Name/Title
Letter Mar 30,1953 to Robert McLeod Jackson from E Myron Bull, treasurerEntry/Object ID
001694Tags
Robert McLeod Jackson, E Myron BullScope and Content
March 30, 1953
Mr. Robert McLeod Jackson,
Messrs. Hunt, Hill & Betts
120 Broadway
New York, New York
Dear Bob:
I am very much disappointed in the ruling on the status of the Association. It would certainly seem that an organization which preserves an historical monument on a non-profit basis should be tax exempt. Although Section 101 (6) does not use the word "historical" and it does not specifically cover a museum, I would have supposed that it would have been construed to cover such institutions and it may be that a little more research would develop some precedents to that effect.
I was not aware that the Treasury Department had been furnished or had acquired so much information about the activities of the Association, including such details as the time of day at which luncheon is served, the bringing of baskets, the blue ribbon, and the activities of the family historian. By putting the stress on this type of activity which is, of course, private, the emphasis is drawn from the basic fact that our funds go to maintain an historical monument which is of general public benefit and interest.
I believe that sometime we might be able to change this ruling through an amendment to our charter which would limit the purpose to the preservation and maintenance of the Old Stone House and the collection and preservation of documents, relics, etc. This would not change the present activities in any way but would emphasize the primary purpose, whereas the Treasury Department is stressing what is probably an incidental purpose.
In any event, for the time being I take it that the efforts to get our contributions deductible for income tax purposes have failed.
Mr. R. McL Jackson March 30, 1953
However, I do not think that the action of the Commissioner means that the Association should be taxed. Not being exempt under Section 101 (6), it should be exempt under Section 101 (9) as a social organization or club. As such, I believe it would have to file a return for imformation purposes but will not be required to pay any tax.
Sincerely,
E. Myron Bull
