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0tZ <br />lnternal R*venue $Ervice <br />Date: Aprit 12, 2003 <br />l-aughing l-.iorse Arts Foundation <br />P.O. Box 214 <br />Ellensburg, WA 9A920-0214 <br />Dear Sir: <br />Departrnent of ttre Tneasury <br />F. O. Fox ?508 <br />Odncimnat!, CIF-i 4t:;'i{}'i <br />Fenson to Contact: <br />Ronnie Clemons <br />Custorner Service Representative <br />ToEl Fnee Telephone hlurnber: <br />8:00 arn. to 6:30 p.m. EST <br />877-82s-5500 <br />Fax l$urnber: <br />513-263-3756 <br />F*deral ldentification Nu$rbeq : <br />91-1211a73 <br />Tfti's is in respan** ta y{}ur f;et'tifisate of Amendn:ent, filetl July s, 1ggg, in the state of washington,changing tire crga*ixatie'lr's n:*ne from etun*truiiii,j*o=u,r-rn*aler Foundation, to the above as listed. <br />Our reccnls indicate that a deterninatiql !$q.issued in July 1S84., grar.rted your organtzatir:n sy.€m$]tionfionr f*der'tl incr:m* tax uncler sei:tion 501(eltnl or $ie i"t.rii-r Revenue sode. That leiter is slill in etTecr <br />tSaseei on irlforrila?ion *ubsr:qr-lantly sr"rtrr.ritierl, we c{assifieci y*ur organization as o*e th;!i i$ not a priva.tefuunda{ion within th* meaning *f slctian t{tt{-G;;doi* ****use ir. iu ari organization described inser.ticn.e SilrJ{a}{-t ) arrr 1 zo{rrji r }{A )(vi). <br />This classificatian was based on ihe assumptitn that yaur *ryanixatior],$ opeffirio t1t; u.*rtalelcontinue as s{etedin the application' lf your organizatiarr's scurces of ouppoft, ir its chaffi$iel, <br />"ri*g",oa i,r.{rfi*raticns, oig''1fl:Xi'flnli;il.-1;[i:?]X,.T,.H;y#tf" il;;;id.r the effecr or tn* <br />"r,"ns*'on *," ***pt <br />Your arganization is required ta file Fcrm sgo, Retum of organization [*<empt {ran] rr!{::(,r1r* Tax, on[]. if it$gr*ss r-eceipts each.yea-{ are narm;tlly more than $25,000. if a.rehrrn is requireri, it must he fil*cl by the lithday *f tlre fifih rnorrfh afler the e** oi ttr* org"niu;il;";#"r accoun{ing per;*er. i,hr: fav* irnp*scs erpenalty of $20 a day' up to a maxinrum "i6io'tioo,.ilhl,i;',!t,rn is tile.J ra,re, u*resu there is rees*nai;recause for the delay. <br />AU exernpt nrgani;xrfiorts {unles* specifically exclLrSerl) are liable f*r taxes under the Fsderat lrrsuranceecnilibutjorrs A*t {sacial "lecurity taxesl on r*rnunerafiarr *f g?0O sr ffior€ paiJ ic,"eaclr employee dilring acalendar year' Ynur *rganiz'atian;s no{ ria*re roit},*'i*'i*pl**d undar thr: f:r;rreral unar*ployrrrent rax Act{FU?A}. <br />organi;:;lti*ris that ar* n$t pdveie f*undation* are not subje*t to the excise,. taxes und*r chapter 4? of thecsde' f-lowever' these organizatieii'ts are not automatically exerrrpt frorn ather fecierai *xcise taxes. <br />Donors nnay deduct c'ontributions to your organization as provided in section 170 CIf 1r* cosie. f;lequests.legacies' dlervlgss' tlansfers, ar girts i" /our,]rganiearion or for its use a,e oe*uciiilre f*r federar estate aRdgift tax pllrp*se$ if they rneet trhL applicable pfovisians oir*"iiunu 2os5, 2106, and 252 otthe code.