Revenue Service Date: April 12,20O3 Laughing Horse Arts Foundation P.O. Box214 Ellensburg, WA 98926 -A21 4 Dear Sir: Department of the Treasury P. O. Box 2508 Cineinnati, OH 45?01 Person to Gontact: Ronnie Clemons Customer Service Representative Toll Free Telephone Number: 8:00 a.m. to 6:30 p.m. EST 877-829-550A Fax Number: 51&.263-3756 Federal ldentiftcation Number: 91-1211173. This is in response to your certificate of Amendment, filed J3!V 6, 1ggg, in the state of washington,changing the organization's name rom Eflensburg Sil;;rliea'ter rounoiuon, to the above as listed. our records indicate that a determination letter issued in July 1?g4, granted yourorganization exemptionfrom federal income tax under sec{ion soltcliej;rlheintltnrl Reveiue corie. That letteris still in effecr Based on information subsequently submitted, wa classified your organization as one that is not a privatefoundation within the meaning or slction 5096) of th" d;e Lecaus! it is an organization ctescribecr insections 5O9(a)(1) and 1 7o(b[1 XAXvi). This classification was based on the assumplion that your organization's operations would continue as s{dtedin the application' lf your organization', *or*o'ri ",ipp"n ir its chara"t i metnod of operations, orpurposes have changed, please let us know so we cafiEnsioerthe effd;itire change on the exemprstatus and foundation staius of your organization. ' - --" re'ver v 's sr'sul vr tl Your organization is required to file Form ggo, Retum of organization Exemptfrom lncome Tax, only if itsgross receipts eactr.yel are normally more than $25,o0o- ir a-retum i" r.q,ir.d, it must be filed by the 15thdayof the fiftfi month afterthe'eno oitne organizatioiris annuar accountinglJ"rioc. The taw imposes apenalty of $20 a day, up to a mardmum of $io,ooo,'*n"n . retrrm is fired lata, unless there is reasonablecause for the delay. All exempt organizatons (unless speclflcally exclu<led) are liable for taxes under the Federal lnsuranceconhibutions Act (social security laxes1 on remuneratbn or $100 or ** fi;i" each employee during acalendar year' Your organization is noi liable forthr t"*'iilpo.ed under the Federal unemployment rax Act(FUrA). 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 otherfederal excise taxes. Donors may dedust contributions to your organization as provided in section 170 of the code. Bequests,legacies' devises, transfers, or gifts to yorr organization or for iF use are deductrble for federal estate andgift tax purposes if they meet th; appr&op pivisioni or sections 2055, 2,t06, and 2522of the code_