Skip to main content Smithsonian Institution

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

Catalog Data

Author:
Littleton, John W  Search this
Subject:
Littleton, John W  Search this
Powers, Peter G  Search this
Tedesco, J. A  Search this
United States Internal Revenue Service  Search this
Office of the General Counsel  Search this
Physical description:
Number of pages: 3; Page Numbers: 1-3
Place:
United States
Date:
06/29/1966
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.
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)
Contact information:
Institutional History Division, Smithsonian Institution Archives, 600 Maryland Avenue, S.W., Washington, D.C. 20024-2520, SIHistory@si.edu
Topic:
Gifts  Search this
Federal Government, Relations with SI  Search this
Income tax  Search this
Income tax deductions for charitable contributions  Search this
Internal revenue--United States  Search this
Internal revenue law  Search this
Memorandums  Search this
Data Source:
Smithsonian Archives - History Div
EDAN-URL:
edanmdm:siris_sic_4119