Employer Identification Number:

31-1551310

INTERNAL REVENUE SERVICE   DEPARTMENT OF THE TREASURY
P. 0. BOX 2508

CINCINNATI, OH 45201

Date : jul 26 2005

 CUMBERLAND MOUNTAIN ARTS AND CRAFTS

COUNCIL INC

P0 BOX 1482 255 Ampitheatre Road

JENKINS, KY 41537-1482          

Employer Identification number: 31-15551310

DLN: 17053169746085

Contact Person: THOMAS C KOESTER ID# 31116

Contact Telephone Number: (877) 829-5500

Public Charity Status: 170(b) (1) (A) (vi)

 Dear Applicant:

 Our letter dated AUGUST 2001, stated you would be exempt from Federal income tax under section 501(c) (3) of the Internal Revenue Code, and you would be treated as a public charity, rather than as a private foundation, during an advance ruling period.

 Based on the information you submitted, you are classified as a public charity under the Code section listed in the heading of this letter. Since your exempt status was not under consideration, you continue to be classified as an organization exempt from Federal income tax under section 501(c) (3) of the Code.

 Publication 557, Tax-Exempt Status for Your Organization, provides detailed information about your rights and responsibilities as an exempt organizat1~fl. You may request a copy by calling the toll-free number for forms, (800) 829-3676. Information is also available on our Internet Web Site at www. irs.gov

 If you have general questions about exempt organizations~ please call our toil-free number shown in the heading between 8:30 a.m. - 5:30 p.m. Eastern time.

 Please keep this letter in your permanent records.

Sincerely yours

Lois G. Lerner

Director, Exempt Organizations

Rulings and Agreements

Letter 1050 (D0/CG