FEDERAL INCOME TAX LIABILITIES OF CERTAIN UNITED STATES GRANTEES AND EMPLOYEES OF FOUNDATIONS AND COMMISSIONS, UNDER THE FULBRIGHT ACT (P.L. 584-79TH CONGRESS)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP81-00755R000100190003-1
• Release Decision: RIFPUB
• Original Classification: U
• Document Page Count: 3
• Document Creation Date: November 16, 2016
• Document Release Date: February 1, 2000
• Sequence Number: 3
• Publication Date: August 10, 1950
• Content Type: LETTER

Approved ForRelease 2000/05/24: CIA-RDP8I 0.Q755R000100190003-1
DEPARTMENT OF STATE
WASHINGTON
UNCLASSIFIED
August 10, 1950
FEDERAL INCOME TAX LIABILITIES OF CERTAIN
UNITED STATES GRANTEES AND EMPLOYEES OF
FOUNDATIONS AND COMMISSIONS, UNDER THE
FULBRIGHT ACT (P. L. 584 - 79th CONGRESS)
Certain American Diplomatic, Officers.
The Secretary of State refers the officers in charge to the pro-
gram of educational exchanges under Public Law 584, 79th Congress,
the "Fulbright Act", and in particular to the United States Income
Tax obligations of United States citizens awarded grant3 in the visit-
ing lecturer: and teacher categories; also employees of Foundations.
and Commissions who are United States citizens. This matter has
been the subject- of extensive study, conferences, and correspond-
ence by officers in the D';epartrnert ant the Treasury Department.
Copies of letters exchanged between the two Departments are
enclosed for the guidance of all concerned.
It is essential that all United States gra.nteks and employees
connected with the Fulbright Program should act on the assumption
that no change in. the present tax situation should be expected during
the remainder of this year and the current session of the Congress.
All affected grantee's and employees, who are citizens of the
United States, are to be guided by their own interpretations of the
Treasury Depar.trnent's letters, with the aid of such private counsel
as each may see fit to employ. The filing of their individual
returns remains a personal responsibility.
Copies of the Department's letters to the Treasury Depart-
ment are for the information of the Embassies and Foundations
only and are not to be reproduced for distribution to grantees.
State [Apptovc #asR B00D1S12xtW.iRDR8fiHe0755R000100190003-1
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Please request each Foundation and Commission to take the
following action:
1. Reproduce the Treasury Department letters of February 20
and June 27, including the enclosure to the second letter, and
deliver copies of them to every United States visiting lecturer and
teacher (a) under the 1949 program whether still on grant or
returned to the United States; and (b) under the 1950 program.
Similar information should be furnished each United States
employee of the Educational Foundations and Commissions.
2, Furnish to each taxable United States grantee,(professor-
lecturer or teacher) and employee who has been or is now under its
jurisdiction a statement for use in connection with filing his United
States Income Tax returns showing income, i.. e. , maintenance
allowances; s'ipen_d, or, in the case of employees, salaries from
Fuibright funds paid to them in each calendar year during.all or
part of which these persons received such income. These state-
ments should be issued by the appropriate officer of the Foundation
or Commission staff who has knowledge of the facts.
1.
Letter,
State to Treasury, December 5, 1949.
2.
Letter,
Treasury to. State, February 20, 1950.
:3.
Letter,
State to 'reasury, April 20, 1950?
4.
Letter,
Treasury to State, June 27, 1950, and enclosure.
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This instruction is being sent to the following Foreign Service posts:
Ankar a
Athens
Brussels
Cairo
Canberra
The Hague
London
Manila
New Delhi
C)slo
Paris
Rangoon
Rome
Tehran
W ellington
Approved For Release 2000/05/24: CIA-RDP81-00755R000100190003-1