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-rr <br />Internal Revenue Service <br />Director, Exempt Organizations <br />Data: October 18, zOOt <br />KITTITAS COUNTY HISTORICA! SOCIETY INC6.IR&lt <br />PO BOX 460 <br />ELI.BNSBURG WA 98926*A460 <br />Departnent of the TreasuryF.o. eox 2508Cincinnati, otrio 45201 <br />Ferson to Contact-fD# : 31-Q7326 <br />Agent Wj.lliam C ,Jarvi <br />ContacL Telephone Nunbers: <br />877-829-5500 Phone <br />513-263-3?56 FAX <br />Federal fdentification Number: <br />91-60377 83 <br />Dear Si-r or Madam: <br />?his is in reference to your retter of May i-J-, zo}Lr requesting aruring regarding your qualification for status as an exempi operatingfoundation as defined in section 4940(d)(2) of the Internal Revenue Code. <br />our records j"ndicate you were recognized. as exempt from federalincome tax under section 501{c}(3) of the Code effective September of Lg':,A,ft was determined the organization was not a private foundation within the <br />meaning of section 509 {a) of the code because it is an organizationdescribed in Section 1?0(b) (L) (Ai (vi) anii 509(a). you have arso beendelermined to be a private operating foundation wiihin tl:e meaning ofsection 4942(j) (3) of the Code as of January l, 1996. <br />The information submitted indicates your governing body is broadlyxepresentative of the general public as evidenced by the large number ofarea resj-dents of various occupations making up the Board.. No BoardMembers are disqualified persons <br />section 4940 (a) or the code provides for the impositj-on on each <br />exempt private foundation of an excise tax equal tc 2 percent of the netinvestment ineome of such foundation for the taxable'year, <br />Section 4940 td) (1) of the Code provides no tax shall be imposed, undersection 4940 on any private foundation which is an exempt operatingfoundation for the taxable year. <br />Section 4940 {d) c'f the Code was enacted pursuant to the ?ax ReformAct of t_984, l_gg4-3 c. B; (vol. 1) r {the 'rAct,'} . <br />section 4940 (d) (2) of the code provides the term *exempt operatingfoundation" means with respect to any taxable year, any private foundationif* <br />a- such foundation is an operating foundation (as defined insection 4942 (j ) (3) ;b. such foundatioh has been publicry supported for at reast l0' taxabLe years;