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lntemal F{evenue Service Date; April 12, 2003 Laughing Horse Arts Faundation P.O. Box 214 Fllensbu rg, \{\{ A 9a926 -021 4 Dear Sir: Department of the Treasury F. O" Box 2508 Cincinylati, 0!'l 4SgS'? Person tn Contaet: Ronnie Clemons Customer Service Representative Toll Free Telephone Nurnber: 8:08 a,rn to 6:30 prn" EST 877-829-5500 Fax Nurnber: 513263-3756 Federal ldentification Nurnber: e1-1211173 T.his is. in response !o youf Certificate Of Amendment, filed July 6, 1ggg, in the State of Washington,changing the organization's name frorn Ellensburg $ummerttiea'ter rounouiion to the above as listed. Our records indicate that a determination letter issued in July 1984, granted your organizatisn exemptionfrom federal income tax under section 501(c)(3) of the lntemal Reveirue cocie. That letter is stili in effect Based on information subsequently submitted, we classtfted your organization as one that is not a privatefoundation within the meaning of section 5o9(a) of the Coce becausl I ie an organization described insections 509(a){1} and 17o(b}{lXAXvi}. -.- -" --s This classirication was based on the assumption that your organization's operations would csntinue as stdtedin &e application. lf your organieation's sources of srippo*, or its character; rnsthsd of operarions, orpurposes have changed" please let us know so we can cansiderthe effect of the change on the exernptstatus and foundation status of your organization- Your organization is required to file Form ggo, Retunl of organization E*emptfrorn lncome Tax, only if itsgross receipts eadr -veqr are normally more than $2s,000- ii a rettrm is required, it must be filed by ihe 15thday of the ftftti monfr after tfre end oi tha_o_rganization s annuat accounting period. The taw irnposes apenalq of $2O a day, up to a rnaximum af $10,000, when a ietum is filed tate, unless there is reasonablecause for the delay. All exempt organizations iunless specifically exclueled) are liabte tor taxes under the Federal lnsuranceContributions Act {social sgcurf$ tixes} on rernuneralion of g10O or more paid to each ernployee during acalendar year- Your organization is noi liable for the tax imposed under the Fedenal unemployrnent Tax Act(FUTA). '--r. organizaiions that are not private foundations are not subiect to the excise taxes under chapter 42 of theeode' Ftowever, these organizations are not automatically exempt from etherfederal excise taxes. Donsrs may deduct conkibr-ltions to your organiration as provided in section 170 sf the code. Bequests,legacies' devise$, transfers, or gifts to your organizafion or for its use are deductible forfederal estate andgift tax purposes if they meet the applicable pfuvisions of sections 2055, 2106, and 2522 of the code,