INTERNAL REVENUE SERVICE P O. BOX 2.508 CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
LAUREL HIGHLANDS HISTORICAL
VILLAGE, INC., N. P. 172 ALBAUGHGH PARK RD JOHNSTOWN, PA 15909
Employer Identification Number:
86.-1079004
DLN:
17053316008033
Contact Person:
THOMAS M KALLMAN
Contact Telephone Number:
(877) 829-5500
Accounting Period Ending:
December 31
Foundation Status Classification:
509 {a} (1)
Advance Period Begins:
September l8, 2003
Advance Ruling Period ends:
December 31, 2007
Addendum Applies:
NO
Date: JAN 2 7 2004
Dear Applicant:
Eased on information you supplied, and Assuming your Operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501 (a) of the Internal Revenue Code as an organization described in section 501 (c) {3}”
Because you are a newly created organization, _we are not. now making a
Final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reasonably expect to be a publicly supported organization described in sections 509 (a) (11 and 110 (b) (1) (A) (vi) .
Accordingly, during an, advance ruling period you will be treated as a publicly supported organization, and not aaa private foundation. This advance ruling period begins and ends on the dates shown above.
Within 90 cays after the end of your advance ruling- period, you must. send us the information needed to determine whether you have met the requirements of the applicable support test. During the advance ruling period. If you establish that you have been a publicly supported organization, we will classify you as a section 509′ (a) (2) or 509 (al {2) organization as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, we will classify you as a private foundation for future periods. Also, if we classify you as a private foundation, we will treat you as a private foundation from your beginning date for purposes of section 507(d) and 4940.
Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period.
_________________________________________________________________________________________________
Ernestine Stewart |Legal Assistant II
PA Department of Revenue|
Bureau of Registration & Taxpayer Management
9th Floor Strawberry SquareHarrisburg, Pa 17104
Phone: 717- 705-3904 | Fax: 787-3708
E-mail: [email protected]
COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
December 27 2019
ATT: RON SHAWLEY
Laurel Highland’s Historical Village 172 Allbaugh Park Road, Johnstown, PA 15905
Re: Exemption Number 75623044
Dear RON SHAWLEY:
The Department has approved your organization’s application as an Institution of Purely Public Charity. This 8.aprovaJ is. effective from January 16 2019 the & date the department received a completed application. The sales. and use tax exemption is limited to the purchase made on behalf of the institution’s charitable purpose.
The exemption given to your institution & limited and does not apply to:
(a.) The purchase of materials, supplies or equipment used in the construction. reconstruction, renovation , remodeling or repair of a real estate structures and equipment used in the maintenance of a real estate structure, except materials, supplies and equipment that
Qualify as “building machinery and equipment”‘ pursuant to Act 45 of 1 U98:
(b) the purchase by a member. officer or leader of the institution;
(c) Charge!;; subject to the hotel or moll occupancy tax.;
(d) Purchases by the insUtutioo acting as a collection agene for its membership;
{e} Purchase for property real or persona’s, that is not used ill furtherance- of ‘the charitable
purpose.
To quality for exemption. the purchase must be made in the name of the institution and with money from its fund!;. Ai the time of making tax-free purchases, the institution must issue an exemption certificate to the seller in lieu of the payment of lax. A Blanket Exemption Certificate. which is enclosed, ol1oe iS$uad to the supplier may be used jor all futu!,f} ax_mpt pur(‘;hases. Toe certificate must contain the Exemption Number appearing above. You may reproduce additional copias as the bureau does. not supply exemption corUficate forms in buik. If you ha.ve any questions, please cootaot the b_rea!,J.
If the institution makes taxable sales.. although for fund raising purposes. it must register with the bur&c_u for Iha ooUection of tax.
If at -any time, the Internal Revenue Service revokes the exempt state of the institution or the institution is. Unsuccessful in an exemption challenge by local government Or’ before an aberration panel, the bureau mud” be contacted within ton days.
Sincerely Ernestine Stewart |Legal Assistant II
Phone: 717- 705-3904 | Fax: 787-3708
E-mail: [email protected]
Exemption Unit E____
_________________________________________________________________________________________________________
Laurel Highlands Historical Village, Incorporated.
Articles of incorporation
- The name of this corporation shall be Laurel Highlands Historical Village , Incorporated.
- This corporation is a nonprofit public benefit corporation and is not organized for the private gain of any person. It is organized under the Nonprofit Corporation Law for charitable purposes. The purposes for which this corporation is formed include: (a) Research and education in the field of pre-17th century history and culture. (b) To construct and operate a replica historical village of pre-17th century nature to serve as a living history settlement and educational center. (c) Generally, to engage in research; publish material of relevance and interest to the field of pre-17th century history and culture; to present activities and events which re-create the environment of said era, such as, but not limited to, tournaments, jousts, fairs, dances, classes, et cetera; to acquire authentic or reproduced replicas of chattels representative of said era; and to collect and maintain a library.
(d) This corporation shall have and exercise all rights and powers conferred upon nonprofit corporations under the laws of the Commonwealth of Pennsylvania, provided that all activities shall be incidental to and in the furtherance of the purposes set forth in II.a., c., and b. Above. III. In accordance with the provisions of § 41.4 amended under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and the Associations Code, 15 Pa.C.S. § 133 Corporations Code, this corporation elects to be governed by all of the provisions of the Pennsylvania Nonprofit Corporation Law IV. This corporation is organized and operated exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code. Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (1) by a corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1986 (or the corresponding provision of any future United States Internal Revenue Law), or (2) by a corporation, contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code of 1986 (or the corresponding provision of any future United States Internal Revenue Law). No substantial part of the activities of this corporation shall consist of the carrying on of propaganda or otherwise attempting to influence legislation, nor shall this corporation participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.
- The property of this corporation is irrevocably dedicated to charitable purposes and no part of the net income or assets of this corporation shall ever inure to the benefit of any director, officer or member thereof or to the benefit of any private person. Upon the dissolution or winding up of the corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation shall be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for charitable purposes and which has established its tax exempt status under Section 501(c)(3) of the Internal Revenue Code.