Laserfiche WebLink
h <br />ffi_o <br />(=') <br />-3- <br />ELLENSBURG RODEO HAIL OF FAME <br />You are not reguired to file federal income tax returns unless yon aresttbJect tn the tax on unrelated business income under,section 5ll of the code.J! you are subJeet to thi.s tax, yorr must fil.e an income tax reiurn on Forn990-T, Exempt organization Business rncome Tax Retrtrn. In tlri.s letter rde arr)not determining whether any of your present or proposed activities are unre-lated trade or br-rsiness as defined in section sir nf the cotle, <br />You need an employer identification number even if you have no employees,rf an enployer identificatj.on number was not entered on your application, anumber will be assigned to you and you will be ad.vj.sed oi it. -Fteus" use thatnumber on all returns you file and in all correspondence with the InternalRevenue Service. <br />This determination is based on evid,ence that your funds are dedicatedto the purposes listed in section 501(c)(3) of the Code. To assure yourcontinued exemption, You should keep records to show that funds are expendedonly for those purposes. If you distribute funds to other organizations, yo.rrrecords shourd show whether they are exempt under sectio'501(c)(3), rn caseswfrerg-the recipient organization ls not eiempt under section 501(c)(3), thereshould be evidence that the funds will rernain aeaicated to the requiredpurposes and that they will be used for those purposes by the recipient. <br />If distributions are made to individuals, ease histories regarding thereclpients should be kept showing names, addresses, purposes of awards, mannerof selection, relatlonship (ie any) to members, officers, trustees or dorrors offunds to you, so that any and all distributions made to j.ndividrrals can besubstantiated upon request by-the rnternal Revenue service. (Revenue Ruling56-304, C.B, 1956-2r paBe JO6:) <br />If we have indicated in the heading of this letter that an addendumapplies, the enclosed addendum is an integral part of this letter. <br />Because thJ-s let'ter could help resolve any qtrestions about your exemptstatus and foundati.on status, you should keep it in your permarlent records, <br />If you have any questions, please contact the person whose name andtelephone number are shown in the heading of this litter. <br />Sincerely yours, <br />rt.-* / n;//* <br />Steven T. Miller <br />Director, Exernpt Orgarri zalions <br />Enclosure(s): <br />Addendum <br />Letter 947 (D0/CG)