LT-2022-001 Jazz in the Valley - Laserfiche WebLink

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lntemal Revenue Service Date: Aprit 12,2003 Laughing Horse Arts Foundation P.O. Box 214 Ellensburg, WA 98926-0214 Departrnent of the Treasury P.0. Box 25O8 Cincinnati, OH 45?01 Person to Contact: Ronnie Clemons Customer Service Representative Toll Free Telephone Number: 8:00 a,rn to 6:30 pm. EST 877-82s-5540 Fax Number: 513-263-3756 Federal ldentification Nunaber: 91-1211173 Dear Sir: This is in response to your Certificate Of Amendment, filed Juty 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 organization exemption from 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 organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in sectlons 5o9(a)(1) and 1 7o(b){1 )(A)(vi), This classification was based on the assumption that your organization's operations would continue as stated in the application. lf your organization's sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your oganization. Your organization is reguired to file Form gg0, Retum of Organization Exempttrom lncome Ta:c, only if its gross receipts each year are normally more lhan $25,000. lf a retum is required, it must be filed by the 15th day of the fifttt rnonth after the end of the organization's annual accounting period, The lEw imposes a Penalty of S20 a day, up to a maximum of 910.000, when a r€tum is filed late, unless there is reasonable cause for the delay, All exempt organizatlons (unless specifically excluded) are liable for taxes under the Fecteral lnsurance Conftibutions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year, Your organizalion 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 organizations are not automatically exempt from olher fedenal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legacies, devises, transferg, 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 of tho Code.