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%'- Intesna]. Revenue Service Director, Exempt orgranizations Date: October 18, 2001 KITTITAS COUNTY HISTORICAL SOCIETY INCG,JREliI PO BOX 460 ELLENSBURG WA 98926*0460 Departnert of ttre TreasuryP.o. Box 2508Cincinnati, Ohio 45201 Fereon to Contact-ID# : 31-07326 Agent Williarn C ,farvi Contact Te3-ephone Nunibers: 8?7-S29-5500 phone 513*263-3756 FAX Federal fdentifiqation Number: 9L*6 037783 Dear Sir or Madam: This is j-n reference to your Letter.of May 1J-, 2001, requesting aruring regardi-ng your quarification for status as an exempi operatingfoundalion as defined in section 4940{d)(2) of the Internal Revenue Code. our records indicate you were recognized. as exempt from federalincome tax under section 50L(c)(3) of the Code effective September of \974.ft was deter:nined the organization i,ras not a private foundation within themeaning of section 509 {a) of the code because it is an organizaLiondescribed in section 1?0(b) (1) {A) (vi) and 509(ai. you have also beendetermined to be a private operatingi foundation within t.l:e meaning ofsection 4942(ji {3) of the Code as of January L, 1996. The informati-on submltted indicates your governing body is broadlyrepresentative of the general public as evidenced by the large number ofarea residents of various occupations making up the Board. No BoardMembers are disqualified persons. section 4940 {a) of the code provides for the imposition on eachexempt private foundaLion of an excise tax egual f,o 2 percent of the netinvestment income sf such foundation for the taxable year. Section 49{0(d}(1.) of the Code provides no tax shal1 be imposed undersection 4940 on any private foundation which is an exempt operatingfoundation for the taxable yeaq. Section 4940 (d) e'f the Code was enacted pursuant to the Tax ReformAct of 1984, 1984-3 C.Bi (Vo1. 1)1 (the ',Act'. ) . Section 4940(d) (2) of the Code provides the term "exempt operatingfoundation" means with respecL to any taxable year, any private foundationif* such foundation i-s an operating foundation (as defined insection 494?(j) (3); such foundation has been publicly supported for at least L0taxable years; a b