LT-2022-001 (2) - Laserfiche WebLink

Home Browse Search

lntemal Revenue Servise Date: April 12, 2003 Laughing Horse Arts Foundation P.O. Box 214 Ellensburg, WA 98926-0214 Departrnent of the Treasury P.0. Box 25O8 Clncinnati, OH 4S301 Person to Gontact: Ronnie Clemons Customer Service Representative Tolt Free Telephone Number: ll:00 a*n. to 6:30 pm. EST 877-829-5500 Fax Numher: 513-263*3756 Federal ldentification Nurnber: 91-'t211 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 name from Ellensburg Summer Theater Foundation, to the above as listed Our records indicate that a determination letter issued in July 1984, granted your organizalion exemption frorn federal income tax under section 501(cX3) of the lntemal Revenue Code. That letter is still in effect. Based on information subsequently submitted, we classified your otganization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization descrlbed in sectlons 5o9(a)(1) and 1 7o(b){1XAXvD, This classification was based on the assumption that your organization's operations would continue as stdted in the application. lf your organization's seurces of support, or its character, method of operations, or purposes have changed, please let us know so we can considerthe effect of the change on the exempt status and foundation status of your organization. Your organization is required to file Form gg0, Return of Organizatton Exemptfrom lncome Tax, only if its gross receipts eadr year are normally more than $25,000. lf a retum is required, it must be filed by the 15th day of the fif.tfi month after the end of the organization's annual accounting period. The law imposes a psnalty of $20 a day, up to a maxirnum of S10,000, 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 Conffibutions Act (social security taxes) on remuneration of $100 or more paid to each emptoyee during a calendar year- Your organization is not liable 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 organizalions 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 pmvisions of sections 2055. 2106, and 2522 ot tho Code.