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O I'L c--ci.-a Xnterna]. Revenue Service Director, Exempt Organizations Date: Oct,ober 1Br 2001 KITTTTAS COUNTY HISTORTCAI, SOCIETY TNCGJR&W PO BOX 460 ELLENSBURG WA 98926_046A Department of the Treasury P.O. Box 25OB Cincinnati, Ohio 45ZOl Ferson to Contact-ID# : 31*0?326 Agent William C .larvi Contact Telephone Nunbersi 877-829-5500 phone 513*263-3756 FAXFederal ldentification Number: 91-6037783 Dear Sir or Madam: This is in reference to your retter of May 11, 2001-, requesting aruling regarding your qualification for status u" u., exenpt operatingfoundation as defined in section 4940(d)(2) of the rnternar Revenue code. our records indicate you were recognized.as exempt from federar.income tax under sectj.on 501(c)(3) of the code effective september of L974.rt was determined the organizalion was not a private foundation withj.n themeanlng of section 509 (a) of the code beeause it is an organizationdescribed in Section 170(b) (1) (A) (vi) and 509(a). you have at-so beendeterr,rined to be a private operatinq foundation witrrin tr:e meani-ng ofsection 4942(j) (3) of the Code as of rlanuary 1, 1996. The i.nformation submitted indicates your governing body is broadlyrepresentative of the general public "u .vid*.r."a uy the 1arge number ofarea residents of various occupations making up the Board., No BoardMember:s are disqual_ified per-ons section 4940 (a) of t.he code provides for the lmposition on eache-xempt private foundat,ion of an excj-se tax eguar to 2 percent of the netinvestment income of such foundation for the taxabre'yL".. Section 4940 (d) (1) of the code provides no tax shal-I be imposed undersection 4940 on any private foundation which is an exempt operabingfoundation for the t.axable year, section 4940 {d) s'f i:he code was enacted pursuant to the Tax ReformAct of 1984, 1984-3 C.B. (Vol. 1)1 (the ,rAcr,. ) . secti-on 4940{d) (2) of the code provides the term *exempt operatingfoundati-on" neans with respect to any taxable year, any private f6undatjon II- a- such foundation is an operating foundatjon (as defined insection 494?(j ) (3);b. such foundation has been publicly supported for aL least 10. taxable yearsi