The Western States Trail Foundation is unique in the sport
of endurance riding, in that it is perhaps the only charitable organization
described in §501(c)(3) of the Internal Revenue Code by virtue of its
dedication toward and accomplishment in the objectives stated below. The WSTF
is organized solely for non-profit purposes and does not contemplate pecuniary
gain or profit to any members of the Board of Governors.
The Western
States Trail Foundation is a California non-profit, tax-exempt, mutual benefit
corporation, with the following specific and primary purposes:
- Operates exclusively for literary, educational, and
historical purposes and to encourage better care and prevention of cruelty
to animals and to receive (either in trust or otherwise) and maintain a fund or
funds, and administer, apply and expend the income therefrom and the principal
thereof, for the purposes herein stated, within the United States of
America.
- Save and preserve to future generations the historic Western
States Trail established by the Gold Rush emigrants to California, and
later a historic trail route of miners from the gold mines of California to and
from the silver lodes of Nevada across the Sierra Nevada Mountains.
- Sponsor annually on this historic trail over the Sierra
Nevada Mountains, The Western States 100 Miles One Day Ride, as an
international riding competition to create and maintain public interest and
historical memory in the type of an event made famous in California and western
history by the Pony Express Riders of more than a century ago.
- Do all things necessary to provide for detailed methodical
veterinary examinations of horses and for the collection and publication of
this scientific data, for beneficial use by the veterinary and medical
professions.
- For educational purposes, encourage and provide for the
collection and publication of historical data and information relating to
the use of this historic route by Paiute and Washoe Indians, the Pioneers, and
Express Riders of Wells Fargo and Adams Express Companies, during the early
history of California and Nevada.
- Encourage public visitation by riders and hikers along
the Western States Trail for knowledge and recognition of sites of once
populous Gold Rush mining camps and trail-side locations of events prominent
and important in the early history of Western America.
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Donors may deduct contributions to the WSTF as provided in
§170 of the Internal Revenue Code. Bequests, legacies, devises, transfers,
or gifts to the WSTF or for use by the WSTF are deductible for Federal estate
and gift tax purposes if they meet the applicable provisions of Code
§2055, §2106, and §2522.
Contribution deductions are
allowable by donors only to the extent that such contributions are gifts, with
no consideration received (Revenue Ruling 67-246, published in Cumulative
Bulletin 1967-2, on page 104). Before making a contribution to the WSTF,
consult your tax advisor or accountant. The WSTF federal tax identification
number is 68-0009186.
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