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lntemal Revenue Service Date: April 12, 2003 Laughing Horse Arts Foundation P.O. Box 214 Ellensburg, WA 98926-0214 Oepartrnent of the Treasury F. O. Box 25O8 Cincinnati, OH 4'S*St Person to Gontact: Ronnie Clemons Customer Service Representative Toll Free Telephone Number: 8:00 a.nr. tc 6:30 pm. EST 877-A2g45gA Fax Number: 513-263.3756 Federal ldentiftcation Nurnber: 91-121 1 173 Dear Sir: This is in response to your Certificate Of Amendment, frled July 6, 1999, in the State of Washington, changing the organization's name fr,om Ellensburg Sumrner Theater Foundation, to the sbove as listed. Our records indicate that a determination letter issued in July 1984, granted your organization exemption from federal income tax under section 501(cX3) of the lntemal Revenue Code. That leter is still in effect Based on information subsequently submitted, we dassified your organization as one that is not a private foundation within the meaning of section 509{a) of the Code because it is an organization described in sections 5O9(a){1 ) and, 1 7o(b}(1 XAXvi}. This classification was based on the assumption that your organization's operations would continue as stfrted in the application. lf your organization's sourcss of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your olganization. Your organization is required to fite Fonn 99O, Retum of Organization Exempt fmm lncome Tax, only if its gross rcceipts each year are normally more than $25,000. lf a rehrm is required, it must be filed by the 15th day of the flfth month after the.end of the organization's annual accounting period. The law imposes a penalty of $20 a day, up to a ma:<imum of $1O,00O, when a retum is filed late, unless there is reasonable cause for the delay. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal lnsurance Contibutions Act {social security ta:<es} on remuneration of $100 or rnore paid to each employee during a calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act {FUrA}" Organizations that are not private foundations are not subiect to the excise iaxes under Chapter 42 of the Code. However, these organizations are notautomatically exemptfrom otherfederal excise taxes. Donom may deduct contribu$ons 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 €state ancl gift tax purposes if they meet the applicable pmvisions of sections 2055, 2106, and 2522 of the Code.