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The original documents are located in Box 55, folder "President - Swimming Pool (3)" of
the Philip Buchen Files at the Gerald R. Ford Presidential Library.
Copyright Notice
The copyright law of the United States (Title 17, United States Code) governs the making of
photocopies or other reproductions of copyrighted material. Gerald R. Ford donated to the United
States of America his copyrights in all of his unpublished writings in National Archives collections.
Works prepared by U.S. Government employees as part of their official duties are in the public
domain. The copyrights to materials written by other individuals or organizations are presumed to
remain with them. If you think any of the information displayed in the PDF is subject to a valid
copyright claim, please contact the Gerald R. Ford Presidential Library.
Digitized from Box 55 of the Philip Buchen Files at the Gerald R. Ford Presidential Library
Swimming
THE WHITE HOUSE
WASHINGTON
pool
May 2, 1975
MEMORANDUM TO:
WARREN RUSTAND
FROM:
JACK MARSH
In the preparation of the background paper for the Marriott
visit to the President on Monday, May 5, I am supplying some
information you may already have. Mr. Marriott met with me
this week on another matter, which I expect will come up in his
discussion on Monday, although it is not the principal purpose
of his visit. This new subject relates to a gift of funds by the
Inaugural Committee to the National Parks Foundation for the
purpose of constructing the swimming pool at the White House.
The principal reason Mr. Marriott is seeing the President, I
understand relates to the Bicentennial. On that subject, he indicated
he would like to discuss the following:
1) The President's schedule for Saturday evening, July 3,
1976 to observe the Bicentennial. He suggests a program
at the Kennedy Center, featuring prominent American
leaders and entertainers, i.e., Billy Graham, Bob Hope,
etc., at which time the President would extend a Bicentennial
message to the world carried by satelite.
2) He wishes to ascertain the views of the President on the
Honor America Day Committee, of which Mr. Marriott is
Chairman. (You should note that the President is already
carried on the letterhead as a Congressional sponsor of the
Committee, relating back to his Congressional service.)
3) He would like to have the President serve as Honorary Chairman
of Honor America Day.
4) He'd like to have Mrs. Ford named to an Honorary post of
FORD
national significance, perhaps Chairlady of the 3 July, 1976
event.
LIBRARY
-2-
5) He'd like to have the Honor America Day Committee meet
for a regular meeting at the White House, followed by a
reception.
Finally, and unrelated to subjects just mentioned, he may
wish to seek the President's view as to Inaugural Committee
Director for 1976 - 1977.
CC: PBuchen
DRumsfeld
LISA GERALD = FORD
THE WHITE HOUSE
WASHINGTON
May 2, 1975
no:
ROD HILLS
FROM: RUSSELL A. ROURKE
For Direct Reply
For Draft Response
X
For Your Information
Please advise
See Page 2.
GERALD FORD LIBRA,
MAY 2 19/5
THE WHITE HOUSE
WASHINGTON
Date:
5/2
TO:
RUSSELL ROURKE
FROM: DAVID C. HOOPES
FYI: [ ]
Comment:
Russ -- Could you please give
this a quick look-over to see
if you have any problems?
Thank you.
THE WHITE HOUSE
WASHINGTON
May 2, 1975
MEETING WITH J. WILLARD MARRIOTT
Monday, May 5, 1975
12:30 p.m. (10 minutes)
The Oval Office
From: David C. Hoopes
A
I.
PURPOSE
To meet with Bill Marriott and discuss several items needing
your attention.
II.
BACKGROUND, PARTICIPANTS & PRESS PLAN
A. Background: You last saw him in Scottsdale, Arizona, on
November 14, 1974, when he accompanied you back to
Washington on Air Force One. He was the Chairman of the
1973 Inaugural Committee. The Committee budget is
approximately $300, 000, which IS protit from the 1973 Inaugural.
B. Participants: J. Willard Marriott
C. Press Plan: David Hume Kennerly photo only
III. TALKING POINTS
1. July 3-5, 1976, Bicentennial Celebration
As Chairman of Honor America Day, he plans a patriotic
entertainment event at the John F. Kennedy Center for the
Performing Arts on the evening of Saturday, July 3, 1976,
to permit prime-time national and world-wide TV coverage.
Top entertainers together with the Salt Lake Mormon Tabernacle
Choir would join with you in a patriotic message to the Nation.
Billy Graham is now giving some thought to ways to stress the
religious aspect of the Bicentennial on Sunday, July 4, and
Bob Jani of Disney Productions, Inc., has also discussed with
SEAL
FORD
Marriott and others ideas for Monday, July 5 celebration.
LIBRARY
1.
-2-
He feels strongly that the entertainment-patriotic aspects of
the Bicentennial celebration should be limited to Saturday and
Monday, and that July 4 itself should be reserved for religious
events throughout the Nation in local churches.
Recommended Response
I appreciate all the work you are doing to plan the
July 3, 1976, event and I hope you will continue to
work with Warren Rustand, who will make preparations
for my participation.
x
2.
White House Swimming Pool
He may bring up the proposed swimming pool plan. He is anxious
to be of assistance by providing either a loan or an outright grant
from the Inaugural Committee funds. Marriott has twice in the
past used funds from the 1969 Inaugural Committee to assist the
National Park Service Foundation. In April 1970, the Inaugural
Committee gave $100, 000 to assist in the lighting of the White
House and in November 1972, it gave $75,000 for redecorating
and refurbishing public rooms in the White House, both gifts having
been accepted by the National Park Service under the Act of
July 10, 1935; 49 Stat. 478, 16 USC. (6)a. For that reason, he
feels it is appropriate to donate funds from the 1973 Inaugural
Committee to assist with the construction of the $200, 000 swimming
pool at the White House.
Recommended Response
When I make a final decision on the matter of the pool,
I'll have Jack Marsh let you know. He will be in touch
with you concerning the pool, if that seems the most
appropriate way to proceed. I know you have already
discussed the subject with him (Marriott saw Marsh on
Friday.)
3. Corporate Tax Credit to Solve Unemployment
He feels strongly that a tax incentive should be given to corporations
for hiring more people (i.e. 5%) then during a previous base period
of time (i.e., 12-18 months) to solve the Nation's unemployment.
He feels this would be more effective than the Government paying
unemployment comepnsation because the economy would grow and
the reduced corporate taxes would serve as a viable incentive to
hiring the enemployed.
- -3-
Recommended Response
This is a good idea and I will pass it on to Bill Seidman
and see if he can include it in some of our future
legislative plans.
4. 1977 Inaugural Executive Director
He will recommend that you consider appointing an executive
director for the 1977 Inaugural. Committee before March 1976,
so that that person can begin making arrangements for office
space and other housekeeping chores before the election.
Traditionally, after the election the President-elect designates
the Inaugural Chairman.
Recommended Response
I'll have Bill Walker start looking at candidates immediately
to ensure we have him ready to begin work early next year
as you recommend.
FORD : 07/830 LIBRARY
THE WHITE HOUSE
WASHINGTON
May 8, 1975
MEMORANDUM FOR:
JACK MARSH
FROM:
RODERICK HILLS
You asked that I articulate those reasons which make it
undesirable to utilize funds of the Inaugural Committee for
the proposed White House swimming pool.
Simply stated, those reasons are: (i) There is an appearance
of illegality in the granting of such funds by the Inaugural
Committee for the proposed swimming pool and (ii) it is
difficult to establish as a public relations matter that the
Inaugural Committee funds are not funds collected for
former President Nixon for his disposition (i. e., Nixon
money).
(i) The Appearance of Illegality. The applicable statutes
provide for the appointment of an Inaugural Chairman by the
President-Elect. Once appointed, that Chairman appears to
have full authority to appoint all other members of the
Inaugural Committee and to unilaterally provide for the
collection of funds and the disbursement of funds in connec-
tion with the Inaugural activities. Mr. Marriott was appointed
by former President Nixon. In an efficient and businesslike
fashion, he arranged contracts with the Franklin Mint and
others to sell certain souvenirs, primarily medals, and set
ticket prices in order to fund the Inaugural activities. His
efforts caused far more funds to be collected than were in
fact needed for the Inaugural activities.
At the request of the White House, he hired a number of White
House personnel and a number of campaign workers to run
FORD
GERALD
LIBRARY
-2-
the Inaugural activities. In prior years, substantially all
of the work was done by volunteers who were not paid.
Following the completion of the Inaugural, certain employees
(e. g., Messrs. Magruder and Porter) were continued on
the Inaugural payroll until they found gainful employment
elsewhere. Such payments were made to these employees
at White House request.
The appearance of illegality is based upon the extraordinary
authority apparently given and exercised by the Chairman of
the Inaugural Committee with no other limitations than the
desires of the President and those of the Internal Revenue
Service which have been interpreted as requiring the surplus
funds to be used for charitable type activities to avoid losing
the non-profit tax free status that the organization enjoys.
It may be that the unilaterally controlled spending of monies
in this fashion is perfectly legal so far as a court may be
concerned. But it is an unusual procedure and one that
could be subject to considerable abuse if the funds were not
in the hands of a person of such high moral character as
Mr. Marriott. Moreover, if the procedures were highlighted
there could well be a demand for broad public scrutiny in a
way that could be most disturbing both to the White House and
Mr. Marriott.
One could argue, for example, that the supporting of Messrs.
Magruder and Porter after the Inaugural was completed was
in fact not a proper use of funds and should be investigated
by the Internal Revenue Service to put the tax status of the
organization in jeopardy. More important, since there have
been considerable public complaints that the Nixon campaign
funds were illegally collected and illegally spent, one can
anticipate the possibility of a public demand for a close
investigation of the source and use of Inaugural funds.
(ii) The Inaugural Funds as Funds of Former President
Nixon. Historically, all Inaugural Chairmen, having been
appointed by the President-Elect, are necessarily responsive
to the President-Elect's desires as to how the funds should ReFORD
expended. Since Chairman Marriott was appointed by former GERABO
LIBRARY
-3-
President Nixon, he was appropriately responsive to Mr.
Nixon's desires. The argument that all prior disbursals
of Inaugural funds, as well as the disbursal of Inaugural
funds for the White House swimming pool, are made with
the consent of or at the request of former President Nixon
would be hard to rebut conclusively.
If called to public attention, it would be particularly hard
to avoid the argument that surplus Inaugural Committee
funds were spent to support Messrs. Magruder and Porter,
et al., at the request of the former President, and any
funds to be used for a White House swimming pool would
similarly infer the assent if not the request of the former
President.
FORD is LIBRARY 07V839
THE WHITE HOUSE
WASHINGTON
May 12, 1975
MEMORANDUM TO:
PHIL BUCHEN
FROM:
RUSS ROURKE
R
Phil, for your information, it has been suggested that the title
of White House Swimming Pool Committee, adopted by the
"Study Committee" last September be continued in use and that
the attached Committee membership be retained, with A. J.
Sehorn continuing as Chairman.
As per my previous memo, Bill Schuiling will serve as Treasurer.
(Bill Casselman is, I am sure, more familiar than I with the "White
House Swimming Pool Committee" organization of last fall.)
FORD is QERALO LIBRARY
WHITE HOUSE SWIMMING POOL COMMITTEE
A. J. Sehorn
Vice CHAIRMAN
Carboline Marine Corporation
24353 Clawiter Rd.
Hayward, Ca. 94545
415-893-1062
415-968-1537
1976
U.S olympic
Dr. James Counsilman
John B. Kelly, Jr.
chareman SWIMI A
COAGH
Indiana University
1720 Cherry St.
Bloomington, Ind. 47401
812-337-6788
Philadelphia, Pa. 19103
215-561-6400
215-561-1373
Dr. John A. Bogert
4240 Blue Ridge Blvd.
William P. Market r winstituteng Po
Dir.of Public
Mikansas City, Mo. 64133
816-229-3526
2000 K Street, N.
Swim
816-353-7200
Washington, D.C. 20006
202-331-8844
301-229-7115
Peter Daland
Formstmpic
1963 Elmsbury
swim
Westlake Village, Ca. 91361
Charles F. McCaffree, Jr.
435 Bailey Street
Mich
213-889-2057
comeh
East Lansing, Mich. 48823
517-332-2757
William F. Dawson
#1 Hall of Fame Drive
Jack W. Nelson
fees: Swim HSSN
Ft. Lauderdale, Fla.
305-524-6536
1501 N, E. 62nd Street
Ft. Lauderdale, Fla. 33308
305-772-7859
305-772-1460
305-772-1001
George F. Haines, Athletic Dept.
DISECTS
USOLYMP.C
University of California at LA
Robert M. Ousley
Los Angeles, Ca. 90024
Box 14
213-825-3236
Pompano Beach, Fla. 33061
305-524-6267
Phil Hansel
1976
305-946-3935
7711 Prestwood Drive
Houston, Texas 77036
713-781-7822
Kenneth Treadway
Phillips Petroleum Co.
Swins Cam
Richard E. Harkins
4 C 4 Phillips Bldg.
of
201 East Armour Blvd.
Bartlesville, Okla. 74003
winn
918-661-6210
Kansas City, Mo. 64111
816-931-6277
918-333-3595
816-761-9339
GERALD FORD EIBRAN
THE WHITE HOUSE
WASHINGTON
May 12, 1975
MEMORANDUM TO:
PHIL BUCHEN
FROM:
RUSS ROURKE R
Phil, we now have our Treasurer, viz., Mr. William J.
Schuiling, President and Chief Executive Officer, Finance
General Bank Shares, Inc.
Jack Stiles tells me that the aforementioned Corporation
is the parent company of the First National Bank of Washington.
Jack Stiles spoke with Schuiling personally last week and this
morning. Last week, Schuiling agreed to make a $500 personal
contribution and this morning he accepted the position I have men-
tioned.
FYI, Bill Schuiling was responsible for President Ford's only
election defeat, viz., class President of South High School,
Grand Rapids, Michigan. That was also the only election Schuiling
ever won.
The Committee does not as yet have a name
that will be determined
in the next day or two.
FORD is 078830 LIBRARY
THE WHITE HOUSE
WASHINGTON
May 12, 1975
MEMORANDUM FOR:
JACK MARSH
FROM:
BILL CASSELMAN BR
SUBJECT:
Swimming Pool
Per your request, attached at Tab A is a checklist of legal 2.00
work to be performed by the National Park Service and this off
prior to the initiation of construction of the White House swin
pool. Attached at Tab B is a list of guidelines to be used in the
solicitation and acceptance of contributions for the pool.
Enclosures
CC: Phil Buchen
FORD : QERALD LIBRARY
TAB A
1. Form fund raising group (group Chairman, Treasurer).
2. Complete pool design (Ron Dixon, NCP).
3. Update earlier NEPA review (Elmer Atkins, NCP).
4. Transmit pool design, together with NEPA review, to the
Commission on Fine Arts for its approval (Atkins).
5. Draft financial commitment letter from fund raising group to
NPF (group Chairman, Treasurer).
6. Clear funding and informational materials with NPF (Casselman,
W/H).
7. Draft construction permit from NPS to NPF (Robbins, Interior).
8. Let construction and A/E contracts (Bryant, NPF).
FORD is OERALD LIBRARY
TAB B
The National Park Foundation (NPF) is a charitable, non-profit
corporation established by law to accept and administer gifts in
connection with the activities and services of the National Park
Service (NPS). NPF has agreed to use its good offices to assist
in the construction of a swimming pool on the White House grounds
for the benefit of the President of the United States, his family and
guests. By resolution of its Board of Trustees, NPF has agreed to
accept public donations to the extent necessary to complete construction
of the pool, and to make a full and public accounting of the use of all
funds received for the project.
With regard to the acceptance of donations for this project, the following
guidelines are to be observed:
1. The maximum donation permitted is $1,000 from any one person.
2. All donations shall be by check made out to the "National Park
Foundation, White House Swimming Pool Fund."
3. No donations of equipment or services will be accepted.
4. No donations from any corporation or union will be accepted.
5. No Federal funds or institutional funds of NPF will be expended in
connection with the project.
6. Contributions in excess of those required to complete the project
will go to other NPF projects.
7. All contributions to NPF are tax deductible to the extent outlined
in the attached letter dated December 31, 1970, from the Internal
Revenue Service to NPF.
FORD is OERALD LIBRARY
US Treasury Department
Internal Revenue Service
Washington, DC 20224
Date:
In reply refer to:
DEC 3 1 1970
T:I:I:1:1
National Park Foundation
Washington, D. C. 20240
Gentlemen:
This is in reply to a letter dated September 3, 1970,
submitted by Mr. Bernard R. Mayer, requesting'a ruling that you
qualify as an organization described in sections 170(b)(1)(A)(v)
and 170(b) (1) (A) (vi) of the Internal Revenue Code so that
contributions made to you are subject to the limitations provided
by section 170(b)(1)(A) as amended by the Tax Reform Act of 1969.
The information submitted indicates that you were established
as a charitable corporation to encourage private gifts of property
or income therefrom for the benefit of the National Park Service,
its activities, or its services. You would thereby further the
conservation of natural, scenic, historic, scientific, educational,
inspirational, or recreational resources for future generations
of Americans.
You were established by Public Law 90-209, 81 Stat. 656.
Section 8 of the Act provides in relevant part: "Contributions,
gifts, and other transfers made to or for the use of the
Foundation shall be regarded as contributions, gifts, or transfers
to or for the use of the United States." It is the Congressional
intent that, while the National Park Foundation is a private
corporation, it should be treated as an instrumentality of the
United States for the purpose of all tax laws. Senate Report No.
532, Ninetieth Congress; House Report No. 623, Ninetieth Congress.
Section 2 of the Act provides that your Board consist of
no less than eight members including; the Secretary of the Interior,
FOND
the Director of the National Park Service, ex officio, and no
less than six private citizens of the United States appointed by
the Secretary of the Interior.
Libanny
-2-
National Park Foundation
The Foundation has perpetual succession with all the usual
powers and obligations of a corporation acting as a trustee,
including the power to sue and to be sued in its own name. The
Act creating the Foundation specifies that the United States is
not to be held liable for any debts, defaults, acts, or omissions
of the Foundation.
Within certain limitations as provided by the Act you are
authorized to accept, receive, solicit, hold, administer, and
use any gifts, devises, or bequests, either absolutely or in
trust, of real or personal property or any income therefrom or
other interest therein for the benefit of or in connection with,
the National Park Service, its activities, or its services.
Section 170 of the Code provides for the deduction of
charitable contributions, as defined in section 170(c), payment
of which is made within the taxable year, subject to the
limitations provided in section 170(b).
Section 170(c) (1) of the Code defines a charitable
contribution, in part, as meaning a contribution or gift to
or for the use of the United States, but only if such contri-
bution or gift is made for exclusively public purposes.
We conclude that contributions made to you are charitable
contributions within the meaning of section 170(c) (1) of the
Code, and are deductible by donors in computing their taxable
income in the manner and to the extent provided in section
170(b) of the Code.
Under section 170(b)(1)(A) of the Code an individual is
allowed an additional deduction of an amount not exceeding 10
percent of his adjusted gross income for contributions made to
certain organizations, including an organization described in
section 170(b)(1)(A)(v) of the Code in the taxable years
beginning after December 31, 1963, and beginning before January 1,
1970.
Section 170(b) (1) (A) (v) of the Code describes a governmental
unit referred to in section 170(c)(1) of the C de.
GERALD .001
-3-
National Park Foundation
Section 170(b) (1) (A) of the Code was amended by the Tax Reform
Act of 1969 to provide that for the taxable years beginning after
December 31, 1969, an individual is allowed a deduction to the
extent that the aggregate of his contributions made to organizations
described in section 170(b)(1)(A) does not exceed 50 percent of his
contribution base. Contribution base is defined as adjusted gross
income (computed without regard to any net operating loss carry-
back to the taxable year under section 172).
We conclude, based upon the evidence presented, that you are
an organization described in section 170(b)(1)(A)(v) of the Code.
Accordingly, the additional 10 percent limitation provided in
section 170(b) (1) (A) of the Code is applicable to contributions
made to you by individual donors in the taxable year to which
that percentage is applicable. The 50 percent limitation
provided in section 170(b)(1)(A) of the Code, as amended by the
Tax Reform Act of 1969, is applicable to contributions made to
you in the taxable years beginning after December 31, 1969.
Since we hold that you are an organization described in
section 170(b)(1)(A)(v) of the Code, it is not deemed necessary
to consider whether you qualify as an organization described in
section 170(b)(1)(A)(vi) of the Code.
Sincerely yours,
Lester n. Utter
Chief, Individual Income Tax Branch
BERALD rono SIBRARY
I =
Thursday 5/15/75
1:35 Had a call from a private citizen asking where she
could make a small donation to the Swimming Pool
for the President.
Casselman advised the check should be made to
National Park Foundation, White House Swimming Pool Committee
and mailed to the
White House Swimming Pool Committee
Washington, D. C. 20500
Jack Stiles would have known -- but he was unavailable.
FORD & LIBRARY 07V839
Some items in this folder were not digitized because it contains copyrighted
materials. Please contact the Gerald R. Ford Presidential Library for access to
these materials.
PREDE
LIBRARY
THURSDAY, MAY 15, 1975
D1,
PENNSYLY
A Swimming Pool for the South Lawn
POOL
By Sarah Booth Conroy
The first indication that Mr. Ford
Plans then called for a covered pool,
urged him to proceed with the
AREA
had decided to go ahead with the
with the cost estimated at $300,000.
project.
President Ford is going to get a
pool, first under consideration last
Mr. Ford turned down the idea be-
The arrival of "swimming pool
White House swimming pool after all
fall but subsequently abandoned be-
cause, as an aide put it then, "The
weather," according to Speakes, may
and, according to aides, should be
cause of the economy, came yesterday
have played some part in the Presi-
swimming in it by July 1.
when reporters noticed excavation in
President can't ask people to con
dent's decision to go ahead.
Construction got under way yester-
progress on the South Lawn.
tribute to his pool when they re cut-
Donations will be handled by A.J.
day on the South Lawn for the 22-by-
Nessen said $10,000 had already
ting down on their groceries."
Sehorn of Hayward, Calif. vice chair-
54.83 foot pool, which is expected to
been raised for the project, of which
Pointing out that the White House
man of the U.S. Olympic swimming
cost $52,417, plus $9,000 for land-
$4,000 was collected by the National
physician believes swimming is im-
Committee, and William J. Schuiling,
scaping.
Swimming Pool Institute from its
portant to Mr. Ford's health, Nessen
a Washington banker who is chairman
Presidential Press Secretary Ron
members, $5,000 from at group of
said yesterday that the pool will be
of the Financial General Shareholders
Nessen said the outdoor pool will be
Olympic swimmers and coaches and
available to future Presidents and
Inc., a holding company for the First
paid for by donations limited to $1,000
$1,000 from small contributions.
their families.
National Bank of Washington Schui-
NEW YORK TIMES - Fri. , May 16, 1975
Gifts to Ford's Swimming Pool Tax Free
By WALLACE TURNER
Special to The New York Times
Lost Estimate Spars
SAN FRANCISCO, May 15-
Mr. Stiles said that he moved
President Ford's swimming
Mr. Markert said in a tele-
to Washington to be near Mr.
pool on the Wiite House
phone interview today that he
Ford after Mrs. Ford was hospi-
grounds will be built with tax-
had proposed that the insti
talized for cancer surgery.
free contributions channeled
tute's 1,700 members lead a
He said that he learned of
through the National Parks
fund campaign to build a swim-
the problems with the neel'st
NEW YORK TIMES - Fri. , May 16, 1975
Gifts to Ford's Swimming Pool Tax Free
By WALLACE TURNER
Special to The New York Times
Goolfile
SAN FRANCISCO, May 15
Lost Estimate Soars
President Ford's swimming
Mr. Stiles said that be moved
Mr. Markert said in a tele
pool on the Wiite House
to Washington to be near Mr.
phone interview today than hel
grounds will be built with tax-
had proposed that thes insti-
Ford after Mrs. Ford was hospi-
free contributions channeled
talized for cancer surgery.
tute's 1,700 members lead 2
through the National Parks
He said that: he learned of
fund campaign to build a swim-
Foundation.
ming pool for Vice Presidential
the problems with the pooi's
This will have the effect of
use. However. President Nixo
cost, as it was first planned,¹
tapping
the
THE WHITE HOUSE
WASHINGTON
May 12, 1975
MEMORANDUM FOR:
JACK MARSH
FROM:
BILL CASSELMAN
BR
SUBJECT:
Swimming Pool
Per your request, attached at Tab A is a checklist of legal and other
work to be performed by the National Park Service and this office
prior to the initiation of construction of the White House swimming
pool. Attached at Tab B is a list of guidelines to be used in the
solicitation and acceptance of contributions for the pool.
Enclosures
cc: Phil Buchen
TAB A
1. Form fund raising group (group Chairman, Treasurer).
2. Complete pool design (Ron Dixon, NCP).
3. Update earlier NEPA review (Elmer Atkins, NCP).
4.
Transmit pool design, together with NEPA review, to the
Commission on Fine Arts for its approval (Atkins).
5. Draft financial commitment letter from fund raising group to
NPF (group Chairman, Treasurer).
6. Clear funding and informational materials with NPF (Casselman,
W/H).
7. Draft construction permit from NPS to NPF (Robbins, Interior).
8. Let construction and A/E contracts (Bryant, NPF).
TAB B
The National Park Foundation (NPF) is a charitable, non-profit
corporation established by law to accept and administer gifts in
connection with the activities and services of the National Park
Service (NPS). NPF has agreed to use its good offices to assist
in the construction of a swimming pool on the White House grounds
for the benefit of the President of the United States, his family and
guests. By resolution of its Board of Trustees, NPF has agreed to
accept public donations to the extent necessary to complete construction
of the pool, and to make a full and public accounting of the use of all
funds received for the project.
With regard to the acceptance of donations for this project, the following
guidelines are to be observed:
1. The maximum donation permitted is $1,000 from any one person.
2. All donations shall be by check made out to the "National Park
Foundation, White House Swimming Pool Fund. "
3.
No donations of equipment or services will be accepted.
4. No donations from any corporation or union will be accepted.
5. No Federal funds or institutional funds of NPF will be expended in
connection with the project.
6. Contributions in excess of those required to complete the project
will go to other NPF projects.
7. All contributions to NPF are tax deductible to the extent outlined
in the attached letter dated December 31, 1970, from the Internal
Revenue Service to NPF.
US Treasury Department
Internal Revenue Service
Washington, DC 20224
Date:
In reply refer to:
DEC 3 1 1970
T:I:I:1:1
National Park Foundation
Washington, D. C. 20240
Gentlemen:
This is in reply to a letter dated September 3, 1970,
submitted by Mr. Bernard R. Mayer, requesting a ruling that you
qualify as an organization described in sections 170(b)(1)(A)(v)
and 170(b)(1)(A)(vi) of the Internal Revenue Code so that
contributions made to you are subject to the limitations provided
by section 170(b)(1)(A) as amended by the Tax Reform Act of 1969.
The information submitted indicates that you were established
as a charitable corporation to encourage private gifts of property
or income therefrom for the benefit of the National Park Service,
its activities, or its services. You would thereby further the
conservation of natural, scenic, historic, scientific, educational,
inspirational, or recreational resources for future generations
of Americans.
You were established by Public Law 90-209, 81 Stat. 656.
Section 8 of the Act provides in relevant part: "Contributions,
gifts, and other transfers made to or for the use of the
Foundation shall be regarded as contributions, gifts, or transfers
to or for the use of the United States." It is the Congressional
intent that, while the National Park Foundation is a private
corporation, it should be treated as an instrumentality of the
United States for the purpose of all tax laws. Senate Report No.
532, Ninetieth Congress; House Report No. 623, Ninetieth Congress.
Section 2 of the Act provides that your Board consist of
no less than eight members including; the Secretary of the Interior,
the Director of the National Park Service, ex officio, and no
less than six private citizens of the United States appointed by
the Secretary of the Interior.
-2-
National Park Foundation
The Foundation has perpetual succession with all the usual
powers and obligations of a corporation acting as a trustee,
including the power to sue and to be sued in its own name. The
Act creating the Foundation specifies that the United States is
not to be held liable for any debts, defaults, acts, or omissions
of the Foundation.
Within certain limitations as provided by the Act you are
authorized to accept, receive, solicit, hold, administer, and
use any gifts, devises, or bequests, either absolutely or in
trust, of real or personal property or any income therefrom or
other interest therein for the benefit of or in connection with,
the National Park Service, its activities, or its services.
Section 170 of the Code provides for the deduction of
charitable contributions, as defined in section 170(c), payment
of which is made within the taxable year, subject to the
limitations provided in section 170(b).
Section 170(c)(1) of the Code defines a charitable
contribution, in part, as meaning a contribution or gift to
or for the use of the United States, but only if such contri-
bution or gift is made for exclusively public purposes.
We conclude that contributions made to you are charitable
contributions within the meaning of section 170(c)(1) of the
Code, and are deductible by donors in computing their taxable
income in the manner and to the extent provided in section
170(b) of the Code.
Under section 170(b)(1)(A) of the Code an individual is
allowed an additional deduction of an amount not exceeding 10
percent of his adjusted gross income for contributions made to
certain organizations, including an organization described in
section 170(b)(1)(A)(v) of the Code in the taxable years
beginning after December 31, 1963, and beginning before January 1,
1970.
Section 170(b)(1)(A)(v) of the Code describes a governmental
unit referred to in section 170(c)(1) of the C de.
-3-
National Park Foundation
Section 170(b) (1) (A) of the Code was amended by the Tax Reform
Act of 1969 to provide that for the taxable years beginning after
December 31, 1969, an individual is allowed a deduction to the
extent that the aggregate of his contributions made to organizations
described in section 170(b)(1)(A) does not exceed 50 percent of his
contribution base. Contribution base is defined as adjusted gross
income (computed without regard to any net operating loss carry-
back to the taxable year under section 172).
We conclude, based upon the evidence presented, that you are
an organization described in section 170(b)(1)(A)(v) of the Code.
Accordingly, the additional 10 percent limitation provided in
section 170(b)(1)(A) of the Code is applicable to contributions
made to you by individual donors in the taxable year to which
that percentage is applicable. The 50 percent limitation
provided in section 170(b)(1)(A) of the Code, as amended by the
Tax Reform Act of 1969, is applicable to contributions made to
you in the taxable years beginning after December 31, 1969.
Since we hold that you are an organization described in
section 170(b)(1)(A)(v) of the Code, it is not deemed necessary
to consider whether you qualify as an organization described in
section 170(b)(1)(A)(vi) of the Code.
Sincerely yours,
Lester n. Utter
Chief, Individual Income Tax Branch
THE WHITE HOUSE
WASHINGTON
April 21, 1975
MEMORANDUM FOR:
Jack Marsh
FROM:
Bill Casselman
no
SUBJECT:
Status of Swimming Pool Proposal
At the request of the President, Jack Stiles has been working on a
revised proposal to construct a White House swimming pool. As you
will recall, the previous proposal was dropped last fall because of
high cost (approximately $250, 000) and possible adverse political
reaction.
Basically, the original proposal provided for the pool design, con-
struction, and contracting to be undertaken by the National Park
Foundation (NPF), a non-profit, tax exempt corporation, established
by law to accept gifts in connection with the activities of the National
Park Service (NPS). NPS would issue a construction permit to NPF
with the necessary environmental impact statement and Fine Arts
Commission clearance. NPF would then award the construction
contract on a competitive basis and would be responsible for its
administration. All construction work would be coordinated from a
security standpoint with the Secret Service. Upon completion of the
project, title to the pool would be formally accepted by NPF and trans-
ferred to NPS, which would administer the gift on behalf of the
Government.
The original proposal also provided for initial funding and indemnification
to be furnished to NPF thru an ad hoc, broad-based fund raising group to
be established for that purpose. Any additional funds would be distributed
among the 27 sports on the 1976 Olympic program. A strict dollar or value
limit on donations from any one source would be imposed. In addition,
donors of equipment or services would be prohibited from commercially
exploiting their connection with the project.
is
FORD
GERALD
LIBRAN,
2
The revised proposal differs in several substantial ways from the one
described above. First, the scope of the project has been reduced. In
an effort to make the proposal politically acceptable, it was decided
that not more than $75,000 would be expended for the total cost of the
construction. This would mean the elimination of any dressing or
exercise facilities and the use of berms and shrubbery as protective
screening in lieu of a climate-controlled, roofed-in pool enclosure.
The feasibility of this change is now being studied by Stiles and Gordon
Rudd, the contractor who built the pool at the President's home in
Alexandria.
Second, the contract would be awarded on a sole source basis, presumably
to Rudd, This would eliminate the expense and delay involved in com-
petitive bids. While NPF is not bound by the usual Federal procurement
laws and regulations applicable to Government agencies, the use of such a
contract might raise some eyebrows.
Third, initial funding and indemnification would be provided thru J. Willard
Marriott, using excess discretionary funds from the 1972 Inaugural Com-
mittee. This, too, carries some negative political implications because
of the association with the previous Administration. However, except in
the case of a short-fall in donations, the funds would be used only as an
interest free loan.
Finally, the loan would be repaid with monies raised from the following
sources: (a) Grand Rapids friends of the President, whose fund raising
efforts would be headed by Peter Secchia, a mobile home executive in
Grand Rapids, (b) the National Swimming Pool Institute and/or other
swimming-oriented organizations, and (c) donations sought via public
solicitation from an organization to be headed by a well-known fund
raiser, perhaps, Al Sehorn, a noted Olympic supporter. In all other
respects, the original proposal, including participation by NPF, would
remain the same.
cc: Phil Buchen
Jack Stiles
FORD & 038830 LIBRARY
THE WHITE HOUSE
WASHINGTON
June 10, 1975
MEMORANDUM TO:
PHIL BUCHEN
FROM:
RUSS ROURKE
R
Phil, I understand that one of the pool fund checks that has been submitted,
but not yet deposited, is a $1,000 check from Mrs. Nelson "Happy"
Rockefeller. Does this not pose the obvious legal problem of a gift
by, or in behalf of, a subordinate government official to his superior
(even though this is Vice President to President).
FYI, Bill Casselman, Jack Stiles and I will be reviewing all of these
checks over the course of the next several days.
Your guidance on this particular item was requested by JOM.
May 17, 1975
To:
Jack Stiles
From:
Eva Daughtrey
John Davis called our office today and said
that James Piper of Anaheim, California,
wants personally to contribute half of the cost
of a solar heater for the President's swimming
pool. Mr. Davis is in the business of solar
heating systems.
He would appreciate a call as soon as possible.
He wants to talk with you before the plans are
finalized, as he feels this would be an
application of energy saving.
His phone number is
652-7352
Thanks.
FORD is B7V LIBRA
pool
A.J. SPARKS & COMPANY
CORPORATE OFFICE
3040 CHARLEVOIX DRIVE S.E. SUITE 280
CENTENNIAL PARK
GRAND RAPIOS, MICHIGAN 49506
MARVIN D. STAHL
PRESIDENT
May 20, 1975
Mr. Philip W. Buchen
Legal Counsel
The White House
Washington, D.C. 20500
Dear Phil:
It is in our best interest to have our President
and his staff in good health.
The enclosed check is for the White House swim-
ming pool.
Good luck on this project.
Warmest personal regard's to you and President
Ford.
Than
FORDO i LIBRA
MARVIN D. STAHL
3295
3280 ROGUE RIVER ROAD
BELMONT, MICHIGAN 49306
AY
Natural Parks Foundation
My 200 1975 00 74-17 724
TO THE
ORDER OF
$200,
Two hundred
and no/100
DOLLAR
UNION BANK
MARVIN D. STAHL
AND TRUST COMPANY, N.A.
GRAND RAPIDS, MICHIGAN 49502
Marrin D. Pall
FREDERICK COLOMBO
Surmmung pool
1500 NORTH WOOOWARD SUITE 209
birmingham, MICHIGAN 48011
May 20, 1975
Mr. Philip W. Buchen
Counsel to the President
The White House
Washington, D.C.
Dear Phil:
I am enclosing herewith my check payable to
the National Parks Foundation as a contribution
toward the construction of the swimming pool now
being constructed for President Ford.
It is my understanding that this construction
program is strictly being subsidized through
voluntary contributions and I trust that in making
this contribution I will, in a very small way,
manifest my great admiration and respect for the
great service that the President is giving to our
country.
With kindest personal regards, I remain,
BERALD FORD LIBRARY
Sincerely WellCalombs yours,
9-32
720
FREDERICK COLOMBO
2069
ATTORNEY
1500 N. WOODWARD AVENUE SUITE 209
birmingham, MICH. 48011
may20 1975
P
AY
TO THE
ORDER
National Packs Frendation
$500.10
OF
00
Five hundred and
100 DOLLARS
WEST MAPLE-CRANBROOK OFFICE - 57
BLOOMFIELD VILLAGE
National Bank of Detroit
NB
DETROIT, MICHIGAN
WILLIAM W. IRWIN
3890 LAKE DRIVE
GRAND RAPIDS, MICHIGAN
49506
May 22, 1975
Mr. Philip W. Buchen
Executive Offices
The White House
Washington, D.C. 20500
Dear Phil:
I am enclosing herewith a check made out to the National
Parks Foundation which is to be used for construction of
the swimming pool on White House grounds.
It was a real pleasure, Phil, to see you when I was in
Washington week before last. We had an unprecedented trip
from the standpoint of enjoying it, knowledge secured, etc.
Thanks very much, Phil, for your part in making this such
an enjoyable trip for us.
As you can well imagine, Mary Lou was so enthusiastic about
the couple days that we spent there that only now are her
feet beginning to come back to the ground.
With best Bill regards,
William W. Irwin
WWI/smc
FORD i GERALD LIBRARY
Enc.
296
WILLIAM W. IRWIN
3890 LAKE DRIVE, SE.
GRAND RAPIDS, MICH. 49506
Day
TO THE
national Parks Foundation
may 23 $1000 = 1975 74-17 724 00
ORDER OF
One thousand and 00/100
DOLLARS
UNION BANK
AND TRUST company, N.A.
GRAND RAPIDS, MICHIGAN 49502
William I wan
THE WHITE HOUSE
WASHINGTON
May 23, 1975
Dear Bill:
Enclosed are checks representing contributions
to the "Swimming Pool Fund" as follows:
1 - Frederick Colombo
Attorney
1500 N. Woodward Avenue
Birmingham, Michigan
Amount: $500.00.
2. - Mr. Marvin D. Stahl
3280 Rogue River Road
Belmont, Michigan
Amount: $200.00
Both are payable to the National Parks Foundation.
I presume the receipt of these checks will be
acknowledged by your Committee.
I am very proud that you have taken on the worthy
task of heading up the drive to raise funds for
the White House swimming pool, and I send my best
wishes to you for success.
Sincerely,
Thil
Philip W. Buchen
Counsel to the President
Mr. W. J. Schuiling
President
Financial General Bank Shares, Inc.
Suite - 12th Floor
1701 Pennsylvania Avenue, N. W.
Washington, D. C. 20006
BERALD FORD LIBRARY
Enclosures
FREDERICK COLOMBO
1500 NORTH WOODWARD SUITE 209
BIRMINGHAM, MICHIGAN 48011
May 20, 1975
Mr. Philip W. Buchen
Counsel to the President
The White House
Washington, D.C.
Dear Phil:
I am enclosing herewith my check payable to
the National Parks Foundation as a contribution
toward the construction of the swimming pool now
being constructed for President Ford.
It is my understanding that this construction
program is strictly being subsidized through
voluntary contributions and I trust that in making
this contribution I will, in a very small way,
manifest my great admiration and respect for the
great service that the President is giving to our
country.
With kindest personal regards, I remain,
Sincerely JuliCalombs yours,
FORD & LIBRAR
A. J. SPARKS & COMPANY
CORPORATE OFFICE
3040 CHARLEVOIX DRIVE S.E. SUITE 280
CENTENNIAL PARK
GRAND RAPIDS, MICHIGAN 49506
MARVIN D. STAHL
PRESIDENT
May 20, 1975
Mr. Philip W. Buchen
Legal Counsel
The White House
Washington, D.C. 20500
Dear Phil:
It is in our best interest to have our President
and his staff in good health.
The enclosed check is for the White House swim-
ming pool.
Good luck on this project.
Warmest personal regards to you and President
Ford.
Than
MDS:ph
Enclosure
FORD
8A sund W May 25, 1975 THE NEWS AMERICAN
Backstairs At White House
Swimming Hole For
Ford Costs $52,000
By HELEN THOMAS
received at the hands of President Ford's staffers. She re-
sented the guards put around the hideaway office when she
WASHINGTON - (UPI) - President Ford can hardly
was sorting through Nixon papers.
wait to get into the swimming pool he has ordered built in the
She was also being checked in and out of the White
backyard of the White House.
House.
The construction company still is digging the hole for
But the Ford aides were acting under court orders and
the $52,000 pool, which will be paid for by public subscription
they claim there was no intent to make things more difficult.
with a limit of $1,000 from any one person.
Miss Woods is often seen on the Washington party cir-
Ford keeps asking if the concrete has been poured yet,
cuit, and there is some question whether she will want to go
and his aides tease him by saying that there will be no lining,
to California to live. Except for her devotion to the Nixon
only water poured into a dirt hole.
family, most of her friends are in Washington.
food
May 28, 1975
Dear Bill:
Enclosed is a check in the amount of
$1,000 sent by Bill Irwin to the
order of National Parks Foundation.
His full name and address is as
follows:
Mr. William W. Irwin
3890 Lake Drive, S.E.
Grand Rapids, Mich. 49506
Sincerely,
Philip W. Buchen
Counsel to the President
Mr. W. J. Schuiling
President
Financial General Bank Shares, Inc.
1701 Pennsylvania Avenue, N. W.
Washington, D. C. 20006
Enclosure
FORD & LIBRARY
May 28, 1975
Dear Bill:
Many thanks for the check you sent made
payable to the National Parks Foundation
to apply on construction of the White
House swimming pool. It is much
appreciated and I have promptly turned
it over to Bill Schmiling who is serving
as Chairman of the fund drive.
I appreciated your comments about your
visit in Washington, and even though I
have been here longer, I share Mary Lou's
enthusiasm for this fascinating place and
the exciting events we are able to enjoy.
Warmest pessonal regards to you and Mary
Lou from Bunny and me.
Sincerely yours,
Philip W. Buchen
Counsel to the President
Mr. William W. Irwin
3890 Lake Drive, S. E.
Grand Rapids, Michigan 49506
FORD i LIBRARY-
UNION BANK NATIONAL 200 AND OTTAWA ASSOCIATION TRUST N.W., COMPANY Swimp Pool
GRAND RAPIDS, MICHIGAN 49502
June 2, 1975
EDWARD J. FREY
Chairman
Mr. William J, Schuiling
President and Chief
Executive Officer
Financial General Bankshares Inc.
1701 Pennsylvania Ave. N.W.
Washington D.C. 20006
Dear Bill:
Enclosed are checks payable to the National
Parks Foundation for President Ford's swimming
pool. These are checks from directors of
our bank as well as two or three other checks
sent directly to Phil Buchen.
Union Bank directors fully support this program
and hope that you will be successful in raising
the $63,000.
Very best Red regards,
enclosures
FORD i 038470 LIBRAR
THE WHITE HOUSE
For file
WASHINGTON
June 10, 1975
MEMORANDUM FOR:
R USS ROURKE
JACK STILES
FROM:
BILL CASSELMAN 26
SUBJECT:
Swimming Pool
Pursuant to our meeting last week, attached are the revised guidelines
for acceptance of donations to the swimming pool fund.
Enclosure
bcc: Phil Buchen
FORD is LIBRARY 038400
The National Park Foundation (NPF) is a charitable, non-profit
corporation established by law to accept and administer gifts in
connection with the activities and services of the National Park
Service (NPS). NPF has agreed to use its good offices to assist
in the construction of a swimming pool on the White House grounds
for the benefit of the President of the United States, his family and
guests. By resolution of its Board of Trustees, NPF has specifically
agreed to accept public donations to the extent necessary to complete
construction of the pool, and to make a full and public accounting of the
use of all funds received for the project.
With regard to the acceptance of donations for this project, the following
guidelines are to be observed:
1.
The maximum cash donation which may be accepted from any one
person is $1,000; the term "person" shall include tax exempt
organizations as described in Section 501(c)(3) of the Internal
Revenue Code (see attached text).
2.
All cash donations shall be by check payable to the "National
Park Foundation, White House Swimming Pool Fund" or similarly
described payee.
3.
Donations of equipment or services may be accepted up to a
maximum value of $1, 000.
4.
No donations from any commercial corporation or other business
entity, or any labor organization, shall be accepted.
5.
No Federal funds or institutional funds of NPF shall be accepted
or expended in connection with the project.
6.
Contributions in excess of those required to complete the project
may be donated by NPF to NPS to be utilized in the administration
of the White House and its grounds.
7.
All contributions to NPF are tax deductible to the extent outlined
in the attached letter dated December 31, 1970, from the Internal
Revenue Service to NPF.
FORD
§ 501
INCOME TAXES
Ch. 1
Editorial Notes
Section 504, relating to denial of exemption was repealed by Pub.L. 91-172,
Title 1, $ 101 (j) (15), Dec. 30, 1969, 83 Stat. 527.
§ 501.
Exemption from tax on corporations, certain trusts,
etc.
(a) Exemption from taxation.-An organization described in subsection
(c) or (d) or section 401(a) shall be exempt from taxation under this subtitle
unless such exemption is denied under section 502 or 503.
(b) Tax on unrelated business income and certain other activities.-An
organization exempt from taxation under subsection (a) shall be subject to
tax to the extent provided in parts II and III of this subchapter, but
(notwithstanding parts II and III of this subchapter) shall be considered an
organization exempt from income taxes for the purpose of any law which
refers to organizations exempt from income taxes.
(c) List of exempt organizations.-The following organizations are re-
ferred to in subsection (a):
(1) Corporations organized under Act of Congress, if such corpora-
tions are instrumentalities of the United States and if, under such Act,
as amended and supplemented, such corporations are exempt from
Federal income taxes.
(2) Corporations organized for the exclusive purpose of holding title
to property, collecting income therefrom, and turning over the entire
amount thereof, less expenses, to an organization which itself is exempt
under this section.
(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,
no substantial part of the activities of which is 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.
(4) Civic leagues or organizations not organized for profit but operat-
ed exclusively for the promotion of social welfare, or local associations
of employees, the membership of which is limited to the employees of a
designated person or persons in a particular municipality, and the net
earnings of which are devoted exclusively to charitable, educational, or
RD
recreational purposes.
(5) Labor, agricultural, or horticultural organizations.
BERALD
LIBRARY
(6) Business leagues, chambers of commerce, real-estate boards,
boards of trade, or professional football leagues (whether or not
administering a pension fund for football players), not organized for
398
US Treasury Department
Internal Revenue Service
Washington, DC 20224
Date:
in reply refer. to:
DEC 3.1 1970
T:I:I:1.1
STATEMENT
National Park Foundation
Washington, D. C. 20240
Centlemen:
This is in reply to a letter dated September 3, 1970,
submitted by Mr. Bernard R. Mayer, requesting a ruling that you
qualify as an organization described in sections 170(b)(1)(A)(v)
and 170(b)(1) (A) (vi) of the Internal Revenue Code so that
contributions made to you are subject to the limitations provided
by section 170(b)(1) (A) as amended by the Tax Reform Act of 1969.
The information submitted indicates that you were established
as 2 charitable corporation to encourage private gifts of property
or income therefrom for the benefit of the National Park Service,
its activities, or its services. You would thereby further the
conservation of natural, scenic, historic, scientific, educational,
inspirational, or recreational resources for future generations
of Americans.
You were established by Public Law 90-209, 81 Stat. 656.
Section 8 of the Act provides in relevant part: "Contributions,
gifts, and other transfers made to or for the use of the
Foundation shall be regarded as contributions, gifts, or transfers
to or for the use of the United States." It is the Congressional
intent that, while the National Park Foundation is a private
corporation, it should be treated as an instrumentality of the
United States for the purpose of all tax laws. Senate Report No.
532, Ninetieth Congress; House Report No. 623, Ninetieth Congress.
Section 2 of the Act provides that your Board consist of
no less than eight members including; the Secretary of the Interior,
the Director of the National Park Service, ex officio, and no
less than six private citizens of the United States appointed by
the Secretary of the Interior.
SERALD
-2-
National Park Foundation
The Foundation has perpetual succession with all the usual
powers and obligations of a corporation acting as a trustee,
including the power to sue and to be sued in its own name. The
Act creating the Foundation specifies that the United States is
not to be held liable for any debts, defaults, acts, or omissions
of the Foundation.
Within certain limitations as provided by the Act you are
authorized to accept, receive, solicit, hold, administer, and
use any gifts, devises, or bequests, either absolutely or in
trust, of real or personal property or any income therefrom or
other interest therein for the benefit of or in connection with,
the National Park Service, its activities, or its services.
Section 170 of the Code provides for the deduction of
charitable contributions, as defined in section 170(c), payment
of which is made within the taxable year, subject to the
limitations provided in section 170(b).
Section 170(c) (1) of the Code defines a charitable
contribution, in part, as meaning a contribution or gift to
or for the use of the United States, but only if such contri-
bution or gift is made for exclusively public purposes.
We conclude that contributions made to you are charitable
contributions within the meaning of section 170(c)(1) of the
Code, and are deductible by donors in computing their taxable
income in the manner and to the extent provided in section
170(b) of the Code.
Under section 170(b)(1) (A) of the Code an individual is
allowed an additional deduction of an amount not exceeding 10
percent of his adjusted gross income for contributions made to
certain organizations, including an organization described in
section 170(b)(1)(A)(v) of the Code in the taxable years
beginning after December 31, 1963, and beginning before January 1,
1970.
Section 170(b)(1)(A)(v) of the Code describes a governmental
unit referred to in section 170(c)(1) of the C de.
GERALE FORD
-3-
National Park Foundation
Section 170(b) (1) (A) of the Code was amended by the Tax Reform
Act of 1969 to provide that for the taxable years beginning after
December 31, 1969, an individual is allowed a deduction to the
extent that the aggregate of his contributions made to organizations
described in section 170(b)(1)(A) does not exceed 50 percent of his
contribution base. Contribution base is defined as adjusted gross
income (computed without regard to any net operating loss carry-
back to the taxable year under section 172).
We conclude, based upon the evidence presented, that you are
an organization described in section 170(b)(1)(A)(v) of the Code.
Accordingly, the additional 10 percent limitation provided in
section 170(b)(1)(A) of the Code is applicable to contributions
made to you by individual donors in the taxable year to which
that percentage is applicable. The 50 percent limitation
provided in section 170(b)(1)(A) of the Code, as amended by the
Tax Reform Act of 1969, is applicable to contributions made to
you in the taxable years beginning after December 31, 1969.
Since Ha hold that you are an organization described in
section 170(b)(1)(A)(v) of the Code, it is not deemed necessary
to consider whether you qualify as an organization described in
section 170(b)(1)(A)(vi) of the Code.
Sincerely yours,
Lester n. Utter
Chief, Individual Income Tax Branch
GERALD FORD
THE WHITE HOUSE
WASHINGTON
June 10, 1975
MEMORANDUM FOR:
RUSS ROURKE
JACK STILES
FROM:
BILL CASSELMAN 20
SUBJECT:
Swimming Pool
Pursuant to our meeting last week, attached are the revised guidelines
for acceptance of donations to the swimming pool fund.
Enclosure
bcc: Phil Buchen
FORD & LIBRARY 07V835
The National Park Foundation (NPF) is a charitable, non-profit
corporation established by law to accept and administer gifts in
connection with the activities and services of the National Park
Service (NPS). NPF has agreed to use its good offices to assist
in the construction of a swimming pool on the White House grounds
for the benefit of the President of the United Statës, his family and
guests. By resolution of its Board of Trustees, NPF has specifically
agreed to accept public donations to the extent necessary to complete
construction of the pool, and to make a full and public accounting of the
use of all funds received for the project.
guidelines are to be observed:
With regard to the acceptance of donations for this project, the following
1.
The maximum cash donation which may be accepted from any one
person is $1, 000; the term "person" shall include tax exempt
organizations as described in Section 501(c)(3) of the Internal
Revenue Code (see attached text).
2.
All cash donations shall be by check payable to the "National
described payee.
Park Foundation, White House Swimming Pool Fund" or similarly
3.
Donations of equipment or services may be accepted up to a
maximum value of $1, 000.
4.
No donations from any. commercial corporation or other business
entity, or any labor organization, shall be accepted.
5.
No Federal funds or institutional funds of NPF shall be accepted
or expended in connection with the project.
6.
Contributions in excess of those required to complete the project
may be donated by NPF to NPS to be utilized in the administration
of the White House and its grounds.
7.
All contributions to NPF are tax deductible to the extent outlined
in the attached letter dated December 31, 1970, from the Internal
Revenue Service to NPF.
LIBRARY GERALD FORD
§ 501
INCOME TAXES
Ch. 1
Editorial Notes
Section 504, relating to denial of exemption was repealed by Pub.L. 91-172,
Title 1, $ 101 (j) (15). Dec. 30. 1969, 83 Stat. 527.
§ 501.
Exemption from tax on corporations, certain trusts,
etc.
(a) Exemption from taxation.-An organization described in subsection
(c) or (d) or section 401(a) shall be exempt from taxation under this subtitle
unless such exemption is denied under section 502 or 503.
(b) Tax on unrelated business income and certain other activities.-An
organization exempt from taxation under subsection (a) shall be subject to
tax to the extent provided in parts II and III of this subchapter, but
(notwithstanding parts II and III of this subchapter) shall be considered an
organization exempt from income taxes for the purpose of any law which
refers to organizations exempt from income taxes.
(c) List of exempt organizations.-The following organizations are re-
ferred to in subsection (a):
(1) Corporations organized under Act of Congress, if such corpora-
tions are instrumentalities of the United States and if, under such Act,
as amended and supplemented, such corporations are exempt from
Federal income taxes.
(2) Corporations organized for the exclusive purpose of holding title
to property, collecting income therefrom, and turning over the entire
amount thereof, less expenses, to an organization which itself is exempt
under this section.
(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,
no substantial part of the activities of which is 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.
(4) Civic leagues or organizations not organized for profit but operat-
ed exclusively for the promotion of social welfare, or local associations
of employees, the membership of which is limited to the employees of a
designated person or persons in a particular municipality, and the net
earnings of which are devoted exclusively to charitable, educational, or
recreational purposes.
(5) Labor, agricultural, or horticultural organizations.
(6) Business leagues, chambers of commerce, real-estate boards,
boards of trade, or professional football leagues (whether or not
administering a pension fund for football players), not organized for
OF
398
US Treasury Departmen
Internal Revenue Service
Washington, DC 20224
Date:
In reply relee. to:
DEC 3.1 1970
T:I:I:1.1
National Park Foundation
Washington, D. C. 20240
Centlemen:
This is in reply to a letter dated September 3, 1970,
submitted by Mr. Bernard R. Mayer, requesting'a ruling that you
qualify as an organization described in sections (b) (1) (v)
and 170(b)(1) (A) (vi) of the Internal Revenue Code so that
contributions made to you are subject to the limitations provided
by section 170(b)(1)(A) as amended by the Tax Reform Act of 1969.
The information submitted indicates that you ware established
as 2 charitable corporation to encourage private gifts of property
or income therefrom for the banefit of the National Park Service,
its activities, or its services. You would thereby further the
conservation of natural, scenic, historic, scientific, educational,
inspirational, or recreational resources for future generations
of Americans.
You were established by Public Law 90-209, 81 Stat. 656.
Section 8 of the Act provides in relevant part: "Contributions,
gifts, and other transfers made to or for the use of the
Foundation shall be regarded as contributions, gifts, or transfers
to or for the use of the United States." It is the Congressional
intent that, while the National Park Foundation is 2 private
corporation, it should be treated as an instrumentality of the
United States for the purpose of all tax laws. Senate Report No.
532, Ninetieth Congress; House Report No. 623, Ninetieth Congress.
Section 2 of the Act provides that your Board consist of
no less than eight members including; the Secretary of the Interior,
the Director of the National Park Service, ex officio, and no
less than six private citizens of the United States appointed by
the Secretary of the Interior.
GERALD FORD
-2-
National Park Foundation
The Foundation has perpetual succession with 277 the usual
powers and obligations of a corporation acting as a trustee,
including the power to sua and to be sued in its own name. The
Act creating the Foundation specifies that the United States is
not to be held liable for any debts, defaults, acts, or omissions
of the Foundation.
Within certain limitations as provided by the Act you are
authorized to accept, receive, solicit, hold, administer, and
use any gifts, devises, or bequests, either absolutely or in
trust, of real or personal property or any income therefrom or
other interest therein for the benefit of or in connection with,
the National Park Service, its activities, or its services.
Section 170 of the Code provides for the deduction of
charitable contributions, as defined in section 170(c), payment
of which is made within the taxable year, subject to the
limitations provided in section 170(b).
Section 170(c) (1) of the Code defines a charitable
contribution, in part, as meaning 2 contribution or gift to
or for the use of the United States, but only if such contri-
bution or gift is made for exclusively public purposes.
We conclude that contributions made to you are charitable
contributions within the meaning of section 170(c)(1) of the
Code, and are deductible by donors in computing their taxable
income in the manner and to the extent provided in section
170(b) of the Code.
Under section 170(b)(1)(A) of the Code an individual is
allowed an additional deduction of an amount not exceeding 10
percent of his adjusted gross income for contributions made to
certain organizations, including an organization described in
section 170(b)(1)(A)(v) of the Code in the taxable years
1970. beginning after December 31, 1963, and beginning before January 1,
Section 170(b)(1)(A)(v) of the Code describes a governmental
unit referred to in section 170(c)(1) of the C de.
LIBRARY GERALD P. FORD
-3-
National Park Foundation
Section 170(b) (1) (A) of the Code was amended by the Tax Reform
Act of 1969 to provide that for the taxable years beginning after
December 31, 1969, an individual is allowed a deduction to the
extent that the aggregate of his contributions made to organizations
described in section 170(b)(1)(A) does not exceed 50 percent of his
contribution base. Contribution base is defined as adjusted gross
income (computed without regard to any net operating loss carry-
back to the taxable year under section 172).
We conclude, based upon the evidence presented, that you are
an organization described in section 170(b)(1)(A)(v) of the Code.
Accordingly, the additional 10 percent limitation provided in
section 170(b) (1) (A) of the Code is applicable to contributions
made to you by individual donors in the taxable year to which
that percentage is applicable. The 50 percent limitation
provided in section 170(b)(1) (A) of the Code, as amended by the
Tax Reform Act of 1969, is applicable to contributions made to
you in the taxable years beginning after December 31, 1969.
Since Ha hold that you are an organization described in
section 170(b)(1)(A)(v) of the Code, it is not deemed necessary
to consider whether you qualify as an organization described in
section 170(b)(1)(A)(vi) of the Code.
Sincerely yours,
Lester H. Utter
Chief, Individual Income Tax Branch
R.FORD
GERALD
ANVISIT
,
Des aSwimming
Poop" file.
Wednesday 6/11/75
7:00
Checked with Barry on the $1,000 check from
"Happy" Rockefeller.
He said Casselman has already discussed this
with Rourke and Stiles and they all agreed to
return the check. There is a Federal statute
which prohibits gifts from subordinate officials
to their superiors and, while this may not
specifically exclude wives, clearly the spirit
of the statute does.
FORD is LIBRARY 079835
Wednesday 6/11/75
7:00
Checked with Barry on the $1,000 check from
"Happy" Rockefeller.
He said Casselman has already discussed this
with Rourke and Stiles and they all agreed to
return the check. There is at Federal statute
which prohibits gifts from subordinate officials
to their superiors and, while this may not
specifically exclude wives, clearly the spirit
of the statute does.
FORD & GERALD LIBRARY
THE WHITE HOUSE
WASHINGTON
June 10, 1975
MEMORANDUM TO:
PHIL BUCHEN
FROM:
RUSS ROURKE R
Phil, I understand that one of the pool fund checks that has been submitted,
but not yet deposited, is a $1,000 check from Mrs. Nelson "Happy"
Rockefeller. Does this not pose the obvious legal problem of a gift
by, or in behalf of, a subordinate government official to his superior
(even though this is Vice President to President).
FYI, Bill Casselman, Jack Stiles and I will be reviewing all of these
checks over the course of the next several days.
Your guidance on this particular item was requested by JOM.
FORD
Swinning pool
UNION BANK AND TRUST COMPANY Drey Edward
NATIONAL ASSOCIATION
200 OTTAWA N.W.,
GRAND RAPIDS, MICHIGAN 49502
EDWARD ]. FREY
June 12, 1975
Chairman
Mr. Philip Buchen
The White House
Washington, D.C. 20500
Dear Phil:
Enclosed is another check for Jerry Ford's
swimming pool.
We would like to know how this fund drive
campaign is going.
Very best Rod Segards,
EJF: 1w
enclosure
FORD is PERALD LIBRAR
CHARLES R. EVENSON
1024
2112 ROBINSON RD., S.E.
74-17
ORDER PAY TO OF THE nate Parks Foundation 6/9
GRAND RAPIDS, MICH. 49506
1975 724
$250 00
100
two Hundred Fifty and Too 00
/
DOLLARS
UNION BANK
AND TRUST COMPANY, N.A.
GRAND RAPIDS. MICHIGAN 49502
MEMO
FORD is G7V1 LIBK
Swimming
Pool.
THE WHITE HOUSE
WASHINGTON
June 17, 1975
Dear Bill:
Here's another check for the National Parks
Foundation in the amount of $250 to be used
for the swimming pool at the White House.
The check is from Charles R. Evenson at
2112 Robinson Road, S. E., Grand Rapids,
Michigan, 49506.
Ed Frey was the one who sent it on to me and
he said he would like to know how the fund
drive is going. Therefore, I would appreciate
your calling Ed on this point.
Sincerely yours,
The
Philip W. Buchen
Counsel to the President
Mr. W. J. Schuiling
President
Financial General Bank Shares, Inc.
1701 Pennsylvania Avenue, N. W.
Washington, D. C. 20006
Enclosure
LIBRARY GERALD ? FORD
1024
CHARLES R. EVENSON
2112 ROBINSON RD., S.E.
74-17
ORDER TO OF THE nate Parks Foundation 6/9
GRAND RAPIDS, MICH. 49506
1975 724
PAY
$250 TOO 00
two Hundred Fafty and Too 00
/
DOLLARS
UNION BANK
AND TRUST company, N.A.
GRAND RAPIDS. MICHIGAN 49502
Charl Evensor
MEMO
UNION BANK AND TRUST COMPANY
NATIONAL ASSOCIATION
200 OTTAWA N.W.,
GRAND RAPIDS, MICHIGAN 49502
EDWARD J. FREY
June 12, 1975
Chairman
Mr. Philip Buchen
The White House
Washington, D.C. 20500
Dear Phil:
Enclosed is another check for Jerry Ford's
swimming pool.
We would like to know how this fund drive
campaign is going.
Very best Rod regards,
EJF:1w
enclosure
t Address GERALD
THE WHITE HOUSE
WASHINGTON
December 8, 1975
MEMORANDUM FOR:
RON NESSEN
FROM:
PHIL BUCHEN T.W.B.
SUBJECT:
White House Pool Photo
Referencing your request to Dick Cheney for advice on the
use of a photo of the White House swimming pool in Rudd's
new swimming pool catalogue, I recommend that they not
be allowed to use this photo. It is my understanding that
Jack Stiles indicated to all commercial donors when they
made their contributions that it would not be possible to
use photos of the pool in connection with advertising
campaigns. To grant approval in this case would be
inconsistent with this previous decision and would too
closely resemble a White House endorsement of the Rudd
firm's work.
FOND
GERALD
LIBRARY
MEMORANDUM
THE WHITE HOUSE
WASHINGTON
November 24, 1975
MEMORANDUM FOR:
PHIL BUCHEN
FROM:
DICK CHENEY
D
Attached is a request from the people who built the swimming
pool. They would like to use a picture of it in their brochure.
Please handle this matter directly with Ron Nessen.
Thanks.
Attachment
FORD is DERALT LIBRARY
Rudd's SWIMMING
POOL SUPPLY CO.,
INC.
5145 DUKE STREET
POOL
ALEXANDRIA, VIRGINIA 22304 Phone 751-3100
TITUTE
November 17, 1975
Mr. Ron Nessen
The White House
1600 Pennsylvania Avenue
Washington, D.C.
Subject: White House Pool Photo
Dear Ron:
Please find enclosed a photo of the White House swimming
pool. This is a request for your approval to use this photo
on our 1976 Rudd's Swimming Pool Supply Catalog. The printing
will be 20,000. We propose to work in the theme of 1776-1976
Bicentennial, color red, white, and blue.
Gordon and I want to thank you for all the cooperation you and
your people have extended to us.
Thanking you in advance.
Very truly yours,
RUDD'S SWIMMING POOL SUPPLY CO., INC.
Rund K.M. Rudd
GERALD
LIBRARY
Swimming Pool
Tuesday 2/24/76
2:15 Adolph Kiefer called to say that while Mr. Rumsfeld
was here he had asked Mr. Kiefer to assist in the
swimming pool -- covers for the pool, etc.
He is a former neighbor of his in Northfield, Ill.
National Chairman of the Boy Scouts for Aquatics.
He did not do any work on the pool but a lot of his friends
did. * He would very much to see the pool.
He is presently on the research staff in sports advertising
of Sears.
I checked with Rex Scouten's office (Betty Hogue)
2650
and she said very few people are allowed to see the
pool and Mr. Scouten would have to take him there.
(If Mr. Buchen said he should do it, she would check
with him.)
I checked with Mr. Rumsfeld's office (Lee Goodell) and
she checked with Mr. Rumsfeld and called me back late
this afternoon and said Mr. Rumsfeld and he said
"definitely do it - - he's an olympic champ and he's a
very fine man."
* contributed equipment
3:00 Kiefer had called from the Red Cross Headquarters and
857-3701
said I could reach him there if we had an answer.
(Burnside's office)
When I called back he had gone.
He had called earlier from the Washington Hilton but
234-9700
was not at that number when I tried.
(pay phone)
Callel the Washington Hilton and they have no one
483-3000
registered there by that name.
Called Adolph Kiefer's residence in Northfield;
there was no answer.
BERALD FORD
(312) 446-8866
Not at Hay Adams
638-2260
347-3000
Not at the Mayflower
Wednesday 2/25/76
Wednesday 2/25/76
8:55 Reached Mr. Pfeifer's home; he is staying at a Holiday
Inn but they don't know which one.
He is here with the Boy Scouts Convention.
Called Boy Scouts of America and they indicate
530-9360
the convention is being held at the Washington Hilton.
Called the Washington Hilton and they will try to
483-3000
reach Mr. Pfeifer (talked with someone at the convention).
9:10
Called Rex Scouten and he will arrange for a visit to
the swimming pool if we approve it.
Would prefer
some time before 1 o'clock (as they have two affairs
going on at the same time) -- or tomorrow.
But if
neither is convenient, they can squeeze him in.
9:20
Mr. Pfeifer called back; he can be over here in five
minutes; Mr. Scouten will clear him at the Northwest
gate and take him to see the pool.
(Phone booth
234-9776
(Pfeifer said he had seen Mr. Rumsfeld at breakfast
this morning and Rumsfeld told him if he had any
problem to call his secretary and she would get him in.)
FORD is GERALD LIBRARY