COMBINED CHARITIES DRIVE

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP59-00882R000300030003-0
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 2
• Document Creation Date: December 9, 2016
• Document Release Date: January 22, 2001
• Sequence Number: 3
• Publication Date: August 31, 1956
• Content Type: MFR

Approved For Release 2001/08/27 : CIA-RDP59-00882R000300030003-0
CIA VERNAL, USE ONLY
*OGC Has Reviewed*
it t\tnust 1956
1. The Agency, through a committee from the Office of
Personnel, is undertaking a comhinned charities drive which will
solicit funds under the one-package approach. In its presenta-
tion to employees, about 140 charities are listed as potential
recipients who will share in the donations derived from these
individual gifts. Unless a gift is earmarked for a specific charity
it will be devoted to whatever allocation the committee may decide
is most beneficial.
2. A question has been raised regarding the deduction of such
contributions for purposes of individual income taxes. After
talking to Messrs. Swartz and !lunls.p of the Internal Revenue
Service, it seems that there might be some question of proof where
an individual listed as the recipient the combined charities drive
which is not itself an exempt organization. In our opinion,
provided that all of the charities listed in the appeal are themselves
tax-exempt, we believe that the taxpayer can satisfy the doubts of
a Revenue Agent by providing him with the list and possibly also
a certification from the committee that all funds had been properly
expended for the purpose for which they were solicited. However,
we have advised the Office of Personnel that in order to be assured
of a deduction it would be desirably for donors of substantial
contributions to earmark their gift for a specific charity which is
known to be exempt. The IRS will permit the deduction where the
gift ultimately goes to an exempt organization even though it is
collected by an organization which is not of itself exempt. This
is simply under the agency theory.
Approved For Release 200101A/ T Mff @NRV2R000300030003-0
 Approved For Release 2001/08/27 : CIA-RDP59-00882R000300030003-0
which it is now too late to act for the present driv
3. of the Office of Personnel who is in charge of the
drive has asked our advice regarding the desirability of establishing
a tax exemption for the combined charities as an entity itself. This
is something which should be examined in the near future but on
sting Deputy General Counsel
GGC. / CWP:mks
Distribution:
/l - Subject
I - Signer
1 - Chrono.
Approved For Release 2001,
C!A 1NT
RJ1E ONLY