IRS Ruling on Smithsonian as a "Publicly Supported" Institution, 1966

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Summary

John W. Littleton, Director, Income Tax Division, Internal Revenue Service, on 29 June 1966, issues a ruling that the Smithsonian is a "publicly supported" organization, as defined in section 170(b) (1) (A) of the Internal Revenue Code.

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 memo from Smithsonian General Counsel Peter G. Powers on 11 December 1970, and the later ruling from J. A. Tedesco, Internal Revenue Service,8 December 1970, which reaffirms Littleton's ruling.

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

06/29/1966

Topic

  • Income tax
  • Internal revenue law
  • Gifts
  • Income tax deductions for charitable contributions
  • Internal revenue
  • Memorandums
  • Federal Government, Relations with SI
  • Internal revenue--United States

Place

United States

Physical description

Number of pages: 3; Page Numbers: 1-3

Full Record

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