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lntemal Ftevenue Service Date: April 12,2003 Laughing Horse Arts Foundation P.O. Box 214 Ellensburg, WA 98926-0214 Departrnent of the Treasury P. O. Box 25O8 Clncinnati, OH 4$?0'f Person to Gontact: Ronnie Clemons Customer Service Representative Toll Free Tblephone Number: 8:l)0 a.n to6:30Fm. EST 877,829-5500 Fax Number: 513-263-3756 Fedenl ldentification Nunnber: 91,121 1 173 Dear Sir: This is in response to yourCertificate Of Amendment, frled July 6, 1999, in the State of Washington, changing the organization's name fiom Ellensburg Sumrner Theater Foundation, to the above as listed. Our records indicate that a determination letter issued in July 1984, granted your organization exemption from federal income tax under secfion 501(cX3) of the lntemal Revenue Code. That letter is still in effecl Based on information subsequently submitted, we dassified your organization as one that is not a private foundation within the rneaning of section 509(a) of the Code because it is an organization described in sections 5O9(a)(1) and, 1 7o(b)tlxAxvi). This classification was ba$ed on the assumption that your organization's operations would continue as stgted in the application. lf your orgnnization's ssurcos of support, or its character, method of operations, or purposes have changed, please let us knsur so we can consider the effect of the change on the exempt status and foundation status of your organization. Your organization is required to file Form 99O, Retum of Organization Exernpt fmm lncome Tax, only if its gross receipts each year are normally more than $25,000- lf a retum is required, it must be liled by the 15th day ol the fffttt month afterthe end of the organization's anngal accounting-period. The law imposes a penalty of $20 a day, up to a ma:<imum of $10,000, when a retum is filed late, unless there is reasonable cause for the delay. Allexempt organizations (unless specifically excluded) are liable fortaxes underthe Federal lnsurance Conkibutions Act {social security taxes} on rernuneration of $100 or more paid to each employee during a calendar year- Your organization is not liable tor the tax imposed under the Federal Unemployment Tax Act {FUTA). Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, these organizations are notaubmatically exemptfrom otherfederalexcise taxes. Donors may deduct contributions 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 estate and gift tax purposes if they meet the applicable pCIvisions of sections 2055, 2106, and 2522 of the Code.