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OI? <br />1.FF.r <br />Internal Revenue Service <br />Director, Exempt Organizations <br />Date: October 19. A0O1 <br />KITTTTAS COUN?Y HISTORICAJ, SOCIETY INCG.fR&Iv <br />PO BOX 460 <br />ELLENSEURG WA 98926-0460 <br />Departunent of the TreasuryP.o. Box 25O8Cincinnati, ohio 4S201 <br />Ferson to Contact-ID#: 91"-Oi326 <br />Agent Wj.l.liam C .Tarvi <br />Contact Telephone Ntunbersi <br />877-829-5500 phone <br />513-263-3756 rAX <br />I'ederal Identification Number: <br />91-6037783 <br />Dear Sir or Madam: <br />This is i-n r:eference to your retter of May 11, 200L, requesting aruling regarding your quariticition for status l" u., exempt operatingfoundation as defined j'n seclion 4940(d)(2) of the rnternal- Revenue code. <br />our records indicate you were recognized..as exempt from federar"income tax under section 501(c)(3) of the code effective september of 1974rt was delermined the organization was not a private foundation within themeaning of section 509 (a) of the code because it is an organizationclescribed in section 170(b) (1) (A) (vi) and 509(a). you have arso beendetermined to be a prj-vate operating ioundation withil the meaning ofsection 4942(j) (3) of the Code as of January 1, 1996. <br />The j,nformation submitted indicates your governing body is broadlyrepresentatj-ve of l-he general public a" *vid*rr"La uy tnl :.arge nurnber ofarea residents of various occupations rnaking up t-he Board. No BoardMember:s are disqual_ified pur"ons <br />section 4940 (a) of the code provides for the imposition on eachexempt private foundation of an excise tax eguar to 2 percent of the netinvestment income of such foundation for the taxabLe'yl-r. <br />section 4940(d)(1) of the code provides no tax shall be imposed undersection 4940 on any private foundation which is an exernpt operaLingfoundation for tbe t.axable year, <br />Section 4940 {d) u'f the code was enacted pursuant to the Tax ReformAct of 1984, 1984-3 C.B. (Vo1 . 1)l_ (the ,rAct/. ) , <br />section 4940(d) (2) of the code provides the term *exempt operatingfoundati-on" means with respest to any taxable year. any private foundationif* <br />a. such foundation is an operating foundation (as defined insection a94z (j ) (3) ;b' sueh foundation has been pr:blicly supported for at reast r-0' taxable years;