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lntemat Revenue $ervice Date: April 11,2003 Laughing Horse Arts Foundation P.O. Box 214 Ellensburg, \ lA 95926-QZ14 Dear Sir: Department of the Treasury F. O, tsox 2508 Cincinnati, OH 4$?S"? Person to Contact: Ronnie Clemons Customer Service Representative Tol! Free Telepfrone Number: 8:00 am. to 6130 p"rn^ EST 877-829-55A0 Fax Nurnber: 513.263-3756 Federal ldentlfiEation Nurnber: e1-121 1 173 Tttis is. in response !o youl Certificate Of Amendment, filed..luly 6, 1g9g, in t're State of Washington,changing the organization's name from Ellensburg Summer Ttieaier Foundation, to the above j* fsiea. Our records indicate that a determinatiol lgtter issued in July 1984, granted your organization exemptionfrom federal income tax under section 501(cx3) of the lntemal Revenue code. lhat letter is stili in effect, tsased an information subsequently submitied, we ctassifted your organization a$ one that is not a privatefoundation within fre meaning of section 5o9(a) of the Code Lecause it is an organization described insections 509(ali1) and 120(b)(lXAXvi). This classification was based on ihe assumption that your organization's operations would continue as stdtedin &e application. lf your arganization's sources of sr.rbport, or its character, rnethod of operations, orpurposes have changed" please let us know so we can consider the effect of the change on the exernptstatus and foundation status of your organization. Your organization is required to file Form gg0, Relurn of Organization Enemptfrom l*come Tax, only if itsgross receipts each year are normally more than $25,000- lf a rettrm is required, it must be filed byihe 15thday of the fifih monfi after tfre end oi the organization's ar,rngal accounting period. T:he law imposes apenalty of $2O a day, up to a maximum of $10,000, nrhen a retlm is filed liie, unless there is reasonablecause for the delay. All exempt organizations (unless specifically excluded) are liable fortaxes under the Federal lnsuranceGontributions Act {social se_cullty tixes} on remuneradon CIf $100 or more paid to each employee during acalendar year" Your organization i* not liable for the tax imposed under the Federa! Unernplo-yment iax Act(FUTA). organizations that are not privaie foundations are not subiect to the excise taxes under chapter 42 of theCcde. However, these organizations are not autornaticalli exempt from otherfederal excise taxes. Donors may deduct contributions to your organiaation as prcrvided in section 170 of the csde. Bequests,legacies, devises, transfet$, or gifts to your organization or for its use are deductible forfederal estata andgift tax purposes if they meet the applicable provisions of sections 2055, ?106, and 2522of the code.