Memo on IRS Ruling on Donations to the Smithsonian

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Summary

Smithsonian General Counsel Peter G. Powers summarizes a recent IRS ruling on donations to the Smithsonian that reaffirms its June 29, 1966 ruling that the Smithsonian is a "publicly supported" organization, as defined in section 170(b) (1) (A) (vi) of the Internal Revenue Code, not a "private foundation," as defined in section 509(a) of the Internal Revenue Code. The Tax Reform Act of 1969 provides that donors may deduct their contributions to a publicly supported institution in amounts up to 50% of the donors contribution base for the taxable year.

Subject

  • Littleton, John W
  • Powers, Peter G
  • Tedesco, J. A
  • United States Internal Revenue Service
  • Office of the General Counsel

Category

Smithsonian Legal Documents

Legal document information

  • Title 26, Internal Revenue
  • Memorandum

Notes

See also rulings from J. A. Tedesco, Internal Revenue Service, on 8 December 1970, and from John W. Littleton, Internal Revenue Service, 29 June 1966.

Contained within

Smithsonian Institution Archives, Record Unit 99, Office of the Secretary, Records, 1970, Box 411, Folder General Counsel (Documents)

Contact information

Institutional History Division, Smithsonian Institution Archives, 600 Maryland Avenue, S.W., Washington, D.C. 20024-2520, SIHistory@si.edu

Date

12/11/1970

Topic

  • Internal revenue law
  • Gifts
  • Internal revenue
  • Memorandums
  • Federal Government, Relations with SI
  • Internal revenue--United States

Place

United States

Physical description

Number of pages: 1; Page Numbers: 1

Full Record

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