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-!*r <br />Internal Revenue Service <br />Director, Exery)t Organizations <br />Date: Oetcber 1.8, 2001 <br />K]TTITAS COUNTY HTSTORICAIJ SOCIE?Y INCG.IRE!T <br />PO BOX 460 <br />SLLENSBURG WA 98926_0460 <br />Departnent of the TreasuryP.o. Box 2508Cincinnati, ohio 45201 <br />Ferson to Contact-fD# : 31-07325 <br />Agent Wj.lliam C ,farvj- <br />Contaet Telephone Numbersl <br />877-829-5500 Phone <br />513-263-3?56 FAX <br />Federal fdentifi.cation Nurrrber : <br />9L*60377 83 <br />Dear $i-r or Madam: <br />This is in reference to your retter.of May 11, 2001_, requesting aruling regarding your qualification for status as an exempi operatingfoundation as defined in section 4940id) (2) of the rnternal Revenue cade, <br />out records indicate you rdere recognized. as exempt from federalincome Lax under section 50L(c)(3) of the Code effective September of 1974.ft was determined the organj-zation was not a private foundation within themeaning of section 509 {a) of the code because it i_s an organizationdesc,ribed in Section 1?0(b) (1) (A) (vi) and 509(aj . you have also beendatermined to be a private operating foundation withii: the meaning ofsection 4942tt, {3) of the Code as of January L, 1996. <br />The informati-on submitted indicates your governing body is broadlyrepresentative of the general public as evidenced by the large number ofarea residents of various occupations makj-ng up the Board- No BoardMembers are disqualified persons <br />section 4940 (a) or the code provides for the imposition on eachexempt private foundation of an encise tax egual to 2 percent sf the netinvestment income of such foundation for the taxable year, <br />Section 4940(d)(1) of the Code provides no tax shall be imposeci undersection 4940 on any private foundation which is an exempt operatingfoundation for the taxable yea4. <br />Section 4940 {d} ef the Code was enacted pursuant to the Tax ReformAct of L98q, 1984-3 C.B; {Vol. 1)l (the rtAct,, } . <br />Section 4940(d) (2) of the Code provides the term "exempt operatingfoundation" means with respect la any taxable year, any private foundationif* <br />such foundation is an operating foundation (as defined insection 494? (S ) (3) ; <br />such foundation has been publi-cly supported for at reast 10taxable years; <br />a <br />b