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lnte,rnal Revenue $ervice Date: April 12,2003 Laughing Horse Arts Foundation P.O. Box 214 Ellensburg, WA 9892&0214 Department of the Treasury P, Q. Box 25OB Cincinnati, OH /tfi2O't Person to Gs$tact: Ronnie Clemons Customer Service Representative Toll Free Telephone Number: S:00 a.rn to 6:30 prn. EsT 877-829-5500 Fax Number: 513263-.3756 Federal ldentiftcation Nunnher: 91-121 1 173 Dear Sir: This is in response to your Certificate Of Amendment, filed July 6, 1999, in the State of Washington, changing the organization's narne from 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 section 501(cX3) of the lniemal Revenue Code. That letter is still in effect Based on information subsequently submitted, we classified your organization as one that is not a private foundation within the meaning of section 509(a) of lhe Code because it is an organization described in sections 509(a)(1) and 1 7o(b)(1XAXv}. This classification was based on the assumption that your organization's operations would continue as stdted in the application. lf your organization's sgurces of support, or its chanacter, method of operations, or purposes have changed. please let us knsvrr 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 990, Retum of Organization Exemptfrom tncome Tax, only if its gross receipts each year are normally more than $25,000- lf a retum is required, it must be filed by the 15th day af the fffth month afterthe end of the organization's annual accounting period. The law imposes a psnalty of $20 a day, up to a maximum of $10,000, 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 Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year. Your organization is not liabie for the tax imposed under the Federal Unemployment Tax Act {FUrA). Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, these organizations are not automatically exempt from other federal excise 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 provisions of sections 2055, 2106, and2522 of the Code.