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a\z <br />lntennal Revenue Service <br />Date: Aprit 12,2003 <br />Laughing Horse Arts Foundation <br />P.A. Box214 <br />Ellensburg, WA 9B926-0214 <br />Dear Sir: <br />Oepartrnent of the Treasury <br />F. O. 8ox 25O8 <br />Clncinnati, Ol-! 4$?0"i <br />Penson to Gontact: <br />Ronnie Clemons <br />Custorner Service Representative <br />Toli Fnee ?elephone NEember: <br />8:00 a-rn. to 6:30 p.m. €ST <br />877-829-5500 <br />Fax Nurnber: <br />513-263-3756 <br />Federal ldentification Nurrnber: <br />91-1211173 <br />This is in response to your certificate of Amendment, filed July 6, 1ggg, in the state of washington,changing the organizatioR's name kom Ellensb;rg sil;;irneamr Foundation, to the above as llsted. <br />our lec0rds indicate that a determinatiqlJgtgljss-ued in July 1984, granred your organiaation €xomptionfrom federal income tax under section'SO1(cX3) of rnl inrliriar Reveiue cocie.-rnat letter is still in effe* <br />Eased ein information eubsequent{y submitled, we classified your organization as one thai is not a privatefoundation within the leaning or siction 50gG) of the ijoa* n*r"use it is an organization described insections sCIg(a){1) and 1 70{bl6lxAXva}. <br />This classification was based on the assumption that your organiaation's operations would continue as stdtedin the application' lf your organization's sources of sulpo*, Jr its charact*, **groo of operations, orpurpos€s have changed, please let us know Eo we can considerthe effect or ftl" "n"ng* on the exemptstatus and foundation staius of your oganization. <br />Your organization is required to fiie Form 9s!, Re!1T ol Qrganization Exempt frcm lneome Tax, onty if itsgrosc receipts each..VeT are normatlly mor* than $2F,OOO. i? a.return is required, it must be filed hy the lsthdav of the fifth montlrr after the eno oi *" orn*t;;;il'" ;ilat accounting period. The taw imposes apenalty of $20 a day' up to a maxintum oi $io,ooo. *n"n " iutum is filed rato, unress there is reasonabrecause for the delay. <br />All exempt organlaations (unless specifically excludod) are liable f$r taxes under the Federal lnsuranceContributions Act (so-sial security t.axesy o1 remunenation of Si00 or mors paiJ to *"h employee during acalendar year' Your organization is noi tiaate ro"ne iax'i,i',plseo under the Fecreral unemployment rax Act(FUIA). <br />organizations that ar€ not private foundations are not-subiecilo the excise taxes under chapter 42 of theCode' However, these erganization" <br />"r* not automaticallv exernpt frorn other federal excise taxes. <br />Donors may deduct conlributions to your organization as provided in section 1?0 of the code. Bequests,legacies' devises' transfers' or gifts io/orr organization or for its use are deductible for federal estate andgift tax purposes if they rneet the applicable pfuvisions oir*"iion* 2055, 2106, and 2522of the code.