TAX EXEMPTIONS FOR CHARITABLE ORGANIZATIONS AFFECTING POVERTY PROGRAMS HEARINGS BEFORE THE SUBCOMMITTEE ON EMPLOYMENT, MANPOWER, AND POVERTY. 4.S. Congress. Senate oF THE LABOR AND PUBLIC WELFARE. NINETY-FIRST CONGRESS SECOND SESSION ON EXAMINATION OF INTERNAL REVENUE SERVICE DECISION TO DENY TAX-EXEMPT STATUS TO CHARITABLE ORGANIZATIONS WHICH ENGAGE IN LITIGATION AFFECTING POVERTY PROGRAMS NOVEMBER 16 AND 17, 1970 Printed for the use of the Committee on Labor and Public Welfare 53-336 O U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1971 SUBCOMMITTEE ON EMPLOYMENT, MANPOWER, AND POVERTY GAYLORD NELSON, Wisconsin, Chairman RALPH YARBOROUGH, Texas GEORGE MURPHY, California JACOB K. JAVITS, New York WINSTON L. PROUTY, Vermont PETER H. DOMINICK, Colorado ADLAI E. STEVENSON III, Illinois WILLIAM R. BECHTEL, Professional Staff Member (II) Thrower, Randolph W., Commissioner of Internal Revenue Service; ac- companied by K. Martin Worthy, Chief Counsel, and William H. Conett, Special Assistant for Exempt Organizations, Internal Revenue Service__ Caplin, Mortimer M., former Commissioner of Internal Revenue Service, Page Halpern, Charles R., and Mitchell Rogovin, Center for Law and Social Policy, Washington, D.C., and David Sive, of Winer, Neuberger & Sive, Kelley, Rev. Dean M., director for Civil and Religious Liberty, National Council of Churches of Christ in the United States of America__ Hirsch, Rabbi Richard G., director of the Religious Action Center of the Union of American Hebrew Congregations in Washington, D.C----- Brower, David R., president, Friends of the Earth, accompanied by George Speiser, Lawrence, Washington, D.C., American Civil Liberties Union--- Wallick, Franklin, United Automobile, Aerospace & Agricultural Imple- Beirne, Joseph A., president, Communications Workers of America__. Brower, David R., president, Friends of the Earth, accompanied by George Field, Tom, executive director, Taxation With Representation, a Public Interest Tax Lobby--. 328 Page Halpern, Charles R., and Mitchell Rogovin, Center for Law and Social 135 Prepared statement of Charles R. Halpern_. 204 244 Hirsch, Rabbi Richard G., director of the Religious Action Center of the Izaak Walton League of America, Washington, D.C_ 265 268 392 357 Kelley, Rev. Dean M., director for Civil and Religious Liberty, National 259 261 McGovern, Hon. George, a U.S. Senator from the State of South Dakota, prepared statement___ 372 Nadel, Michael, assistant executive director and editor of the Wilderness Society__. 325 National Audubon Society, by Elvis J. Star, president, prepared statement_ Speiser, Lawrence, Washington, D.C., American Civil Liberties Union____ Thrower, Randolph W., Commissioner of Internal Revenue Service; accom- Ward, Dr. A. Dudley, representing the Board of Christian Social Concerns ADDITIONAL INFORMATION Articles, publications, etc. : Internal Revenue Service news release of October 9, 1970, on temporary suspension of rulings on claims for tax-exempt status by public interest law firms__. 5 "Laws, Lawyers and the System," by Colman McCarthy, from the Washington Post, October 14, 1970__. 242 "Natural Resources Defense Council Ruled Tax Exempt". 280 137 "Recovery of Fees by Tax-Exempt Public Interest Law Firms," memo- Staff memo on Internal Revenue Service tax exemption dispute--- "The Washington Legal Antiestablishment," from the Washingtonian, Communications to: Internal Revenue Service, Commissioner, Washington, D,C., from Nelson, Hon. Gaylord, a U.S. Senator from the State of Wisconsin, Dhein, Grace, secretary to Commissioner Randolph W. Thrower, Ervin, Hon. Sam J.. a U.S. Senator from the State of North Caro- 42 46 Communications to Continued Nelson, Hon. Gaylord, a U.S. Senator, from :-Continued Page Johnson, Stuart H., Jr., attorney-at-law, Washington, D.C., 359 Rogovin, Mitchell, Center for Law and Social Policy, Washington, 366 Segal, Bernard G., William T. Gossett, Whitney North Seymour, Thrower, Hon. Randolph W., Commissioner, Internal Revenue Thrower, Hon. Randolph W., Commissioner, Internal Revenue Service, Ervin, Sam J., Jr., chairman, Subcommittee on Constitutional 47 McGovern, Hon. George, a U.S. Senator from the State of South 378 Nelson, Hon. Gaylord, chairman, Senate Subcommittee on Em- 37 October 29, 1970- Oberdorfer, Louis F.; Wilmer, Cutler & Pickering, Washington, Senators Walter F. Mondale, Ralph W. Yarborough, Claiborne Miscellaneous: 62 36 322 Articles, letters, editorials and other pertinent material submitted for the record by those who could not attend the hearings---Congressional releases and speeches____ 363-443 445-457 Conservation and environment groups: Communications, articles, and statements 461-475 Law schools: Articles. communications. and statements____ 477-538 |