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lntemal Revenge $ervice Date; April12, 2003 Laughing Horse Arts Foundation P.O. Box 214 Ellensbu rg, \M 9eA26-021 4 Dear Sir: Department of the Treasulry tr. O, tsox 25O8 Cincinnati,0!{ 45?0't Person to Contact: Ronnie Clemons Customer Service Representative Tol! Free Telephone Nurnber: 8:00 a.rn. to A$6 prn^ €ST 877-829-55AA Fax Number: 513-263-3756 Federal ldentlfication fsurnber: e1-1211173- lhis is. in response !o your Certificate Qf Amendment, filed ..I1lV 6, 199g, in the State of Washington,changing the organization's name Fom Ellensburg SummerTlieaier Foundation, to the above as listed. Our records indicate that a detenrnination letter issued in July 1984, granted your organization exemptionfrom federal income tax under section 501{c)i3} of the lntemal Revenue codie. That letter is still in effect. Based on informalion subsequently submitted, we classtfied yourorganization ag one that is not a privatefoundation within the meaning af section 5o9{a} of the Code Lecausl it is an organiaation described insections 509(a){1} and 170(b}(1){A}(vi). - -- --e- This dassification was based on the assumption that ycur organization's operations would continue as stgtedin the application. lf your arganization's sources of sipport, or its character; method of operations, orpulposes have changed" please let us know so we can considerthe effect of the change on the exer*ptstatus and foundation status of your organization- Your organization is required to file Form gg0, Retunr of Organization E:rrempt ffCIm lncome Tax, only if itsgross receipts eaclr year are normally rnore fhan $25,000- If a retum is required, it must be filed by ihe lbthday of the fiftlr montfi after the end of the organizatio*s annual accounting period. The taw imposes apenaq of $2o a day, up to a rna:<imum of $10,000, when a retum is filed late, unless there is reasonablecause for the delay. All exernpt organizations {unless specifically excluded} are llable for taxes under the Federal lnsuranceContributisns Ac{ {social sejullty tixes} on remuneradon of $100 or more paid to eaeh employee during acalendar year- Your organization is nst liable for the tax imposed under the Fedenal Unemplayrnent Tax Act(FUTA). organizatians that are nct priv*te foundations afe not subiect to the excise taxes under chapter 42 of theCode. l{owever, these organizations are not automatically exempt from otherfeder:al excise taxes. Donors may deduct contribution$ to your organhation as pnrvided in sectisn 170 of the code. Bequests,legacies, devise$, transfers, or gifts to youl organization or for its use are deductihle forfederal estate andgift tax purpclse$ if they meet the appli&bb pavisions of sections 2055, 2106, and 2522of the code.