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a:F Internal Revenue Service Director, Exempt organizations Date: Octobar 18, 2001 KITTTTAS COUNTY HISTORICA! SOCIE?Y INCG.f,REW PO BOX 460 ELIENSBURG WA 98926_A460 Department of ttre TreasuryF.o. Box 2508 Cincinnati, Ohio 45201 Ferson to Contact-ID# : 31-07326 Agent William C ,farvi Contact felephone Numbers: 877-829-5500 phone 513*263-3?56 rAX Federal fdentification Nuriber: 91 -6037783 Dear Sir or Madam: This is in reference to your letter of May 11, z00Lr reguesting aruling regarding your qualification for status as an exempi operatingfoundation as defined in section 4940td)(2) of the Internal Revenue code. Our records indicate you were recognized. as exempt from federalinc<rme tax under section 50L (c) t3) of the Code effective september of L9'14rt was determined the organization was not a private foundation within themeaning of section 509 (a) of the code because it is an organieationdescribed in section 170 (b) ( 1) (A) (vi) . and 509 (aj . yeu have also beendetermj-ned to be a private operating foundation wiihil ;he meaning ofsectj-on 4942 (j) (3) of the Code as of January L, l_996. The information submitted indicates your governing body is broadl-yrepresentatj-ve of the general public as evi-denced by the large number ofarea residents of various occupations making up the Board_ No BoardMembers are disqualified persons. section 4940 {a) of the code provides for the imposition on eachexempt private foundation of an excise tax equal t,o 2 percent of the netinvestment income of such foundation for the ta:rabre year. Section 4940 td) (1) of the code provides no tax shall be imposed undersection 4940 on any private foundation which is an exempt operaLingfoundation for the t.axable year. Section 4940 {c1} 'sf the Code was enacted pursuant to ttre Tax ReformAct of L984, 1984-3 C.B; (Vol. 1)l (the ',Act,, ) . Section 4940(d) (2) of the Code provides the term "exempt operatingfoundation" means with respect to any t.axable year, any private foundatj-onif* such foundati.on is an operating foundation (as defined insecti<rn 4942lJ) t3);such foundation has been publicly supported for at least 10'Laxable years; a b