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This file contains:
Note re: "rec'd in envelope from V. Earl Roberts…re: financing for the files case". 1 page. [Memo], n.d.
To V. John Krehbiel from H.R. Haldeman re: San Diego Research Library files. 1 page. [Letter], 6/16/1962
To San Diego Research Library from John J. Campbell of the Franchise Tax Board Re: Exemption from Franchise Tax. 1 page. [Letter], 4/17/1952
To San Diego Research Library from P. Harvey Needham of the U.S. Treasury Department re: income tax. 2 pages. [Letter], 10/31/1955
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localId
26127928
label
WHSF: Returned, 60-21
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doc
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document
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1
Source metadata
id
26127928
sourceUrl
contentType
document
title
WHSF: Returned, 60-21
description
This file contains:
Note re: "rec'd in envelope from V. Earl Roberts…re: financing for the files case". 1 page. [Memo], n.d.
To V. John Krehbiel from H.R. Haldeman re: San Diego Research Library files. 1 page. [Letter], 6/16/1962
To San Diego Research Library from John J. Campbell of the Franchise Tax Board Re: Exemption from Franchise Tax. 1 page. [Letter], 4/17/1952
To San Diego Research Library from P. Harvey Needham of the U.S. Treasury Department re: income tax. 2 pages. [Letter], 10/31/1955
citationUrl
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Richard M. Nixon's Returned Materials Collection
Returned White House Special Files
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26127928
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1
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d34003f6c8ca8710
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Richard Nixon Presidential Library
White House Special Files Collection
Folder List
Box Number Folder Number Document Date Document Type
Document Description
60
21
n.d.
Memo
Note re: "rec'd in envelope from V. Earl
Roberts re: financing for the files case". 1
page.
60
21
06/16/1962
Letter
To V. John Krehbiel from H.R. Haldeman re:
San Diego Research Library files. 1 page.
60
21
04/17/1952
Letter
To San Diego Research Library from John J.
Campbell of the Franchise Tax Board Re:
Exemption from Franchise Tax. 1 page.
60
21
10/31/1955
Letter
To San Diego Research Library from P.
Harvey Needham of the U.S. Treasury
Department re: income tax. 2 pages.
Tuesday, August 28, 2007
Page 1 of 1
red
dl in envelope from
V. Earl Roberts
4230 Arguello
San Diego 3, Calif.
(carbon copies) - sent to Krehbiel 6/21
"re: financing for the
files case"
June 16, 1962
Dear John:
This will follow-up our earlier conversation re-
garding the San Diego Research Library files and
their pending suit for recovery of same.
It is my understanding that you have contacted several
interested parties who would be willing to underwrite
the financial obligations involved in continuing this
suit. I think that these parties or their repre-
sentatives should be put directly in touch with
Earl Roberts in San Diego. You can reach him at
Belmont 4-1494.
date X
Earl feels that contributions made directly to the
Rechbiel X
San Diego Research Library, Inc. would qualify as tax
deductible. I have told him that financial support
would be forthcoming from Los Angeles.
Best regards.
Sincerely,
H. R. Haldeman
File: San Diego Research Library (folder)
Mr. V. John Krehbiel
914 South Olive
Los Angeles, California
Personal
STATE OF CALIFORNIA
Office of
FRANCHES TAX BOARD
Sacramento 14.
April 17, 1952
San Diego Research Library
c/o George W. Fisher
618 San Diago Trust & Savings Bldg.
San Diego 1, California
Gentlament
Re: Exemption From Franchise Tax
It is the opinion of this office, based upon the evidence presented, that
you are exempt from State franchise tax under the provisions of Section 23701d
of the Revenue and Taxation Code, as it is shown that you are organized and
operated exclusively as an educational organization.
Accordingly, you will not be required to file franchise tax returns unless
you change the character of your organization, the purposes for which you were
organized, or your method of operation. Any such changes should be reported
immediately to this effice in order that their effect upon your exempt status
may be determined.
You will be required, however, to file annually, beginning with your current
accounting period, an information return CO Form 190 by the 15th day of the
fifth month following the close of your fiscal year with this office as long
as this exemption remains in effect. However, if you have income that is taxable
under the provisions of Section 23771 of the Revenue and Taxation Code, a return
on Form 109 must be filed by the 15th day of the third month following the
close of your fiscal year. These forms may be obtained from this office or
any of its branches.
Contributions made to you are deductible by the donors in arriving at their
taxable net income in the manner and to the extent provided by Sections 17315,
17316, 17317, and 24121k of the Revenue and Taxation Code.
If the organisation is not yet incorporated or has not yet qualified to do
business in California, this approval will expire within thirty days unless
incorporation or qualification is completed within such period.
Very truly yours,
MAH:seb
FRANCHISE TAX BOARD
00 - Secretary of State
John J. Campbell
ee - P. Russell
Executive Officer
By Milton A. Huot
Milton A. Huot
Associate Tax Counsel
U. S. TREASURY DEPARTMENT
Washington 25
Oct 31 1955
Office of
Commissioner of Internal Revenue
Address raply to
missioner of Internal Revenue
and refer to
T:R:PEO:S
WEP
San Diego Research Library
633 Kettner Boulevard
San Diego, California
Gentlemen:
This is in reply to your letter of September 3, 1955, submitting ad-
ditional information for use in determining your status for Federal income
tax purposes.
Information submitted shows that you were incorporated on May 8,
1952, under the laws of the State of California for the purposes, stated
briefly, of collecting, evaluating, and disseminating factual information
concerning individuals and organizations that are subversive to the principles
of the Constitution of the United States. Your by laws provide that no
m ember shall be liable for or required to pay any membership fee or any
dues or any assessment.
It is stated in the exemption application that you are engaged in sollect-
ing, evaulating, and maintaining factual information concerning organizations
and invidiuals that are subversive and disseminating such information,
upon request, to communities, state and federal authorities, individuals
and corporations without any charge for such services. In your letter of
September 8, 1955, it is stated that you de net determine that individuals or
organizations are subversive, but collect factual information from all possible
sources, leaving the evaluation to these to whom the information is made
available.
Your income is derived from contributions by individuals and business
firms. Your disbursements are for salary, newspaper subscriptions, and
miscellaneous expenses.
Section 501 (e) of the Code of 1954 describes certain organizations
exempt from income tex under section 501 (a) and reads, in part, as
follows:
"(3) Corporations, and any community chest, fund, or
foundation, organized and operated exclusively for religious,
charitable, scientific, testing for public safety, literary,
or educational purposes, or for the prevention of cruelty to
children or animals, no part of the net earnings of which
inures to the benefit of any private shareholder or individual,
2 - San Diego Research Library
no embatantial part of the activities α which 10 carrying on
propaganda, or otherwise attempting, to influence legislation,
and which does not participate in, or intervene in (including
the publishing or distributing of statements), any political "
campaign on behalf of any candidate for public office.
After careful consideration of all the information submitted, it is
our opinion that you are not organized and operated exclusively for
educational purposes or for any of the other purposes specified in
section 501 (c) (3) of the Code of 1984. It is held therefore, that you
are not entitled to exemption as an organization described in that section
of the law.
However, it is shown that you are a civic league or organization
not organized for profit but operated exclusively for the promotion of
social welfare, or for purposes beneficial to the community as B. whole.
Accordingly, it is concluded that you are exempt from Federal income
tax as an organization described in section 501 (c) (4) of the Code of
1954.
You are not required to file income tax returns unless you change
the character of your organization, the purposes for which you were
organized, or your method of operation, Any such changes should be
reported immediately to the District Director of Internal Revenue for
your district in order that their effect upon your except status may
be determined.
You are required, however, to file an information return, Form 990,
annually, with the District Director of Internal Revenue for your
distri ct so long as this exemption remains in effect. This form may
be obtained from your District Director and is required to be filed on
or before the fifteenth day of the fifth month following the close of
your annual accounting period.
The District Director of Internal Revenue at Los Angeles, California,
is being advised of this action.
Very truly yours,
P. Harvey Needham
Chief, Pensions and
Exempt Organizations Branch