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Chron Letters June 1983-December 1983 (5 of 6)
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Ronald Reagan Presidential Library
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This is a PDF of a folder from our textual collections.
Collection: Blackwell, Morton C.: Files
Folder Title: Chron Letters June 1983-December 1983
(5 of 6)
Box: 62
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THE WHITE HOUSE
WASHINGTON
November 7, 1983
Dear Madames Sargent and Thomas,
On behalf of Faith Whittlesey, thank you
for your letter of June 13th and the enclosed
sermon. I am sorry for the late response.
The sermon was very interesting, indeed.
President Reagan shares your desire for a world
at peace. He is ever mindful that the paramount
responsibility of a president is to ensure the
security of the United States.
President Reagan has taken the lead in
working for nuclear arms reductions. I hope you
will support his efforts to bring about a safer
world.
Thank you again for writing.
Cordially,
Morton e. Bladwell
Morton C. Blackwell
Special Assistant to the
President for Public Liaison
Ms. Anne I. Sargent
Ms. Mary E. Thomas
248 Pine Street
Centerville, Mass. 02632
MCB:mmk
ID# # 14542 T
WHITE HOUSE
CORRESPONDENCE TRACKING WORKSHEET
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Date
THE WHITE HO SE
WASHINGTON
November 7, 1983
Dear Father Kriegel,
Faith Ryan Whittlesey has asked me to
respond to your letter of August 11th. I am
sorry for the delay.
Thank you for writing. I appreciate
your efforts to track down the facts in a news
environment filled with conflicting reports.
There is too much at stake in Central America for
any of us to settle for incomplete or inaccurate
information.
I am enclosing a set of White House Digests
on Central America. I hope they prove useful.
Also, I would like to invite you to attend the
Wednesday briefings held by the White House Out-
reach Working Group on Central America. The
November schedule for these briefings is enclosed.
If you are able to attend or if there is another
way in which I can be of assistance, please call
my office at 202-456-2657.
Thank you again for writing.
Cordially,
Moston C. Blochwell
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
Father Henry Kriegel
P.O. Box 4047
720 Sassafras Street
Erie, Pa. 16512
MCB:mmk
enclosures
THE WHITE HOUSE
WASHINGTON
November 7, 1983
Mr. Bernhard F. Eibner
293 Kenrick Street
Newton, Ma. 02158
Dear Mr. Eibner,
Faith Ryan Whittlesey, Assistant to the President for Public
Liaison, asked me to write you with thanks for your letter of September
10 and your offer to help support the Administration's policy in
Central America.
As the project officer for the White House Outreach Group on
Central America, it is my duty to try and present to the public an
accurate picture of events in Central America. Hence I share your
concern over inaccurate, albeit well-intentioned, reporting on the
area. Too often we see it in the news media.
I believe the only alternative we have is to present our arguments,
and the facts we base our arguments on, forcefully before the American
people. And I am confident that when presented with the facts, the
American public will be supportive of the Administration's defense of
democratic institutions in Central America.
I have included all the information generated by the White House
Outreach Group on Central America with hopes the material contained
will be of use in your battles with those who would have us turn our
back on our responsibilities --- and our friends - - - in Central
America.
With thanks for your continuing support, I am,
Cordially,
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
MCB/wc
THE WHITE HOUSE
WASHINGTON
November 7, 1983
Dear Mr. and Mrs. Bubb,
Faith Ryan Whittlesey has asked me to
respond to your letter of October 17th.
Your sincere expression of support for
President Reagan's voluntary school prayer
amendment is greatly appreciated.
The President is deeply committed to
restoring freedom of religious expression
to the nation's public schoolchildren.
Thank you both for your letter.
Cordially,
Morton . Blochwell
Morton C. Blackwell
Special Assistant to the
President for Public Liaison
Mr. and Mrs. Mark Bubb
641 'F' Street
Martinez, Ca. 94553
MCB:mmk
THE WHITE HOUSE
WASHINGTON
November 8, 1983
Mr. John W. Bloomer,
Chairman
ALABAMA-GUATEMALA PARTNERS OF THE AMERICAS
Office Park Circle
Building #4, Suite #306-A
Birmingham, Alabama 35223
Dear Mr. Bloomer:
Mrs. Whittlesey asked me to thank you for your letter of
August 12. I am sorry for the late response.
We are truly faced with a crisis in Central America; one
that is made more difficult to resolve because of the amount
of misinformation coming out about the area.
Having been involved in the press, you understand how
essential to a democracy and to informed decision-making
is an objective media.
Thanks for your backing of the President's policies. Rest
assured that this Administration is committed to supporting
and developing free institutions throughout the nations
of Central America.
Cordially,
Morton C. Blackwell,
Special Assistant to the President
for Public Liaison
MCB:wc-j
THE WHITE HOUSE
WASHINGTON
November 9, 1983
MEMORANDUM TO:
AMBASSADOR OTTO JUAN REICH
Department of State
Suite #6256
Washington, D.C. 20520
FROM:
Morton C. Blackwell
SUBJECT:
Edward A. Lynch
Faith Whittlesey asked me to forward to you the attached
resume and writing samples of Ed Lynch.
I interviewed him today and have found him to be bright,
articulate and sensible. Just the sort we need more of
in our shop and in your shop.
MCB:jet
Enclosures a/s
CC: Faith Whittlesey
THE WHITE HOUSE
WASHINGTON
November 10, 1985
Dear Mr. Luketina:
Thank you so much for sharing Sean's strength
and valor with the members and guests of our
White House Outreach Working Group on Central
America.
Both you and Sean have set a shining ex: ple of
unselfish patriotism. Your words, "Freedem
isn't free," "Tong live America, long line the
Americas!" will remain with me always. You
capsulized so eloquently the substance and
motivating force of this Administration --
Freedom isn't Free, LONG LIVE AMERICA!
Your grociousness in reaching out to others at
this difficult time for you meant so much to
all of us.
Please convey our thanks and best wishes to Sean
and let him know that we will be working to insure
that his sacrifice and the sacrifices of his
fallen comrades will never be forgotten.
We will keep Sean and you in our prayers.
Sincerely,
Faith Ryan Whittlesey
Assistant to the President
for Public Liaison
Mr. Robin Luketina
Suite #137 - Cannon House Office Building
Washington, D.C. 20515
THE WHITE HOUSE
WASHINGTON
November 10, 1983
Dear Mr. Butler,
I am writing in response to your letter
to President Reagan of August 25th. I am sorry
for the late response.
Your proposal that American veterans be
recognized for their service and valor through
the establishment of a veterans' "Hall of Fame"
is a very interesting idea. The President
would give heavy weight in this matter to the
views of the national vocerans organizations.
Thank you for bringing this proposal to
our attention.
Cordially,
Morton C. Blackwell
Special Assistant to the
President for Public Liaison
Mr. John A. Butler
791 North Broadway
Saratoga Springs, N.Y. 12866
ID #
181134
WHITE HOUSE
CORRESPONDENCE TRACKING WORKSHEET
0 OUTGOING
H INTERNAL
I - INCOMING
Date Correspondence
Received (YY/MM/DD)
$31,5134
Name of Correspondent:
MI Mail Report
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A Answered
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R - Direct Reply w/Copy
B - - Non-Special Referral
S - Suspended
D. - Draft Response
S- For Signature
F - Furnish Fact Sheet
X Interim Reply
to be used as Enclosure
FOR OUTGOING CORRESPONDENCE:
Type of Response = Initials of Signer
Code = "A"
Completion Date = Date of Outgoing
Comments:
Keep this worksheet attached to the original incoming letter.
Send all routing updates to Central Reference (Room 75, OEOB).
Always return completed correspondence record to Central Files.
Refer questions about the correspondence tracking system to Central Reference, ext. 2590.
581
THE WHITE HOUSE
WASHINGTON
November 11, 1983
Reverend G. D. Wiebe, SSC
730 Blossom Way
Hayward, California 94541
Dear Reverend Wiebe:
Mrs. Whittlesey asked me to thank you for your recent card.
As you requested, I am enclosing a copy of all the White
House Digests which have been issued to date as well as
some other information on Central America which you may
find of interest.
Because of your expressed interest in anti-Semitism in
Nicaragua, I am also sending you copies of statements by
Mr. Isaac Stavisky and Rabbi Morton Rosenthal.
We will add your name to the listing of those who receive
our White House Digests, and thank you for your support of
the President's policies in Central America.
Sincerely,
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
Enclosures a/s
THE WHITE HOUSE
WASHINGTON
November 15, 1983
Mr. Robert Dugan, Jr.
Director
National Association of Evangelicals
1430 K Street, N.W.
Suite 900
Washington, D.C. 20005
Dear Bob,
Thank you for your strong letter of October
24 regarding the Lugar Amendment.
I have transmitted your concerns to those
who will make the decisions.
Thanks for all your help.
Cordially,
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
MCB: WC
THE WHITE HOUSE
WASHINGTON
November 15, 1983
Gary Bergel
Vice President
National Integrity Forum
Post Office Box 2701
Washington, D.C. 20013
Dear Mr. Bergel,
Thanks for your letter of November 3, but
I am sorry to report that one of the restrictions
of my position is that I cannot ask people to
contact their Congressmen, nor engage in C Lailar
forms of "grassroots lobbying."
I hope you understand this applies across
the board, no matter what the cause.
Thanks again, though, for taking the time
to contact me.
Cordially,
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
MCB:wc
NATIONAL INTEGRITY FORUM
NATIONAL
INTEGRITY
FORUM
Post Office Box 2701 Washington, D.C. 20013
November 3, 1983
Mr. Morton Blackwell
The White House
1600 Pennsylvania Ave. NW
Washington, D.C. 20500
Dear Mr. Blackwell,
On behalf of Mike Coleman and myself, I want to say that we
greatly appreciated being involved with you in the recent meeting
regarding Social Security sponsored by the National Christian
Action Coalition. We found the meeting to be helpful and informa-
tive, and we are still very much interested in being involved in
any kind of coalition effort.
As you may know, National Integrity Forum is also very active
with another vital church-state issue--IRS harassment of churches
through tax audits. We have been strongly supporting the Church
Audit Procedures Act introduced in Congress by Congressman Mickey
Edwards (Okla.) and Senator Charles Grassley (Iowa). The CAP Act,
which will curb IRS harassment of churches by more clearly defin-
ing church audit procedures, is perhaps the most important piece
of church-state legislation that Congress will consider this year.
Senate hearings for this bill were held by the Subcommittee for
IRS Oversight on the same day as the Social Security meeting we
attended. With only one or two exceptions all of the testimonies
were strongly in favor of this bill. For this we are very thank-
ful and clearly see evidence of the Lord's hand and power.
The next step to help ensure passage of the CAP Act is to
see that all members of the House Ways and Means Committee and the
Senate Finance Committee become co-sponsors of the bill. In order
to accomplish this, Congressman Edwards and Senator Grassley are
calling for a nationwide grassroots effort to obtain Congressional
co-sponsors, with special emphasis on these two powerful committees
which oversee the activities of the IRS. In addition, Edwards and
Grassley are calling for additional examples of IRS contact with
churches in order to determine the extent of IRS harassment of
legitimate churches. As positive as the Senate hearings were, our
case needs further strengthening with examples of IRS improprieties
in order to ensure passage of the CAP Act.
National Integrity Forum is working closely with Rep. Edwards
and Senator Grassley to promote this national effort to sign addi-
tional co-sponsors and to obtain more examples of IRS contact with
- 2 -
churches. Because you are knowledgeable and active in church-
state matters, we believe your involvement in this effort is vital
to the passage of the CAP Act. In other words, we are asking for
your help. We need for you to contact the leaders of the churches
and religious organizations that you are associated with and en-
courage them to, first, have their people write to their Senators
and Congressmen regarding co-sponsoring the CAP Act, It is impor-
tant that constituents write and ask their representatives to co-
sponsor the bill--not merely support it. Second, ask the leaders
to submit to Edwards or Grassley any experience or contact their
churches or groups may have had with the IRS, no matter how major
or minor the incidence may have been. The information you will
find enclosed will give you more details as to how these two
requests can be implemented.
The Church Audit Procedures Act has indeed come a long way in
a short period of time. It enjoys a wide spectrum of support from
the White House to the American Civil Liberties Union. One CAP Act
supporter jokingly remarked, "If the ACLU is behind this bill, then
what did we do wrong?" The answer of course is that we did nothing
wrong. We firmly believe that this wide range of support is an
indication of God's grace and favor on this piece of legislation.
We trust that you will agree with us and help us find co-sponsors
for the bill and compile more examples of IRS contact with churches.
We do not have much time for this effort. Edwards and Grassley are
looking for ways now to get this bill through Congress soon. We
need to be ready when they arrive at a legislative strategy. If at
all possible, please make this a priority item.
With the coming of the new Social Security reforms in January,
we believe the IRS will have excuse to be looking into the records
of thousands of legitimate churches in the very near future. We
need to be sure that they will have Congressional guidelines that
will force them to respect the nature and purpose of the church.
Through the CAP Act they will have such guidelines. Please help
us ensure that these guidelines will go into effect.
Sincere regards in Christ,
Gary Bergel
Vice President
National Integrity Forum
GB/tjj
enclosures
EXCERPTS FROM SENATE TESTIMONY ON
THE CHURCH AUDIT PROCEDURES ACT
HR 2977 S. 1262
September 30, 1983
Honorable Mickey Edwards
U.S. Representative, State of Oklahoma
"The list of supporters for this legislation includes individuals and representatives of organizations from very different parts of the
political spectrum. It is that diversity of support for this act that fuels my optimism about the prospects of success for this legislation.
Among the current list of co-sponsors in the House are liberals, conservatives, boll weevils, gypsy moths, members of the Black Caucus
and the Republican Regulars, representing a total of 30 states. This is a remarkable level of support."
"I believe we have been able to construct this extraordinary coalition because of the basic theme of the Church Audit Procedures Act:
Fairness."
"I believe the Church Audit Procedures Act will become law during the 98th Congress. Its growing support across the country and
within this body is clearly evident."
Honorable Roscoe L. Egger, Jr.
Commissioner, Internal Revenue Service, Washington, D.C.
Ronald A. Pearlman
Deputy Assistant Secretary (Tax Policy), Department of the Treasury, Washington, D.C.
"In 1982, we identified 11,087 individual returns associated with alleged church tax avoidance schemes. From January to June 1983,
we identified 3093 such returns. During the first nine months of this fiscal year, we closed examinations of 4221 church scheme returns
by assessing nearly $14,900,000 in taxes and penalties, averaging $3530 per return. We have an inventory of almost 15,000 open church
scheme cases."
"Over the past three fiscal years, we have closed 199 church cases of which 116 resulted in examinations. (A substantial portion of
our church inquiries are initiated to determine if individuals are using church status to avoid their individual tax liabilities.)"
"We welcome suggestions about how we might improve our procedures to discourage church tax schemes and, at the same time,
spare non-protesters from unreasonable inquiries. -Honorable Roscoe L. Egger, Jr.
"The Administration shares your concerns about the adequacy of the safeguards on Internal Revenue Service church audit proce-
dures, which were designed to protect the First Amendment freedoms of religious organizations. We certainly agree that audit proce-
dures should strike an appropriate balance between deference to these Constitutional protections and enforcement of the federal tax
laws applicable to tax-exempt organizations. Accordingly, we support the basic objectives of S. 1262."
"Although we support many of the provisions of S. 1262, we wish to suggest modifications
to a number of these provisions, to
avoid encouraging the growth of the tax protestor movement. We also look forward to meeting with representatives of these organiza-
tions in an effort to develop solutions to the administrative problems they may have with the IRS's examination and appeal proce-
dures."
"We emphasize
that we are seriously concerned about the recent proliferation of tax shelters disguised as
religious organizations."
"We
are troubled by the apparent belief that the IRS currently is using its powers to audit churches unnec-
essarily. -Ronald A. Pearlman
Robert P. Dugan, Jr.
Director, Office of Public Affairs, National Association of Evangelicals, Washington, D.C.
"A church is not just another 501(c)(3) exempt organization, though the IRS seems to treat churches that way. Under section 508(c),
churches do not even have to file to obtain exemption under section 501(c)(3). They enjoy, or should enjoy, a preferred status, for they
operate under the protection of the free exercise guarantee of the First Amendment. While churches cannot be totally immune from
scrutiny, we assert that the IRS, mindful of that constitutional guarantee, should be particularly sensitive to the unique status of
churches. We think it is possible to accommodate the principle of church-state separation without opening the floodgates to a deluge of
blatant tax abuses in the name of religion."
"We are here today to urge this committee to be receptive to the plight of small churches which have little re-
sources to defend themselves from unwarranted IRS tax audits. Action by congress at this time is imperative, for
the recent changes in the Social Security tax laws further expose churches to IRS audits."
Michael Coleman
President, National Integrity Forum, Washington, D.C.
"My purpose in appearing before this committee today is to assist the federal government (the Internal Revenue Service in particu-
lar) and the Church at large in more clearly defining our respective roles in American society. The IRS needs help from legitimate Chris-
tian churches in defining their role of assuring the integrity of the tax system of the United States as it relates to churches. My concern is
for the small church or the taxpayer with little resources to defend themselves."
Robert L. Liken, Esq.
Former IRS Regional Counsel, Philadelphia, PA
"It is the purpose of this legislation to make sure a church is not subjected to the expense and travail of an un-
necessary examination by Internal Revenue. The bill proposes to do this by requiring Internal Revenue to more ef-
fectively communicate with the church and requiring a more effective review of the determination to examine the
church."
Ted Williams
Executive Director, The Rutherford Institute, Manassas, VA
"It should not surprise anyone that the Internal Revenue Service is opposed to the Church Audit Procedures Act. Currently, Section
7605(c) of the Internal Revenue Code has been interpreted to give the IRS broad discretion in examining the records, financial and oth-
erwise, of American churches. Undoubtedly IRS has grown accustomed to this lack of restraint."
"The CAP Act will reverse the IRS's apparent attitude that churches are guilty until proven innocent
legis-
lative history clearly shows Congress's intent to protect churches by holding the IRS to a higher standard in deal-
ing with churches."
William J. Lehrfeld, Esq.
Lehrfeld & Henzke, P.C., Washington, D.C.
"In my opinion, the bill is flawed from a tax policy standpoint, flawed from a technical standpoint, and creates substantial constitu-
tional questions which better left unresolved at the present time."
"This bill gives an association of religious individuals far greater rights respecting its accountability under the tax laws than any in-
dividual member of that association. There is no justification whatsoever, under the current Internal Revenue
Code, and its administration, to give religion, despite its constitutional privileges, the relief contemplated by this
bill."
"This legislation is an invitation to mischief and should not be enacted."
Jeremiah S. Gutman, Esq.
President, New York Chapter of the American Civil Liberties Union
Representative, The Holy Spirit Association for the Unification of World Christianity, New York, NY
"The newer and smaller churches of America welcome the prospect of the passage of the Church Audit Procedures Act. The small,
the multitudinous, and threatened religious bodies of this country appeal now and must look to the Congress of the United States for
their protection."
"The status of churchood, in conjunction with the First Amendment, places upon the Government a special burden to establish not
only the justification for, but the extent of, the timing of, and the duration of inquiry. The Church Audit Procedures Act is well de-
signed to accomplish that result, to provide appropriate mandates and legislatively defined protections without threatening the
revenue or providing a shield for the disingenuous, the charlatan, or the criminal. It is up to Congress, by enactment of the Church
Audit Procedures Act to bring the Internal Revenue Service back into line."
Arthur C. Borden
Executive Director, Evangelical Council for Financial Accountability, Washington, D.C.
"In the same way that churches must be accountable for their actions, so must the IRS be held accountable. This bill, in my opinion,
does that in a reasonable and rational way."
"The authority of any agency of the government relating to churches must be established in such a way as to recognize the unique re-
lationship and distinction that we have in this country as it pertains to Article I of the Constitution. This delicate relationship between
church and state must not be abridged by the regulations of any agency."
"The IRS should also look on the proposed legislation as more of a help than a hinderance. By following the requirements of this act
the IRS will save itself countless hours of fruitless investigation into the matters of legitimate churches, to say nothing of the dollars it
might save. Reasonable restraint rather than reckless unguided investigatory procedures is the sensible solution."
Dean M. Kelley
Director, Religious and Civil Liberty National, Council of Churches of Christ in the U.S.A., New York, NY
"It is not easy to administer the Internal Revenue Code, especially with the increase of organizations claiming to be churches to qual-
ify as tax-shelters. We appreciate the efforts of the IRS to try to cope with "mail-order ministries" pretending to be churches. But we
are even more deeply concerned to protect real churches from the recurrent efforts to use the tax code to punish behavior unpopular
with the public or the incumbent administration."
"The present legislation should help to insulate churches from political reprisals for preaching views that are unacceptable to those in
political power."
Not printed at U.S. Government expense.
CHURCH AUDIT PROCEDURES ACT
HR 2977
S. 1262
Introduced in U.S. House of Representatives
Introduced in U.S. Senate
May 11, 1983 by
May 11, 1983 by
Rep. Mickey Edwards (Oklahoma)
Sen. Charles Grassley (Iowa)
Referred to Committee on Ways and Means
Referred to Finance Committee
AN OVERVIEW
A concern regarding non-profit organizations is rapidly
LEGISLATIVE HISTORY
increasing among officials in the Internal Revenue Service.
With over 851,000 non-profit organizations in 19 catego-
The First Amendment of the Constitution is clear in its
ries to oversee (up from 403,000 in 1969), the IRS is con-
prohibition of any hindrance of the free exercise of religion
cerned that abuses of the tax-exempt privileges accorded
or the promotion of the establishment of any religion. It
such groups are going unchecked. The January 31, 1983
has been the United States government's policy that the
issue of U.S. News & World Report quotes the former IRS
least restrictive means for the government to interface and
Commissioner Sheldon Cober as saying, "No one has
interact with churches is to afford them a tax-exempt sta-
looked at this subject critically since the beginning of time.
tus, thereby fulfilling the First Amendment restrictions.
It cries out for scrutiny."
Reflective of the First Amendment, The Internal Revenue
Reflective of this concern is the increase in IRS investi-
Code has generally regarded churches differently than
gations and audits of tax-exempt organizations. Many
other tax-exempt organizations. Most of the provisions of
such investigations have led to court hearings and rulings.
the Code have certain exemptions for churches. For exam-
Countless others have been settled out of court. Some
ple, Section 508(c) provides that churches do not need to
who have abused their privileges were exposed. Others
apply for recognition of exempt status in order to be con-
were ruled not to be in violation of the laws governing
sidered for exemption under 501(c)(3). In other words, a
their tax-exempt status.
church does not file a Form 1023, but is automatically
recognized as exempt upon organization. Even though this
Perhaps the most controversial result of the IRS crack-
"exemption to the rule" attitude exists in the Code, it must
down on non-profit organizations is the agency's attitude
be pointed out that nowhere in the Code does there exist a
and action toward churches. Recent Supreme Court deci-
body of language that specifically states the fact that
sions broadening the meaning of religion to include non-
churches are generically distinct and different from other
theistic philosophies such as secular humanism, have com-
exempt organizations, and therefore should be dealt with
plicated the whole realm of tax-exempt laws that relate to
as such.
churches. The recent proliferation of all types of religious
groups have also compounded the problem.
With these new groups have come blatant abuses of the
Simply stated, the problem is that the law does
tax laws applicable to legitimate churches. The abuse of
these laws has heightened the government's interest in
not give specific guidance to the IRS as to how
overseeing and investigating churches, a stance contrary to
they should conduct such investigations.
its previous posture of non-involvement. Abuses exposed
in recent years have strengthened the IRS' new position
and have encouraged it to go on "fishing expeditions"
trying to uncover violations.
In 1969 Congress passed the Tax Reform Act which
allowed the IRS, for the first time, to tax unrelated busi-
The controversy that surrounds this very sensitive area
ness income of churches. Along with this authority, Con-
of church/state relations centers upon the IRS' procedures
gress gave the IRS the authority to audit churches which
of determining the legitimacy of a church's tax-exempt
are involved in unrelated business income activity. (Section
status. Congress has granted the IRS authority to audit
7605(c) of the Internal Revenue Code.)
churches, but in the wake of tax-exempt abuses, legitimate
churches are coming under undue IRS pressure and real
In giving the IRS audit authority of churches, Congress
harassment in some instances. This has raised many
placed restrictions on any attempt by the IRS to delve into
serious questions regarding the constitutionality of the
the religious activities of these churches. According to
IRS' investigative procedures and approach.
Utah Senator Bennett's amendment to Section 7605(c) of the
Code, the IRS is not to look into the religious activities
The purpose of this paper is to address the questions
any further than necessary to determine that the organiza-
raised by the IRS' audit procedures and to explain how the
tion is, in fact, a church legitimately practicing its sincerely
Edwards-Grassley Church Audit Procedures Act can help
held religious beliefs. The content of those beliefs cannot
avoid and resolve unnecessary church/state confrontations.
be brought into question by the IRS.
Section 7605(c) is a limitation placed by Congress on the
mation sought by the IRS in its investigation. In the cross
IRS which:
appeals case (Nos. 82-4013, 82-4025) that resulted, the
1. Allows the IRS to audit a church's account books to
Ninth Circuit Court of Appeals judge ruled in favor of the
determine any tax liability for unrelated business income.
IRS and against the church in the two appeals. In his deci-
2. Restricts the IRS' investigation of a church's religious
sion the judge stated, "If a tax statute is ambiguous, as is
beliefs to the extent necessary to determine if the
true of Section 7605(c), this court will adopt an interpreta-
organization is indeed a church.
tion that results in the statute's construction in harmony
with the general scheme of the Internal Revenue Code."
In still another case, U.S. V. David L. Holmes (No. 79-
PROBLEMS THAT HAVE ARISEN
3023) a district court ruling in favor of the IRS was over-
ruled by the Fifth Circuit Court which ruled that the IRS
As clear-cut as Section 7605(c) may seem, much confu-
summons for church documents was "too far reaching
sion has occured as the IRS has moved to exercise their
and sweeps too wide."
authority in this area. Simply stated, the problem is that
It is clear that the courts cannot be relied on to settle the
the law does not give specific guidance to the IRS as to how
issues raised by the ambiguity of Section 7605(c). There
they should conduct such investigations. As a result, the
must be legislation passed which will establish certain
boundaries and attitude of the investigations are uncertain
administrative procedures whereby the IRS can make
and the authority of the IRS becomes too far reaching,
determinations of tax-exempt status within churches.
coming dangerously close, if not violating, the protection
accorded to churches in the first amendment. In addition,
CURRENT IRS PROCEDURES
IRS agents often are unfamiliar with the operational
nature of a church and approach an audit as they would
In order to show how the Edwards-Grassley CAP Act
any other tax-exempt organization. Consequently much
can help eliminate confusion in IRS church audits, a brief
misunderstanding, confusion and anguish is created.
look at current investigative procedures is necessary. On
the surface these procedures appear to be sufficient and
reasonable. However, the application of these procedures
"If a tax statute is ambiguous, as is true of
indicates that they are not definitive enough to provide
Section 7605(c), this court will adopt an inter-
the proper guidelines for an orderly audit of a church.
pretation that results in the statute's construc-
tion in harmony with the general scheme of
1. Pre-examination-This consists of written communi-
the Internal Revenue Code."
cations between the IRS and the church. Regulations
under 7605(c) and the Internal Revenue Manual 7(10)70
are the two sources of procedure and authority. This
As a result of the ambiguity of the law governing church
pre-examination period can last as long as six months
audits, the IRS has taken greater liberty in its investiga-
or even longer.
tions of churches than the intent of the Tax Reform Act
2. Requests for field examination-At the completion of
and Section 7605(c) allows. This over extension of powers
the pre-examination, the IRS agent may request that the
has led to "fishing expeditions" which have subjected legit-
Regional Commissioner grant authority for a field ex-
imate church groups to long, painful and expensive inves-
amination. The commissioner then approves or disap-
tigation processes. It seems that the very law which was
proves the request.
3. Letter of notification-Should a field examination be
written to protect legitimate churches from this kind of
investigation has, instead, given rise to it, simply because
authorized, a letter is sent notifying the church that it
Congress has not clearly spelled out how the IRS should
will be examined by an Exempt Organization specialist
conduct investigations and audits of churches.
and that audit dates must be scheduled within thirty
days. The church is also informed that all books of
Such confusion becomes more evident when considering
account must be available including minutes, correspon-
court cases that have resulted due to the lack of procedural
dence, contributor lists, etc. (NOTE: These demands
guidelines. In some cases the district courts ruled in favor
raise serious constitutional questions, particularly at the
of the churches saying that the IRS summons was too far
point of contributor lists and minutes, since both in-
reaching and denied the IRS' request for information. But,
volve the Constitutionally protected free exercise of
when these cases were taken by the IRS to the circuit court
religious beliefs.)
of appeals, the lower ruling was overturned by con-
4. Field Examination-The agent visits the church, an ex-
flicting interpretation of the law. One such case involving
amination is conducted, and the subsequent findings
the Christian Liberty Church in Brookville, Wisconsin was
are reviewed. The exempt status then is either continued
taken to the Supreme Court but was denied a hearing.
or revoked.
(U.S. V. Dykema, No. 80-2750)
Another case, U.S. V. Edwin R. Coates, found the dis-
One of the most serious problems with the Internal
trict court ruling partially in favor of the church and par-
Revenue Manual procedures is a recent amendment to the
tially in favor of the IRS with regard to the kind of infor-
Manual 7(10)70 which states that if a church refuses to
comply and provide information under the pre-examination
determine if they were a church, and the IRS enforced the
procedures, the church's tax-exempt status would be auto-
summons by taking the church to court.
matically revoked. The IRS should not be allowed to take
The Federal District Judge ruled that the church had
such punitive measures when a church does not have to
been reasonable in providing sufficient information to the
apply to the IRS for exempt status to begin with. This
Internal Revenue Service in order to document that it was
procedure takes the pressure off the IRS to pursue a dialog
a legitimate Christian church and he ruled that the sum-
with the church and throws the burden of proof back on
mons would not be enforced against the church. The IRS
the church, forcing the church to go into court to have its
appealed this case to the Seventh Circuit Court and won a
exempt status upheld. Churches have also had to resort to
reversal of the lower court decision. The case was then
going to court under the Freedom of Information Act
taken to the Supreme Court but was denied a hearing.
simply to find out what "evidence" the IRS is holding which
The Christian Liberty Church has a very small member-
might or might not have warranted the audit.
ship and is not able to bear up under all of the attorney's
It is difficult to know how many churches are undergo-
fees created by such proceedings not to mention their
ing audits at the present time or how many have expe-
interference with regular church activities nor the mental
rienced the kind of confusion and intimidation described
anguish that comes with such proceedings.
earlier. Many never make it to court. Case histories are
It is clear that current IRS procedures do not measure up
currently being gathered and studied.
as fair expressions of the spirit and intent of the Tax
One case which has received some media attention is the
Reform Act of 1969. Legislation must be passed to set
Christian Liberty Church in Brookville, Wisconsin. It is an
specific guidelines in place.
excellent example of the problems that the CAP Act will
help to alleviate.
SPECIFICS OF THE EDWARDS-GRASSLEY
CHURCH AUDIT PROCEDURES ACT
It is clear that current IRS procedures do not
measure up as fair expressions of the spirit
The proposed bill to amend Section 7605(c) of the Inter-
and intent of the Tax Reform Act of 1969.
nal Revenue Code includes the following:
Legislation must be passed to set specific
1. Establishment of pre-requisites. At the outset of the
pre-examination process, the IRS would be required
guidelines in place.
to:
A. Specify in detail the legal and/or factual points
of concern about the church in question and why
This church came under pre-examination questions also.
an examination has become necessary. Explana-
The church, based on counsel from its attorneys, told the
tions should also be made about examination
Internal Revenue Service it would cooperate, except that
procedures.
some of the information requested would not be provided
B. Provide time for a conference in which the church
to the IRS, particularly the church minutes and its contrib-
could respond to such questions prior to the IRS's
utors list. The reason for these exclusions was that the
decision to investigate and audit.
church minutes reflected many religious matters that the
C. Give sufficient advance notice of the commence-
Internal Revenue Service had no legal right to see and that
ment of the investigation and subsequent audit.
tithing to a church was essentially a religious act, thereby
2. Establishment of a three-year statute of limitations
making contributor information exempt from any Internal
on the assessment of taxes in accordance with the IRS
Revenue Service inquiry.
Code. Currently, no statute of limitation for such
This church was then subjected to such injustices as
taxes exists with regard to churches.
Internal Revenue Service agents walking through their
3. A requirement that the IRS complete its investigation
premises, visiting at church services as an act of surveil-
within one year of commencement.
lance, and ultimately issuing a summons for all the docu-
4. A provision giving the church the right to enjoin the
ments that the church possessed, including books of
IRS from proceding with an investigation, should the
account, contributors list, minutes, correspondence, etc.
church prove that the IRS is violating church rights
The Internal Revenue Service informed this church that
under this Act.
the basic issue was that they needed all of the above
5. A mandate that a church may be considered to have
information to determine that it was, in fact, a church and
exhausted all administrative remedies, upon notifica-
thus exempt under 501(c)(3).
tion of the revocation or suspension of its tax-exempt
In an attempt to demonstrate their willingness to coop-
status. This allows the church to proceed directly to a
erate except for the specified exclusions, the church showed
court of law to challenge the decision.
the agents a financial statement, church documents related
6. A requirement that this law be in effect for all inves-
to religious beliefs such as creeds, etc. and even offered to
tigations and audits of churches commencing after
show the agents contributors' cards with amounts contrib-
the date of enactment.
uted by individuals without disclosing the identity of the
7. The inclusion of churches in the section of the IRS
contributors. The response of the IRS to these gestures
Code which now allows for the recovery of attorney
was that the information being offered was insufficient to
fees, should the church be proven innocent.
CONCLUSION
Several points are clear when considering Section 7605
7. Legislation is needed to bring order and consistency
(c) and the Edwards-Grassley Church Audit Procedures
to IRS church and audit procedures.
Act.:
8. The CAP Act addresses the specific problem areas
1. A church organization is unique among tax-exempt
and clears up current ambiguity.
organizations due to its protection under the First
9. The intent of the CAP Act is to clarify and establish
Amendment.
church audit procedures in order to aid, not hinder
2. The IRS has been given and should have authority
the work of the IRS. Sponsors of the CAP Act
to investigate and audit churches when tax viola-
believe abuse of tax-exempt status should be ex-
tions are suspected.
posed, while at the same time, providing the IRS
3. There is currently confusion about how the IRS
with the tools necessary to quickly identify legiti-
should proceed with audits.
mate, law abiding church groups without the pain
4. Current IRS procedures violate the spirit of the Tax
and expense currently experienced by such groups.
Reform Act of 1969 and come dangerously close, if
10. The CAP Act should allow the IRS to monitor
not violate the protection accorded churches under
church organizations without violating or seeming
the First Amendment.
to violate the free exercise of religion in the United
5. Court rulings cannot establish consistent guidelines.
States.
6. Legitimate churches are the ones that suffer. And
taxpayers must bear the cost of frivolous and un-
warranted IRS audits.
Prepared and produced by
National Integrity Forum
P.O. Box 2701
Washington, D.C. 20013
Not printed at Government expense
NATIONAL
INTEGRITY
FORUM
War of Values
"We have reached a place to-
day which is violently opposed
to what the Founding Fathers
of this country
had in
mind." Francis A. Schaeffer
The crisis that American Christians face today
is literally a war of values-the values of life,
religious freedom, and liberty as outlined in Scrip-
ture, versus the values of death, oppression, and
tyranny as promoted by atheism and secular
A New
humanism. Many of the founders of our nation
understood the need for Judeo-Christian principles
American Crisis
in the system of government they developed. Our
first president, George Washington, declared,
"True religion offers the government its surest
The Church in America today is facing a crisis
support."
unparalleled to any other in the Church's history in
Today, however, forces of atheism and
this nation. Perhaps not since our early years as a
humanism have invaded every aspect of our
nation has there been a more critical set of social
society, working to undermine that sure support of
and political issues facing Christians than those we
faith and true religion. Today, the Christian faith is
face right now in America.
regarded by many as irrelevant.
How we respond to those issues will deter-
Nowhere is this shift from a Judeo-Christian
mine the kind of America we will pass on as a
value system and philosophy more clearly seen
heritage to our children and grandchildren. How
than in the area of government and public affairs.
we respond will decide whether or not the Church
Increasingly, governmental red tape, legislation
in America will be successful in fulfilling its destiny
and court rulings are reflecting values and
to reach the nations of the world with the Gospel of
philosophies that are in direct opposition to the
Christ.
Word of God and our Biblical heritage as a nation.
2
3
4
5
Issues such as abortion, harassment and taxation
of the Church and denial of parental authority are
National Integrity-
clear examples of areas where atheism and
The National Hope
humanism are advancing in this war of values.
The abortion issue alone is evidence enough. The
current rate of U.S. abortion is one every 20
"Let integrity and uprightness
seconds; 4,257 a day; 1.5 million children
destroyed each year. None of us will fully know
preserve me; for I wait on
what impact the loss of these lives will have upon
Thee." Psalm 25:21
our future or what Divine judgment will be meted
out upon our nation.
Despite these developments and trends, many
Americans still possess a gut-level understanding
about the standards and values that serve as the
foundation of our national heritage. They realize
that, when followed, these fundamental Biblical
principles have proven sufficient to order our socie-
The Christian Retreat
ty, preserve our freedoms and stabilize interna-
tional relationships for over 200 years. These
Americans maintain a personal commitment to
"A Christian
has no right to
marriage and family, fiscal responsibility, produc-
separate his life into two
tivity, the sanctity Of human life, private ownership,
free enterprise and the religious freedoms provided
realms
the Kingdom of God
by the U.S. Constitution. In order for this group of
includes all sides of human
Americans to once again have a correct impact
upon our society and our government, there must
life." A.A. Hodge-Princeton
be a restoration of national integrity.
theologian in the 1800's
Simply stated, integrity is wholeness or com-
pleteness. Integrity represents an undivided, unim-
Much of the reason for our current state of affairs in
paired condition of sincerity and moral soundness.
America lies within the Church itself. During the
Because integrity must not be compromised, it is
19th century as humanists and atheists began in-
always eroded by dishonesty and deception.
fluencing areas of education, science and the arts
with their ideas, Christians began developing a
pietistic theology which focused on the areas of life
perceived to be spiritual, to the neglect of areas
considered to be secular or worldly. This doctrine
led to a reduction of Christian influence in our
society, including government and politics, leaving
the field open to domination by those with a non-
redemptive and non-Christian world view. Activists
representing atheism and humanism marched into
this vacuum as Christ's representatives, the
Church, walked out. Little wonder we are seeing
more and more decisions which oppress the peo-
ple of God and rob the Church of its resources.
The division of life into spiritual and secular
has reinforced the wrong separation between the
"world" and the Church. The Church is increasing-
ly excluded in setting the national agenda. The na-
tion is losing its heritage and the Church is losing
its credibility.
6
7
The Christian retreat from public affairs created
a disintegration of moral codes and standards. The
result was a loss of integrity which created
fragmentation both within the Church and within
TO monitor issue areas that most directly affect
the nation. It is time for Christians to restore the in-
Christians in normal daily living such as the
tegrity that has been lost. We must once again
family, church/state and life/death issues like
assume the role of prophetic leadership in the na-
abortion, infanticide, etc.
tion. It is time to turn away from the theology of the
separation of spiritual and secular and restore in-
TO cooperate with other groups who work in
tegrity to the Church and to national affairs.
issue areas not targeted for direct action by the
Forum.
The National
TO work toward a prophetic standard and
model of God's ways to the society and govern-
Integrity Forum
ment.
To educate and encourage Christians in two
"The integrity of the upright
primary areas: 1) the Christian basis for our na-
tion's formation and 2) the biblical basis for the
shall guide them
Proverbs
Church's involvement with civil government.
11:3
To work with all branches of government and in
As a response to the need for the Church to be
particular with members of Congress to promote
restored to its whole and complete function in
and pass sound legislation.
society and government, a coalition of concerned
Christians have founded the National Integrity
To maintain a supportive and redemptive at-
Forum. This Forum is designed to encourage and
titude toward government and all political
promote the moral and governmental principles
groups.
which characterize our nation's history and
destiny. The Forum is a voice, reminding our
The Forum desires to serve in public affairs by
government of its foundational heritage and calling
voicing and acting upon the concerns and
it to higher levels of moral commitment, nobility
priorities of thousands of Christians committed to
and excellence.
personal and governmental integrity and by
Recognized by the Internal Revenue Service as
uniting its members around a coherent statement
a 50I(C) (4) organization, the National Integrity
and agenda for national stability.
Forum is comprised of business leaders, lawyers,
church leaders and other professionals who care
about the nation's future. As a group of concerned
committed Christians, the members of the Forum
are moving into selected arenas of public affairs
with purpose, confidence and a sense of reality.
The Forum's vision is long range and its goal is to
make a positive difference. Its members are
motivated by a sense of destiny and by an un-
shakeable confidence in the inevitable triumph Of
Jesus Christ and of the standards and values of the
Kingdom of God.
The Forum represents an already established
network of leaders, strategists and technicians who
understand the inner workings of our local, state
and national governments and who are committed
to the following objectives:
To be a reconnaissance group for the Church in
governmental areas.
8
Membership in
National Integrity
Forum
"If the foundations be
destroyed, what can the
righteous do?" Psalm 11:3
If you can identify with the purpose and spirit of
the National Integrity Forum, then we invite you to
become a member and join with other Christian men
and women to represent a corporate, prophetic voice
which will be heard in government and other places
of authority across our nation.
A yearly membership of $15 or more (non-tax
deductible) qualifies you as member of the Forum.
Through your involvement with the Forum, you will
be able to touch areas of government and politics in a
more direct and personal way. You will be kept in-
formed of developments in key issue areas through a
variety of communications published by the Forum
including a monthly newsletter and periodic legislative
alerts. You will be notified when your participation is
needed at the grassroots level to speak out regard-
ing an issue or a specific piece of legislation. But most
importantly, your investment in NIF will be a step
toward restoring the Church to its God-ordained place
of leadership and direction in the nation and in the
world.
9
The Mandate-
Restore National
Integrity
"The Church has a mandate
from the Creator to be a domi-
nant influence on the whole
culture." John Whitehead
NATIONAL
Author R.J. Rushdoony in an essay entitled
INTEGRITY
"The World's Second Oldest Religion" makes this
statement: "Humanistic civil officers on federal
FORUM
and state levels are working to remove all marks
of Christianity from civil government and to re-
Serving in public affairs.
place biblical faith with humanism
A total
war is being waged.
and, like it or not, you
are in it." 3 Rushdoony's sobering statement sum-
Will you unite with us in this time of crisis and labor for
the restoration of integrity in U.S. public affairs?
marizes what we as Christians are up against as
we consider getting back into the areas of govern-
Your membership contribution of $15 or more, qualify-
ment and public affairs which the Church evac-
ing you to receive the NIF monthly newsletter, is sincerely
appreciated and should be sent to the Administrative Office.
uated years ago. To be sure, it is an uphill battle
but it is not a hopeless one. God has shown
We have two offices for NIF. The Washington D.C. of-
Himself faithful time and time again to take a
fice is involved in lobbying, research & public relations.
small, obedient remnant and rebuild an entire na-
The Mobile office handles all administrative functions. All
tion. All it will take to restore integrity to our nation
correspondence and questions should be directed to
the Mobile, Alabama office only.
and its government is for individuals such as your-
self to make a commitment to be personally in-
National Integrity Forum
National Integrity Forum
volved in carrying out the Church's total mandate.
P.O. Box 81150
P.O. Box 2701
Mobile, AL 36608
Washington, D.C. 20013
Administrative Office
Lobby/Research Office
Words recorded over 200 years ago by
Thomas Paine seem appropriately prophetic for
our own times. In his pamphlet, "The American
Crisis" he proclaimed:
These are the times that try men's souls.
The summer soldier and the sunshine patriot
will, in this crisis, shrink from the service of
his country, but he who stands it now,
I. Francis A. Schaeffer
2. John Whitehead
deserves the love and thanks of man and
Christian Manifesto
Second American Revolution
woman. Tyranny, like hell, is not easily con-
Crossway Books
David C. Cook Publishing Company
Westchester Illinois
Elgin, Illinois
quered; yet we have this consolation with us,
1981
1982
that the harder the conflict, the more glorious
p. 89
p. 163
the triumph. What we obtain too cheap, we
3. R.J. Rushdoony
esteem too lightly;
Heaven knows how to
Essay entitled
put proper price upon its goods and it would
"The World's Second Oldest Religion", Secular Humanism
Man Striving to be God.
be strange indeed if so celestial an article as
Integrity Publications and Mott Media
Freedom should not be highly rated."
pp. 21, 24
1979
ALERT
HELP
ALERT
HELP
ALERT
CONGRESSIONAL SPONSORS OF THE CHURCH AUDIT PROCEDURES ACT
NEED EXAMPLES OF IRS CONTACT WITH CHURCHES AND PASTORS
Iowa Senator Charles Grassley and Oklahoma Congressman Mickey Edwards, Congressional spon-
sors of the Church Audit Procedures Act, are making a nationwide appeal to churches and pastors
for examples of experiences with the Internal Revenue Service.
In order to help secure passage of the CAP Act, Grassley and Edwards need to present a substantial
file of experiences that churches have had with the IRS which point out irregularities in IRS tax
auditing procedures, however major or minor they may be.
Tbe two lawmakers stress that the examples they need can range from the receiving of question-
naires to gross abuse and barassment to minor inconveniences and confusion. They also are
willing to hear from pastors or other church officials regarding any case that may be questionable
in order to make a determination if irregularities occurred in the IRS investigation of the particu-
lar church involved.
To report cases of church contact with the IRS call or write to:
Senator Charles Grassley
Congressman Mickey Edwards
135 Hart Senate Office Building
2434 Rayburn House Office Building
Washington, D.C. 20510
Washington, D.C. 20515
202/224-3744
202/225-2132
ATTN: CHARLES JARVIS
ATTN: CONNIE HECKMAN
If requested, any case will be kept confidential.
Not printed at U.S. Government expense.
THE WHITE HOUSE
WASHINGTON
November 18, 1983
Mr. Clyde A. Sluhan,
President
MASTER CHEMICAL CORPORATION
501 West Boundary
Box 220
Perrysburg, Ohio 43551
Dear Clyde:
I am returning by separate cover, the Hubert Humghrey tapes.
I thoroughly enjoyed seeing them and appreciate your thought-
fulness in sharing them with me.
Helen and I enjoyed getting to be with you and Marian at
Heritage's Tenth Anniversary celebration. It is because
of the commitment of good people such as you that Heritage
made it to its Tenth Anniversary!
Thanks too for the books. You are right, Helen and I are
enjoying them.
Sincerely,
Marton
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
MCB:jet
THE WHITE HOUSE
WASHINGTON
November 22, 1983
The Most Reverend Derek Lang
Bishop of Middleburg
2103 South Portland Street
Los Angeles, California 90007
Your Excellency:
First, I must apologize for the inordinate delay in respond-
ing to your most interesting letter to Mrs. Whittlesey.
My assistant, Mrs. Joyce Thomann, has told me of your contact
with my office and I know she has discussed with you the
possibility of your attending one of our regular Wednesday
Outreach Working Group meetings. If you are going to be in
the Washington, D.C. area, please contact Joyce at (202)
456-2657 and she will insure that your name is placed on our
White House clearance list.
It is my hope that you will be in the Washington area in the
near future so that we can talk about your experiences in
Nicaragua. The insights and perspective which you have on
Nicaragua and Central America would be of great interest to
our Outreach Working Group and I would like to schedule you
to speak to the group at a mutually convenient time. For
your information, I am enclosing a copy of our listing of
speakers for November. I might add that Senor Eden Pastora
was our speaker for November 16th instead of General Vessey.
I thoroughly enjoyed reading your October 30, 1980 message
to the "Peoples of the Central American Republics Endangered
by Communist Subversion and Conquest. I have forwarded a
copy of your letter and its enclosures to Dr. Alberto Piedra
who has done extensive research and writing on the subject
of "liberation theology." Dr. Piedra is the Senior Policy
Advisor to Ambassador J. William Middendorf, II, the United
States Representative to the Organization of American States.
I am enclosing copies of six White House Digests which have
been issued to date, a copy of a Washington Post article on
the White House Outreach Working Group on Central America, and
a copy of the President's address to the joint session of
the Congress on April 27th.
- 2 -
Thank you for your expression of support and for your
willingness to speak out on the situation which presently
faces Central America.
Sincerely,
Marter C. Bluckwell
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
cc: Dr. Alberto M. Piedra
Senior Policy Advis : -
US/OAS
Department of State
Room #6494
Washington, D.C. =
THE WHITE HOUSE
WASHINGTON
November 29, 1983
Dear Mr. Pauken,
Thank you for your memorandum regarding
Mr. Rick Eilert and his new book, For Self and
Country.
We are processing a letter from the President
to Mr. Eilert, as you suggested.
We will also propose that there be a meeting
for Mr. Eilert with the President.
From your description, Mr. Eilert sounds like
a courageous veteran with an important message. I
hope his message reaches a wide audience.
I appreciate your bringing this to my
attention.
Sincerely,
Faith Whittlesey
Assistant to the President
for Public Liaison
Mr. Thomas W. Pauken
Director, ACTION
806 Connecticut Ave., N.W.
Washington, D.C. 20525
FW:mcb m
ID #
WHITE HOUSE
CORRESPONDENCE TRACKING WORKSHEET
o
-
OUTGOING
H
INTERNAL
EXPEDITE
I
INCOMING
received (YY/MM/DD)
Date Correspondence 83/09/06
NAME OF CORRESPONDENT: Theres Pauker
PL Mail Report
User Codes: (A)
(B)
(C)
SUBJECT: Ite from Pres. to a Victor Viteene
Opportunity to Present book to Pres
served end of September
ROUTE TO:
ACTION
DISPOSITION
Action
Tracking
Type
Completion
Date
of
Office/Agency (Staff Name)
Code
Date
YY/MM/DD
Response
Code
YY/MM/DD
PLMORE
83/09/06
/ /
ORIGINATOR
Referral Note:
PLBLAC
CTD 83/09/06
& 83/09/16
Referral Note:
/
/
/
/
Referral Note:
/
/
/
/
Referral Note:
ACTION CODES:
DISPOSITION CODES:
FOR OUTGOING CORRESPONDENCE:
A - Appropriate Action
1- info Copy Only/No Action Necessary
A Answered
Type of Response = Initials of Signer
C. . Comment/Recommendation
R - - Direct Reply w/Copy
B - Non-Special Referral
Code = "A"
D . Draft Response
S - For Signature
C- - Completed
Completion Date - Date of Outgoing
F. Furnish Fact Sheet to be
X - Interim Reply
S- Suspended
COMMENTS:
Keep this worksheet attached to the original incoming letter. Send all routing updates to Central Reference (Room 75, OEQB). Always return
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5/83
141
AGIONA
ACTION
MOLUNTEER AGENT
WASHINGTON, D.C. 20525
OFFICE OF
THE DIRECTOR
MEMORANDUM
To:
Faith R. Whittlesey, Assistant to the President for
Public Liaison
James K. Coyne, Special Assistant to the President for
Private Sector Initiatives
From:
Thomas W. Pauken, Director, ACTION om Pauken
On September 26, the William Morrow Company will publish
For Self and Country by Rick Eilert. Rick was the first program
director of the President's Vietnam Veterans Leadership Program in
Chicago. He is a Marine who was wounded in Vietnam and has had 40
operations on his legs in the last eleven years. His inspiring story
is one of great personal courage and the supportive community wounded
veterans formed in the wards of military and veterans' hospitals.
For Self and Country is the first book which tells the story of the
recuperation of a wounded Vietnam veteran. The book has been chosen
as a featured selection by the Literary Guild and the Military Book
Club.
I would like to request your help in arranging the following:
(1) A letter from the President to Rick acknowledging his
service and thanking him for writing the book and telling
his story (draft enclosed).
(2) A brief meeting with the President during which time Rick
can personally present the President with a copy of his
book.
Please let me know if you need any further information or if you
have any questions.
job
634-9380
254-5270
Tom Panker 634-9380
1
FOSTER GRANDPARENT PROGRAM FOI TC HHT VTEERS K ACTION NAME COMPANION PROGRAM
RETIRED SENIOR VOLUNTER PROGRAM Oilion () VOLUNTEER LIAISON VOIL NHR DRUG USE PREVENTION PROGRAM
VIETNAM VETERANS LEADERSHIP PROGRAM
NATIONAL CENTER FOR SERVICE LEARNING
DRAFT
Rick Eilert
577 Applegate Lane
Lake Zurich, IL 60047
Dear Rick:
I want you to know that you have my warmest thanks and congratulations
for telling your story in For Self and Country. In thanking you personally
I'd like to extend my thanks on behalf of all Americans to all the thousands
of other severely wounded Vietnam veterans who, like you, brought such great
courage and dedication to the task of overcoming your wounds.
You have given of yourself on the battlefield, in the rehabilitation ward,
in writing this book and still give of yourself as a volunteer helping other
veterans in the Vietnam Veterans Leadership Program. Your example is in-
spiring. In your life you have embodied the American ideal of service. It
is central to our democratic way of life that individual citizens see service
-- both in the military if necessary and as civilians in everyday life --
as a means of exercising individual responsibility. Without this essential
element of service and responsibility, freedom becoes a hollow abstraction.
America is a better place because of your service For Self and Country.
Again, thank you. You have my best wishes for continued success.
Sincerely,
Ronald Reagan
DRAFT
THE WHITE HOUSE
WASHINGTON
November 30, 1983
Dear Bill,
Faith Whittlesey has given me your letter
suggesting that there be a fully staffed chapel
at the Republican Convention in Dallas next summer.
This proposal is most interesting, and it is
clear that you have given careful thought to the
necessary arrangements.
As you may know, the Republican Convention is
a political activity which is organized by the
national Republican Party and not by the White
House.
I recommend that you work with Mr. Frank
Fahrenkopf, the Chairman of the Republican National
Committee, on this project. His address is:
310 First Street, S.E., Washington, D.C. 20003.
I expect to be in Dallas for the convention
next year; I hope the chapel will be there, too.
Cordially,
Morton C. Blackwell
Special Assistant to the
President for Public Liaison
Mr. William J. Murray
William J. Murray Faith Ministries
P.O. Box 28725
Dallas, Texas 75228
CC: Mr. Frank Fahrenkopf
MCB:mmk
ID
153316
WHITE HOUSE
CORRESPONDENCE TRACKING WORKSHEET
0 - OUTGOING
H INTERNAL
I - INCOMING
Date received Correspondence (YY/MM/DD) 83/08/01
NAME OF CORRESPONDENT: William J. Murray
PL Mail Report
User Codes: (A)
(B)
(C)
SUBJECT: Setus of Clapel in Hyptt Regency
for Repub. Convention in Dallas
ROUTE TO:
ACTION
DISPOSITION
Action
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Type
Completion
Date
of
Office/Agency (Staff Name)
Code
Date
YY/MM/DD
Response
Code
YY/MM/DD
PLMORE
ORIGINATOR 83/08/01 TR
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Referral Note:
PLBLAC
R 83/08/01 R
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Referral Note:
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I
Referral Note:
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Referral Note:
ACTION CODES:
DISPOSITION CODES:
FOR OUTGOING CORRESPONDENCE:
A - Appropriate Action
I Info Copy Only/No Action Necessary
A Answered
Type of Response = Initials of Signer
C- - Comment/Recommendation
R Direct Reply w/Copy
B - Non-Special Referral
Code - "A"
D - Draft Response
S For Signature
C- Completed
Completion Date = Date of Outgo ng
F - Furnish Fact Sheet to be
Interim Reply
5. Suspended
COMMENTS:
Keep this worksheet attached to the original incoming letter. Send all routing updates to Central Reference (Room 75 DEOS). Always return
completed correspondence record to Central Files Refer questions about the Correspondence Tracking system to Central Reference, ext. 2590
5/23
William J. Murray Faith Ministries
Mailing Address
1500 East Gate Dr., Suite 114
MFF
P.O. Box 28725
Garland, Texas 75041
Dallas, Texas 75228
214,270-2471
July 28, 1983
Faith Whittlesey
The White House
Washington, D.C 20500
Dear Mrs. Whittlesey:
This ministry has been indevering through several
offices to obtain a room or suite at the Hyatt Regency
Hotel during the Rebulican Convention in Dallas, Texas
next year.
This room or suite is to be used as a chapel and
to be staffed by ordained ministers 24 hours a day
during the entire period of the convention. We believe
that such a cooperative adventure of the ministerial
alliances of this city in cooperation with the Republican
Party and the current administration would continue
to demonstrate to the vast majority of the people of
this country the deep faith in God which we know that
the President has.
We have been unsuccessful to date in securing a
reservation at the Hyatt Regency Hotel even though the
facility is owned by the very devout Hunt family of
Texas.
We appreciate your influence with the President
in helping us to secure a facility for a chapel at the
Hyatt Hotel or directly within the convention facility
itself.
Please give my regards to my good friend Morton
Blackwell.
In the service of
the King of kings,
William
President
WJM;rlw
dictated
THE WHITE HOUSE
WASHINGTON
December 1, 1983
Dear Max:
The President sent me a copy of your thoughtful letter to
him and your hard-hitting speech on Central America. Bill
Casey has spoken of you to me on several occasions and, of
course, I remember meeting you before I went out as
Ambassador to Switzerland.
Please keep speaking out on this topic. We know your views
will be persuasive to many key Americans.
I have sent a copy of your letter and speech to Dolf Droge,
who is in charge of our Speakers Bureau for the White House
Outreach Working Group on Central America. By the way, I
am so pleased that you are a member of that group.
I hope that we will be able to schedule you as a speaker for
one of our Wednesday meetings. I believe your message on
the Soviet global strategy particularly as it relates to
their interest in Central and South America is a very
important one. Please let me know if you would be able to
speak some Wednesday in January or February of 1984.
Sincerely,
Faith Ryan Whittlesey,
Assistant to the President
for Public Liaison
Mr. Max Hugel
MAX HUGEL ENTERPRISES, INC.
Suite #1125
1730 Pennsylvania Avenue, N.W.
Washington, D.C. 20006
429/984
THE WHITE HOUSE
WASHINGTON
December 1, 1983
Marguerite:
I have edited-out some of the things
in the letter as you can see by the
red pen marking through.
This letter is now behind the memo
from Faith to all of our Outreach
Working Group members which gave the
speakers/topics for December and which
also included copies of all the White
House Digests. Therefore, it would
appear that we didn't know what we were
doing if we were to send him two
complete sets of Digests for the
identical reason less than a day apart.
As the last sentence of the third
paragraph, I rephrased and put back in
the part about being pleased he is a
member of Joye the Qutreach Group.
Joyse
Joyes
THE WHITE HOUSE
WASHINGTON
December 8, 1983
Dear John:
It was a great pleasure meeting you, only briefly, in the
hall. We would be so pleased to have you address one of the
meetings of our Central America Outreach Group. Please let
me know when you return to Washington so we can plan to
schedule you as the featured speaker.
Enclosed are copies of the White House Digest papers we have
distributed as well as a list of individuals who participate.
We are trying to help the President develop bipartisan support
for his policies in Central America. In carrying out that task,
we have made a very active effort not only to preach to the
converted but also to reach out to groups and opinion makers
who have been critical. It is a long-range building process
which we believe will ultimately bear fruit in establishing
greater awareness on the part of the American people of the
high stakes in Central America and the Caribbean.
We would be delighted to share with you our experiénces in
helping the President develop support for his policies if you
have time on your next trip here. In the meantime, my very
best wishes for a Happy Holiday Season.
Sincerely,
Jane
Faith Ryan Whittlesey
Assistant to the President
for Public Liaison
The Honorable John Gavin
Ambassador
United States Embassy
Mexico City, Mexico
THE WHITE HOUSE
WASHINGTON
December 8, 1983
Mr. Mylio S. Kraja,
Executive Director
THE AMERICAN LEGION
1608 "K" Street, N.W.
Washington, D.C. 20006
Dear Mylio:
Thank you very much for the four tickets to the Giant-
Redskins game December 17. Per our discussion, I cannot
accept them as a gift due to the cumulative value problem.
Therefore, I am enclosing my personal check to the American
Legion for $52, the marked value of the four tickets.
Please make sure this check is deposited to the Legion's
account. The cancelled check will protect me from any
suggestion of improper conduct.
Many thanks as well for the current issue of the Legion
magazine with its strong support for the President's policy
in Grenada and Central America.
Cordially,
Morton
Morton C. Blackwell,
Special Assistant to the President
for Public Liaison
MCB:jet
1 Enclosure:
Check #1515, Amt: $52.00
THE WHITE HOUSE
WASHINGTON
December 9, 1983
Mr. Frank Calzon
Executive Director
The Cuban American National Foundation
1000 Thomas Jefferson Street, N.W.
Suite 601
Washington, D.C. 20007
Dear Mr. Calzon,
Thank you for your letter of November 16, and the
information you sent me about Cuba. Although I have
not yet had the chance to read through all the booklets
you sent, I do particularly appreciate the material on
the Castro connection with the narcotics trade.
Do keep me in mind as The Cuban American National
Foundation releases more information.
Cordially,
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
MCB:wc
THE WHITE HOUSE
WASHINGTON
December 13, 1983
Mrs. Helen S. Evans
Secretary
Gold Star Wives of American, Inc.
401 East El Paso
Broken Arrow, OK 74012
Dear Mrs. Evans,
President Reagan has asked me to respond to
your kind letter of November 29, and to thank you
for forwarding the clipping from the Carson-Wilson
Rigney-Forrester Post News.
We were happy to hear that the Gold Star Wives
have formed a new chapter, and wish you all the best
luck for the future.
Cordially,
Mortan Bachell
Morton C. Blackwell
Special Assistant to the President
for Public Liaison
MCB :WC
MB
THE WHITE HOUSE
WASHINGTON
December 13, 1983
Dear Chuck:
It was a great pleasure meeting you last Thursday evening,
and I again congratulate you on your high standing among
the American people as evidenced by TIME Magazine's "Man
of the Year" contest.
As discussed, we would be very pleased if you could address
one of our Central America Outreach Meetings on the subject
of our policy in Central America and the United Nations.
We meet every Wednesday at 2:30 p.m. in Room 450 of the Old
Executive Office Building. Please let me know if you would
be available to speak for approximately 15 minutes and accept
15 minutes of questions on a Wednesday in January or in
February.
In the meantime, please know that we cheer you on!
Sincerely,
Faith
Faith Ryan Whittlesey
Assistant to the President
for Public Liaison
The Honorable Charles M. Lichenstein
Alternate United States Representative for
Political Affairs
United States Mission to the United Nations
799 United Nations Plaza
New York, New York 10017
Bee M.B.