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