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This file contains background material. These are handwritten notes of Becker and Ford.

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22927668
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Ford, Gerald R. - Vice Presidential Confirmation - General (2)
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22927668
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Ford, Gerald R. - Vice Presidential Confirmation - General (2)
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This file contains background material. These are handwritten notes of Becker and Ford.
collections
Benton L. Becker Papers
General Subject Files
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Campaign funds
Congressional elections
Governmental investigations
Presidential appointments
Vice-Presidents
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22927668
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1973-11-30
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11
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1973
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1967-10-01
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1967
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The original documents are located in Box 1, folder "Ford, Gerald R. - Vice Presidential Confirmation - General (2)" of the Benton L. Becker Papers 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. Benton Becker donated to the United States of America his copyrights in all of his unpublished writings in National Archives collections.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 1 of the Benton Becker Papers at the Gerald R. Ford Presidential Library UNITED STATES DEPARTMENT OF JUSTICE WASHINGTON, D.C. 20530 Address Reply to the Division Indicated AUG 10 1973 and Refer to Initials and Number HEP: sdg 72-17m-0 AUG C. 1973' Mr. Louis Fink P.O. Box 5685 Orlando, Florida 33112 Dear Mr. Fink: This will reply to a recent letter sent to this Department signed by yourself and nine other persons from the Orlando, Florida, area setting forth what you allege to be possible violations of Federal and New Mexico election laws in connection with the 1970 re-election campaign of Senator Joseph M. Montoya. As we see them, the substance of your allegations is that Senator Montoya received several contributions from labor organizations which were funneled through paper political committees located in the District of Columbia. Federal law does not prohibit the acceptance of political contributions by "paper" committees on the behalf of candidates for Federal office, provided that such committees register and report pursuant to the applicable Federal disclosure statute. In 1970, that statute was the Corrupt Practices Act of 1925, Title 2 United States Code, Section 241 et, seq., which has since been re- placed by more stringent provisions contained in Title III of the Federal Election Campaign Act of 1971, Under the Corrupt Practices Act, a political committee was only required to file reports of contributions and expenditures accepted or disbursed in connection with a general election, as contrasted with primary contests; and then only if the committee in question operated in more than one state. The Act did not define the District of Columbia as a state. Moreover, neither this legislation, nor the new Federal Election Campaign Act, prohibits the operation of "paper" political com- mittees, as long as they have both a Chairman and a Treasurer. As you are probably aware, Federal law does prohibit the making and the knowing acceptance of contributions from labor organizations such as those described in your correspondence. The applicable statute is Title 18, United States Code, Section 610. GERALD A LIBRAY FORD - 2 - However, as construed by the courts, and as amended by Section 205 of the Federal Election Campaign Act, this section prohibits only such contributions which are made from the union treasury or from other monies which are either coerced from union members or are required as a condition for membership in the union. Section 610 does not generally prohibit the making or the acceptance of political contributions from a political committee supported by a union, (such as the Committee on Political Education which is affiliated with the AFL-CIO), provided that the monies contributed to such a political committee constitute the voluntary and personal donations of the union's members and such funds are kept segregated from monies that are required as a condition for membership in the union. Should you have any information tending to indicate that any of the contributions listed on page two of your correspondence either represented the donation of general union funds, or monies coerced from the unions' respective memberships, we recommend that you provide such information to the local office of the Federal Bureau of Investigation. Finally, we note that your letter raises several possible violations of New Mexico law arising out of Senator Montoya's 1970 campaign. Since these are not Federal matters, they are not within the jurisdiction of this Department. We therefore suggest that you bring any information that you may have in this regard to the attention of the New Mexico Secretary of State. Sincerely, HENRY E. PETERSEN Assistant Attorney General Criminal Division By: Acting THOMAS Chief, J. McTIERNAN Fraud Section GERALD A LIBRARY FORD UNITED STATES DEPARTMENT OF JUSTICE WASHINGTON, D.C. 20530 Address Reply to the Division Indicated AUG 10 1973 and Refer to Initials and Number HEP:TJM:CCD:sdg 72-17m-0 AUG - 1373' Mr. Louis Fink P.O. Box 5685 Orlando, Florida 33112 Dear Mr. Fink: This will reply to a recent letter sent to this Department signed by yourself and nine other persons from the Orlando, Florida, area setting forth what you allege to be possible violations of Federal and New Mexico election laws in connection with the 1970 re-election campaign of Senator Joseph M. Montoya. As we see them, the substance of your allegations is that Senator Montoya received several contributions from labor organizations which were funneled through paper political committees located in the District of Columbia. Federal law does not prohibit the acceptance of political contributions by "paper" committees on the behalf of candidates for Federal office, provided that such committees register and report pursuant to the applicable Federal disclosure statute. In 1970, that statute was the Corrupt Practices Act of 1925, Title 2 United States Code, Section 241 et. seq., which has since been re- placed by more stringent provisions contained in Title III of the Federal Election Campaign Act of 1971. Under the Corrupt Practices Act, a political committee was only required to file reports of contributions and expenditures accepted or disbursed in connection with a general election, as contrasted with primary contests; and then only if the committee in question operated in more than one state. The Act did not define the District of Columbia as a state. Moreover, neither this legislation, nor the new Federal Election Campaign Act, prohibits the operation of "paper" political com- mittees, as long as they have both a Chairman and a Treasurer. As you are probably aware, Federal law does prohibit the making and the knowing acceptance of contributions from labor organizations such as those described in your correspondence. The applicable statute is Title 18, United States Code, Section 610. SEHALD FORD - 2 - However, as construed by the courts, and as amended by Section 205 of the Federal Election Campaign Act, this section prohibits only such contributions which are made from the union treasury or from other monies which are either coerced from union members or are required as a condition for membership in the union. Section 610 does not generally prohibit the making or the acceptance of political contributions from a political committee supported by a union, (such as the Committee on Political Education which is affiliated with the AFL-CIO), provided that the monies contributed to such a political committee constitute the voluntary and personal donations of the union's members and such funds are kept segregated from monies that are required as a condition for membership in the union. Should you have any information tending to indicate that any of the contributions listed on page two of your correspondence either represented the donation of general union funds, or monies coerced from the unions' respective memberships, we recommend that you provide such information to the local office of the Federal Bureau of Investigation. Finally, we note that your letter raises several possible violations of New Mexico law arising out of Senator Montoya's 1970 campaign. Since these are not Federal matters, they are not within the jurisdiction of this Department. We therefore suggest that you bring any information that you may have in this regard to the attention of the New Mexico Secretary of State. Sincerely, HENRY E. PETERSEN Assistant Attorney General Criminal Division By: Acting THOMAS Chief, J J. McTIERNAN Fraud Section SERALD REFORD GERALD R. AND ELIZABETH B. FORD NOTES TO STATEMENT OF NET WORTH SEPTEMBER 30. 1973 The cash in banks consists of an account at Sergeant at Arms, Washington D.C., Central Bank, Grand Rapids, Michigan and Union Bank and Trust Co. Grand Rapids, Michigan. The debenture bonds - Ford Paint and Varnish Co. are due on July 1, 1975. The stock securities consist of 135 shares of Central Telephone of Illinois and 60 shares of Stein Row, Farnam Balance Fund valued at market value on September 30, 1973. The cash value - life insurance was supplied by New England Mutual Life Insurance Co. The U. S. Congressional retirement fund represents Congressman Ford's contributed cost to September 30, 1973. The real estate and furnishings represent estimated market value supplied by Congressman Ford, which are in excess of original cost and values determined from property tax assessments. The automobiles and other vehicles, which consist of a 1968 Chrysler, 1972 Jeep, 1969 Mustang, 1971 Mustang and a 1972 Motorcycle, were valued by Berger Chevrolet Co. Grand Rapids, Michigan. The notes payable - National Bank of Washington, are short-term notes maturing at 30-day intervals. The general bills outstanding are estimated miscellaneous items unpaid at September 30, 1973. ABYM GERALD GERALD R. AND ELIZABETH B. FORD STATEMENT OF NET WORTH SEPTEMBER 30, 1973 ASSETS Cash in Banks $ 1,001.00 Savings Account - Grand Rapids Mutual Federal 281.00 Securities: Ford Paint and Varnish Co. - Debenture Bonds $ 9,031.00 Central Telephone of Illinois - Stock 3,240.00 Stein Roe Farnum Balance Fund - Stock 1,299.00 13,570.00 Cash Value - Life Insurance: Gerald R. Ford (Face Value $ 25,000.00) $ 6,990.00 Elizabeth B. Ford (Face Value $ 5,000.00) 1,497.00 8,487.00 U. S. Congressional Retirement Fund - Contributed Cost 49,414.00 Real Estate: Residence - - Alexandria, Virginia $ 70,000.00 Condominium - Vail, Colorado 65,000.00 Rental Dwelling - Grand Rapids, Michigan 25,000.00 Cabin - South Branch Township, Michigan (1/4 Interest) 2,000.00 162,000.00 Furnishings: Residence $ 12,000.00 Condominium 5,600.00 Rental Dwelling 2,000.00 19,600.00 Automobiles and Other Vehicles 6,725.00 TOTAL ASSETS $ 261,078.00 wv LIABILITIES Notes Payable - National Bank of Washington $ 3,200.00 General Bills Outstanding 1,500.00 TOTAL LIABILITIES $ 4,700.00 NET WORTH $ 256,378.00 LIBRARY October 17, 1973 MEMORANDUM TO: Honorable Gerald R. Ford In compliance with your verbal request to me, I enclose a list of checks written by our Committee or its subsidiary, to payees connected with you or your campaign organization during 1970 and early 1971. It should be noted that these items have been extracted from the reports filed with the Clerk of the House in accor- dance with the then-existing law. The first group of checks on the attached list were written on the account of the National Republican Congressional Committee. The second group were drawn on the account of the Republican National Finance Advisory Committee, which is a subsidiary and depository committee of ours. It is also worth noting that all of the Republican Members of the Michigan delegation received $2,000 of organization and education (campaign) funds from us on July 7, 1970 and $1,500 each on October 1, 1970. However, our records do not show any checks written to you on either of these dates which would seem to indicate that you or your authorized representative instructed us to hold the money on deposit for your future use rather than disburse it to you or your campaign organization at that time. None of these transactions was handled with me, to the best of my memory, and I assume that our then-Finance Director, GERALD R. FORD 2 Curtis R. Fulton, received the instructions from you or your authorized agent. However, I would be perfectly willing to attest to what our records show, if necessary. Major Fulton is now employed by the General Services Administration here in Washington, if it is necessary to consult with him. If I can be of any further assistance, please let me know. John T. Calkins Executive Director Enclosure THE GERA From NRCC-- August 19, 1970--John R. Stiles, Grand Rapids, Printing Costs--$2,000 August 21, 1970-Robert Hartmann--Printing--$500 August 25, 1970--Robert Hartmann--Travel--$686.50 cor February 5, 1971--Nancy Grof, Grand Rapids, Professional Services--$200 From RNFAC- October 27, 1970--Ford for Congress Committee--$250 November 4, 1970--Latvians for Ford--$2,000 November 4, 1970--Veterans for Ford--$2,000 November 20, 1970--Latvians for Ford--$1,500 November 20, 1970--Veterans for Ford-$1,260.63 November 20, 1970--In-Sight, Inc., Grand Rapids, Professional Services--$3,697.57 GERALD R. FORD LIBRARY October 17, 1973 MEMORANDUM TO: Honorable Gerald R. Ford In compliance with your verbal request to me, I enclose a list of checks written by our Committee or its subsidiary, to payees connected with you or your campaign organization during 1970 and early 1971. It should be noted that these items have been extracted from the reports filed with the Clerk of the House in accor- dance with the then-existing law. The first group of checks on the attached list were written on the account of the National Republican Congressional Committee. The second group were drawn on the account of the Republican National Finance Advisory Committee, which is a subsidiary and depository committee of ours. It is also worth noting that all of the Republican Members of the Michigan delegation received $2,000 of organization and education (campaign) funds from us on July 7, 1970 and $1,500 each on October 1, 1970. However, our records do not show any checks written to you on either of these dates which would seem to indicate that you or your authorized representative instructed us to hold the money on deposit for your future use rather than disburse it to you or your campaign organization at that time. None of these transactions was handled with me, to the best of my memory, and I assume that our then-Finance Director, GERALD FORD LIBRARY 2 Curtis R. Fulton, received the instructions from you or your authorized agent. However, I would be perfectly willing to attest to what our records show, if necessary. Major Fulton is now employed by the General Services Administration here in Washington, if it is necessary to consult with him. If I can be of any further assistance, please let me know. John T. Calkins Executive Director Enclosure the GERALD P. LIBRARY FORD From NRCC-- August 19, 1970--John R. Stiles, Grand Rapids, Printing Costs--$2,000 August 21, 1970-Robert Hartmann--Printing--$500 August 25, 1970--Robert Hartmann--Travel--$686.50 February 5, 1971--Nancy Grof, Grand Rapids, Professional Services--$200 From RNFAC-- 1 October 27, 1970--Ford for Congress Committee--$250 componing November 4, 1970--Latvians for Ford--$2,000 November 4, 1970--Veterans for Ford--$2,000 surmoust & 4 November 20, 1970--Latvians for Ford--$1,500 November 20, 1970--Veterans for Ford-$1,260.63 6 November 20, 1970--In-Sight, Inc., Grand Rapids, Professional Services--$3,697.57 GERALD OF FORD 45-603 EYE-EASE 45-703 20/20 BUFF IONAL Made natl Rep. long. Camm. t I HREECOM 1 2 3 1970 1 122 Hon. Derald R.Ford RJT 1350 1 2 2 3 225 Hon Gerald R. Ford RST 950 3 4 4 5 4 2 Hon. , RFord. X RST 6545 5 6 6 7 6 4 Hon G. R. Ford RJT 3200' 7 8 8 9 6 17 Hon D.R. Ford R9T 2250 9 10 900 1C 11 7 7 Hon. & R.Ford RJN 11 12 12 13 918 How J.K. Ford RIT 400 13 14 18 Hon D.R. Ford 1500 14 15 11 RET 15 16 16 l' 17 17 18 197 L 18 19 19 20 23 Hon J.R. Ford Printing 50000 20 21 29 Hon. M.R Ford Printine 50000 21 22 331 pton Dr. Hord Printing 14500 22 23 414 Hon M.R. Ford R9T 8701 23 24 5-24 Hon SR Ford R4T 2100 24 25 616 Hon. JR. Ford RIT 1600 25 26 7119 Hon JR. Ford R8T 10/50 26 27 830 Hon GR Ford RJT 1800 27 28 923 Hor MR. Ford RIT 65/50 28 29 10 27 Hos DR Ford KIT 1600 29 30 126 Non DR. Fone RET 1600 30 31 1210 Hon y.R. Ford Printing 10000 31 32 32 33 33 34 1972 34 35 17 then - M. R. Ford R9T 1850 35 36 (7 223 Hon. J.R. Ford RIT 3200 36 37 912 Hitord For Cony Comm 100000 37 38 8 10 Find For Cony Comm 100000 38 39 39 40 40 GERALD FORD 1968 196 f MRFAC - 1 Oct ;24 Photo-Mparto - GR- admition 70. to or Plainfuld Pu. thing Nume - 96.60 Ford to Carg Come - 500,00 earmal NN / 5 HDirt Mp Cm 6-R 1,000. w earronak Kn Dr 6 boald Fm. - Lifflis This carld he haverhy) 46.00 n Dr FORD lod GERALD LIBRARK 1968 NRCC Jan 29 Kent County Mich ny Fin. Cm - GR 1,000 " Jane 10 L-RF. Ivanel 10370 J Mar 2 - 3625 - Ja eps 17 - Joint Liabuship 106- A 5ur 26 - Trank 1935 1y Oct 16 on Time , Suly d Pub. 430,00 IL - Alniana Pule G. - 6 88,00 B Bilding Bown Arms Bilding - 191.80 Daily acms- - 217.28 Lawel Ledy - Lawell - 216,64 40% Smithment Nurs. bR 240.80 22 GR Runs. magaz in Mat Cento 224,00 s 1969 4.1 Travel 62.10 - / 5-1 - 80-65 5.62 - - 150.00 150, C Oct 15 Out 15 Frand 300.00 - S 24 300,00 @ R.FORD LIBRARY 074470 AR 1968 I.MC Mach 1 - 11.00 \ July 27 IJ 47,50 - Nivz 42,00 Sept n 1 46.30 1969 March 3 - 20.00 - April 10 50.95 21 - 42,50 jane 23 \ 109,50 July 11 19.00 aug 12 45:25 27 Printing 400.00 NN 17 84,60 GERALO A FORD LIBRARY October 17, 1973 MEMORANDUM TO: Honorable Gerald R. Ford In compliance with your verbal request to me, I enclose a list of checks written by our Committee or its subsidiary, to payees connected with you or your campaign organization during 1970 and early 1971. It should be noted that these items have been extracted from the reports filed with the Clerk of the House in accor- dance with the then-existing law. The first group of checks on the attached list were written on the account of the National Republican Congressional Committee. The second group were drawn on the account of the Republican National Finance Advisory Committee, which is a subsidiary and depository committee of ours. It is also worth noting that all of the Republican Members of the Michigan delegation received $2,000 of organization and education (campaign) funds from us on July 7, 1970 and $1,500 each on October 1, 1970. However, our records do not show any checks written to you on either of these dates which would seem to indicate that you or your authorized representative instructed us to hold the money on deposit for your future use rather than disburse it to you or your campaign organization at that time. None of these transactions was handled with me, to the best of my memory, and I assume that our then-Finance Director, GERALD LIBERTY REUND 2 Curtis R. Fulton, received the instructions from you or your authorized agent. However, I would be perfectly willing to attest to what our records show, if necessary. Major Fulton is now employed by the General Services Administration here in Washington, if it is necessary to consult with him. If I can be of any further assistance, please let me know. John T. Calkins Executive Director Enclosure BERALO R FORD LIBRARY From NRCC-- August 19, 1970--John R. Stiles, Grand Rapids, Printing Costs--$2,000 August 21, 1970-Robert Hartmann--Printing--$500 August 25, 1970--Robert Hartmann--Travel--$686.50 cok February 5, 1971--Nancy Grof, Grand Rapids, Professional Services--$200 From RNFAC-- October 27, 1970--Ford for Congress Committee--$250 November 4, 1970--Latvians for Ford--$2,000 November 4, 1970--Veterans for Ford--$2,000 November 20, 1970--Latvians for Ford--$1,500 November 20, 1970--Veterans for Ford-$1,260.63 November 20, 1970--In-Sight, Inc., Grand Rapids, Professional Services--$3,697.57 FORD A LIBRARY GERALD 196 8 NRFAC - Oct ;24 Photo-Riputs - GR- admiliari 70. to Plainfuld Pu. Shify Nume- - 96.60 Ford to Carg Com, - 500, 00 NN / 5thoil Mp. Can 6-R 1,000 N Dr 6 buald Fm. - This carld he haverhing) 46.00 n Great FORD 1968 NRCC Jan 29 Kent County Mich Ny Fin. Car. - GR 1,000 Jane 10 L-RF- Inamel 10370 Mar 2 \ 3675 tept 17 - Jacid Liadwship 106- 5ur 26 - Trank 1985 Oct 16 on Time , Suly d Pub. 430.00 - - Alneana Pule & evanding - 688.00 Bilding Baur Mrus - Bilding - 191.80 Daily acms- - - 217.28 Lawell Ledy - Lawil - 216.64 faithment Nur. GR 7 240.80 22 GR Nurs. Magazino Mat Cents 224,00 1961 4.8 Franch (G-RF) 62.10 5-1 - - 80-65 5.62 - - 150,00 Oct 15 Frand 300.00 \ 24 300,00 GERIALO a FORD LIBRARY AM 1968 PMC March I 11.00 \ July 27 15- 47,50 \ NW2 42,00 Sept n - 46.30 1969 March 3 1 20.00 - April 10 50.95 21 - 42,50 Jane 23 - 109.50 July is 11 19.00 7 aug 12 45:25 27 Printing 400.00 NN 17 84,60 GERALD R FORD LIBRA 45-603 EYE-EASE 45-703 20/20 BUFF NATIONAL Made natl Rep. long. Comm. t 1 NRC I 2 3 1970 1 / 27 Hon. Gerald R. Ford RJT 1350 1 2 2 3 225 Hon Gerald R. Ford RST 950 3 4 4 5 4 2 Hon. y R Ford. RET X 65 45 5 6 6 7 6 4 Hon G. R. Lord R&T 3200' 7 8 8 9 6 17 Hon & R. Ford R9T 2250 9 10 11 Hon. G R.Ford 900 10 77 RJ7 11 12 12 13 918 How G. K. Ford RIT 400 13 14 18 Hon G. R. Ford 1500 14 15 11 RET 15 16 16 17 17 18 1971 N 18 19 19 20 23 Hon G.R. Ford Printing u 50000 20 21 29 Hon. J.R. Ford Printing 500 & 21 22 331 pton Dr. Gord Printing 14500 22 23 414 Hon M.R. Ford R9T 8700 23 24 5 24 Hon SR Ford R4T 21 00 24 25 616 Hon J.R. Ford RIT 1600 25 26 7119 Hon GR. Ford RgT 10/502 26 27 830 Hon DR Ford RJT 1800 27 28 10 923 27 Hon MR. Ford R&T 6550 28 29 Hoo. D.R. Ford K&T 1600 29 30 12 6 Non MR. Fone RET 1600 30 31 12 10 Hon M.R. Ford Printing 100 00 31 32 32 33 33 34 1972 34 35 17 Han M. R. Ford R9T 1850 35 36 223 Hon YR. Ford RJT 3200 36 37 912 Hord For Cony Comm 100000 37 38 810 Flord for Cony Comm 100000 38 39 39 40 40 common cause 2030 M STREET, N.W., WASHINGTON, D. C. 20036 John W. Gardner, Chairman (202) 833-1200 Sen- October 19, 1973 Honorable Claiborne Pell 325 Russel Senate Office Building Washington, D.C. Dear Senator Pell: In considering the nomination of Representative Gerald Ford for Vice President of the United States, Congress will establish historic precedents for operation of the 25th Amendment. We believe the procedures Congress adopts include: for its deliberations on a Vice Presidential nomination should Adequate time for thorough investigation of the nominee's background, views and character to ensure public confidence both in the nominee and in the procedures Congress follows in considering the nomination; Full public hearings and debate in both Houses of Congress, prefer- ably televised so that the public can share in the proceedings as it does in national nominating conventions. Since the spring of 1972, well before the political conventions, Common Cause has urged more thorough consideration of potential Vice Presidential nominees. In recommending detailed scrutiny of Representative Ford's qualifications, we do not suggest or anticipate any derogatory findings. Rather, we seek the establishment of a precedent for thorough, intensive review of any potential Vice President's record. Common Cause believes in the need for full public financial disclosure by all public officials in positions of influence. The U.S. Senate has recently passed such a disclosure requirement for federal officers. Upon that precent Common Cause recommends that the Rules and Administration Committee obtain and make public the following information about Mr. Ford's personal and campaign finances during the last five years: Personal Financial Information (1968-1973) 1. Income tax returns 2. Statement of personal finances, enumerating: (a) the amount and source of each item of income, each teard GERALD October 19, 1973 Page 2 of reimbursement for any expenditure, and each gift (other than gifts from his wife or any member of his immediate family) received by him or by him and his wife jointly during the preceding calendar year which exceeds $100 in amount or value, including any fee or honorarium received in connection with delivery of a speech, attendance at a convention or meeting, or pre- paration of any article, and the monetary value of subsistence, entertainment, travel, and other facil- ities received by him in kind; (b) each asset held by him, or by him and his wife jointly, which has a value in excess of $1,000; (c) each liability owed by him or by him and his wife jointly, which is in excess of $1,000 as of the close of the preceding calendar year; (d) any transactions in securities or commodities by him, or by him and his wife jointly, or by any person acting on his behalf or pursuant to his direction during the preceding calendar year if the aggregate amount involved in the transactions exceeds $1,000; (e) any purchase or sale, other than the purchase or sale of his personal residence, of real property or any interest therein by him or by him and his wife jointly, or by any person acting on his behalf or pursuant to his direction, during the preceding calendar year if the value of the property involved in such purchase or sale exceeds $1,000. All of the provisions in section 2 above are contained in S. 372, recently passed by the Senate, in a section introduced by Senator Howard Cannon, which would require all federal officials to provide this comprehensive information on their personal finances. In addi- tion, Common Cause recommends that the following information be made publicly available: 3. Statement listing all business and professional positions held, including partnerships, directorships, and others, plus all direct and indirect financial relationships with other individuals, groups and companies. 4. A complete disclosure of all campaign contributions and expenditures associated with Rep. Ford's election campaigns of 1968, 1970, and 1972. This should include full disclosure of the contributions GERALD R LIBRARY FORD October 19, 1973 Page 3 raised prior to April 7, 1972 on his behalf and not disclosed in the reports filed under the new 1972 campaign finance disclosure law. It is clearly in the national interest that all of the above infor- mation be made part of the Rules and Administration Committee's report on the nominee and that it be made available to the public as well as the Congress well in advance of floor consideration of the nomination. Sincerely John W. Gardner Chairman FORD R. LIBRARY GERALD GERALD R. FORD MICHIGAN OFFICE: FIFTH DISTRICT, MICHIGAN 720 FEDERAL BUILDING 110 MICHIGAN NW GRAND RAPIDS 49502 Congress of the United States Office of the Minority Leader house of Representatives Washington, D.C. 20515 October 22, 1973 The Honorable Peter W. Rodino, Jr. Chairman House Committee on the Judiciary 2137 Rayburn House Office Building Washington, D. C. Dear Mr. Chairman: In accordance with our personal conversation and your requests, since October 15, 1973 I have had delivered to you or your office the follow- ing correspondence with enclosures: (1) Letter dated October 16, 1973 to the Honorable Peter W. Rodino, Jr., Chairman, House Committee on the Judiciary, authorizing him to obtain from the Attending Physician of the Congress any and all medical records concerning me. (2) Letter dated October 16, 1973 to the Honorable Peter W. Rodino, Jr., Chairman, House Committee on the Judiciary, authorizing him to obtain from the Clerk of the House any and all records in his custody regarding me. (3) Copies of my voting record from 1963 to date, in response to telephone call of October 18, 1973 from staff of House Committee on the Judiciary. (4) Letter dated October 18, 1973 to the Honorable Peter W. Rodino, Jr., Chairman, House Committee on the Judiciary, enclosing certified copies of Part B of Financial Dis- closure Report filed with the Committee on Standards of Official Conduct for calendar years 1971 and 1972 from my own personal files. The Committee had advised me it could not supply Part B to others even with my consent. (5) Letter dated October 19, 1973 to the Honorable Peter W. Rodino, Jr., Chairman, House Committee on the Judiciary, enclosing certified copies of Income Tax statements sub- mitted by me to the Internal Revenue Service, the State of Michigan, and the City of Grand Rapids, Michigan, for the years .966 1967, 1968, 1969, 1970, 1971 and 1972 R October 22, 1973 The Honorable Peter W. Rodino, Jr. Page 2 (6) Letter dated October 22, 1973 to the Honorable Peter W. Rodino, Jr., Chairman, House Committee on the Judiciary, enclosing certified copies of Part B of Financial Dis- closure Report filed with the Committee on Standards of Official Conduct for calendar years 1968 1969 and 1970 from my own personal files. The Committee had advised me it could not supply Part B to others even with my consent. In addition, I have written the following authorizations and waivers to other persons who have custody of public and private records concerning me that have been requested: (a) Letter dated October 15, 1973 to the Honorable W. Pat Jennings, Clerk U. S. House of Representatives, authorizing him to make all records relating to me that are in the custody of the Clerk to Committees of Congress concerned with my nomina- tion and to other interested parties. (b) Letter dated October 16, 1973 to the Honorable Melvin Price, Chairman, House Committee on Standards of Official Conduct, giving him consent to supply to the respective Chairmen of the Committees of the House and Senate considering my nomina- tion to be Vice President of the United States, all of the public portion Part A) of the reports pursuant to House Rule 44 that I have filed with the Committee since that Rule has been in effect. (c) Letter dated October 16, 1973 to Mr. Lester S. Jayson, Director, Congressional Research Service, Library of Con- gress, authorizing him to comply with requests from other Members of Congress for biographical data and any other published material in the files of the Library. (d) Letter dated October 17, 1973 to Mr. Dana P. Miller, Manager, Washington Regional Center, The Credit Bureau, Inc., P. 0. Box 1617, Washington, D. C., instructing him to provide the consumer report requested by Congressman Rodino. (e) Letter dated October 19, 1973 to Mr. Kenneth R. Harding, Sergeant at Arms, House of Representatives, requesting that he allow the Federal Bureau of Investigation to examine my checking account for the past 10 years; my salary account for the past 10 years; and my retirement account. October 22, 1973 The Honorable Peter W. Rodino, Jr. Page 3 (f) Letter dated October 19, 1973 to Mr. Donald C. Alexander, Commissioner, Internal Revenue Service, requesting that the Internal Revenue Service institute an audit of my income tax returns for the taxable years 1967 through 1972, inclusive. Requesting that I be provided with cer- tified copies of all returns which I have filed for the years 1965 through 1972, inclusive. (g) Letter dated October 19, 1973 to Mr. Kenneth Harding, Sergeant at Arms, House of Representatives, authorizing Special Agent Carl Broden of the Federal Bureau of In- vestigation to have access to and examine my salary account, data relating to my loan account, and my checking account since January 1, 1963. Authorization includes any trans- actions on records relating to the above which may be on file with the National Bank of Washington. (h) Letter dated October 19, 1973 to United Virginia Bank/ First and Citizens, 515 King Street, Alexandria, Virginia, authorizing the bearer, a Special Agent or Agents of the Federal Bureau of Investigation, to examine the account of Susan E. Ford (minor daughter) by Gerald R. Ford in the United Virginia Bank/First and Citizens Bank. (i) Letter dated October 19, 1973 to United Virginia Bank/ First and Citizens, 515 King Street, Alexandria, Virginia, authorizing the bearer, a Special Agent or Agents of the Federal Bureau of Investigation, to examine the account of Steven M. Ford (minor son) by Gerald R. Ford in the United Virginia Bank/First and Citizens Bank. (j) Letter dated October 19, 1973 to the Honorable Robert H. Michel, Chairman, House Republican Songressional Campaign Committee authorizing the bearer, a Special Agent of the Federal Bureau of Investigation, to examine any and all records which may be on file with the Committee that relate to me. (k) Letter dated October 19, 1973 to Mr. John T. Calkins, Executive Director, Republican Congressional Committee, enclosing copy of letter of same date addressed to Con- gressman Michel, asking Mr. Calkins to accommodate the Special Agent of the FBI. (1) Letter dated October 19, 1973 to Mr. George Bush, Chairman, Republican National Committee, authorizing the bearer, a Special Agent of the Federal Bureau of Investigation, to R. examine any and all records which may be on file with the Committee that relate to me. October 22, 1973 The Honorable Peter W. Rodino, Jr. Page 4 I know you will agree with me that the sanctity of Federal Income Tax returns should be kept inviolate regardless of the individual involved. I would, therefore, reiterate my hope that you will not make public every detail of my returns or permit them to be seen by unauthorized persons while they are in your custody. However, I have no objection, if you deem it proper, to your making a summary of the pertinent total amounts. If any of the above items have failed to reach you, please let me know and I will supply copies. I am as anxious as any Member of the 93rd Congress to establish a sound precedent under the 25th Amendment of the Constitution, which we framed in the 89th Congress. Therefore, as I assured you in person, I am doing my best to cooperate fully, not only with my colleagues in the Congress but also with the full field investigation being conducted by the Federal Bureau of In- vestigation, the Internal Revenue Service, the General Accounting Office and other agencies. Although this is a novel experience for me, and cer- tainly unprecedented in history, I hope, as you do, that it will result in a greater public confidence in government. Warm regards, Herald personal R. 3nd Gerald R. Ford, M. C. GRF: RN GERALD R. FORD GERALD R. FORD FIFTH DISTRICT, MICHIGAN MICHIGAN OFFICE: 720 FEDERAL BUILDING 110 MICHIGAN NW GRAND RAPIDS 49502 Congress of the United States Office of the Minority Leader house of Representatives Washington, D.C. 20515 October 22, 1973 The Honorable Howard W. Cannon Chairman Senate Committee on Rules and Administration 305 Russell Senate Office Building Washington, D. C. Dear Mr. Chairman: In accordance with our personal conversation and your requests, since October 15, 1973 I have had delivered to you or your office the follow- ing correspondence with enclosures: (1) Letter dated October 18, 1973 to the Honorable Howard W. Cannon, Chairman, Senate Committee on Rules and Ad- ministration, enclosing certified copies of Part B of Financial Disclosure Report filed with the Committee on Standards of Official Conduct for calendar years 1971 and 1972 from my own personal files. The Committee had advised me it could not supply Part B to others even with my consent. (2) Letter dated October 19, 1973 to the Honorable Howard W. Cannon, Chairman, Senate Committee on Rules and Ad- ministration, enclosing certified copies of Income Tax statements submitted by me to the Internal Revenue Service, the State of Michigan, and the City of Grand Rapids, Michigan, for the years 1966, 1967, 1968, 1969, 1970, 1971 and 1972. (3) Letter dated October 19, 1973 to the Honorable Howard W. Cannon, Chairman, Senate Committee on Rules and Ad- ministration, in reply to Senator Cannon's letter of October 16, 1973, requesting the name and address of all Medical Doctors, phychiatrists, and psychologists, if any, who have treated me as a patient in the last twenty years, to the best of my recollection. (4) Letter dated October 22, 1973 to the Honorable Howard W. Cannon, Chairman, Senate Committee on Rules and Ad- ministration, enclosing certified copies of Part B of Financial Disclosure Report filed with the Committee on Standards of Official Conduct for calendar years 1968, 1969 and 1970 from my own personal files. The Committee had GERALD FORD LIGHARY October 22, 1973 The Honorable Howard W. Cannon Page 2 advised me it could not supply Part B to others even with my consent. In addition, I have written the following authorizations and waivers to other persons who have custody of public and private records concerning me that have been requested: (a) Letter dated October 15, 1973 to the Honorable W. Pat Jennings, Clerk, U. S. House of Representatives, authorizing him to make all records relating to me that are in the custody of the Clerk to Committees of Congress concerned with my nomina- tion and to other interested parties. (b) Letter dated October 16, 1973 to the Honorable Melvin Price, Chairman, House Committee on Standards of Official Conduct, giving him consent to supply to the respective Chairmen of the Committees of the House and Senate considering my nomina- tion to be Vice President of the United States, all of the public portion (Part A) of the reports pursuant to House Rule 44 that I have filed with the Committee since that Rule has been in effect. (c) Letter dated October 16, 1973 to Mr. Lester S. Jayson, Director, Congressional Research Service, Library of Congress, authorizing him to comply with requests from other Members of Congress for biographical data and any other published material in the files of the Library. (d) Letter dated October 17, 1973 to Mr. Dana P. Miller, Manager, Washington Regional Center, The Credit Bureau, Inc., P. O. Box 1617, Washington, D. C., instructing him to provide the consumer report requested by Congressman Rodino. (e) Letter dated October 19, 1973 to Mr. Kenneth R. Harding, Sergeant at Arms, House of Representatives, requesting that he allow the Federal Bureau of Investigation to examine my checking account for the past 10 years; my salary account for the past 10 years; and my retirement account. (f) Letter dated October 19, 1973 to Mr. Donald C. Alexander, Commissioner, Internal Revenue Service, requesting that the Internal Revenue Service institute an audit of my income tax returns for the taxable years 1967 through 1972, in- clusive. Requesting that I be provided with certified copies of all returns which I have filed for the years 1965 through 1972, inclusive. FORD October 22, 1973 The Honorable Howard W. Cannon Page 3 (g) Letter dated October 19, 1973 to Mr. Kenneth Harding, Sergeant at Arms, House of Representatives, authorizing Special Agent Carl Broden of the Federal Bureau of In- vestigation to have access to and examine my salary account, data relating to my loan account, and my checking account since January 1, 1963. Authorization includes any trans- actions on records relating to the above which may be on file with the National Bank of Washington. (h) Letter dated October 19, 1973 to United Virginia Bank/ First and Citizens, 515 King Street, Alexandria, Virginia, authorizing the bearer, a Special Agent or Agents of the Federal Bureau of Investigation, to examine the account of Susan E. Ford (minor daughter) by Gerald R. Ford in the United Virginia Bank/First and Citizens Bank. (i) Letter dated October 19, 1973 to United Virginia Bank/ First and Citizens, 515 King Street, Alexandria, Virginia, authorizing the bearer, a Special Agent or Agents of the Federal Bureau of Investigation, to examine the account of Steven M. Ford (minor son) by Gerald R. Ford in the United Virginia Bank/First and Citizens Bank. (j) Letter dated October 19, 1973 to the Honorable Robert H. Michel, Chairman, House Republican Congressional Campaign Committee, authorizing the bearer, a Special Agent of the Federal Bureau of Investigation, to examine any and all records which may be on file with the Committee that relate to me. (k) Letter dated October 19, 1973 to Mr. John T. Calkins, Executive Director, Republican Congressional Committee, enclosing copy of letter of same date addressed to Con- gressman Michel, asking Mr. Calkins to accommodate the Special Agent of the FBI. (1) Letter dated October 19, 1973 to Mr. George Bush, Chairman, Republican National Committee, authorizing the bearer, a Special Agent of the Federal Bureau of Investigation, to examine any and all records which may be on file with the Committee that relate to me. I know you will agree with me that the sanctity of Federal Income Tax returns should be kept inviolate regardless of the individual involved. I would, therefore, reiterate my hope that you will not make public every FUND GERALD October 22, 1973 The Honorable Howard W. Cannon Page 4 detail of my returns or permit them to be seen by unauthorized persons while they are in your custody. However, I have no objection, if you deem it proper, to your making a summary of the pertinent total amounts. If any of the above items have failed to reach you, please let me know and I will supply copies. I am as anxious as any Member of the 93rd Congress to establish a sound precedent under the 25th Amendment of the Constitution, which we framed in the 89th Congress. Therefore, as I assured you in person, I am doing my best to cooperate fully, not only with my colleagues in the Congress but also with the full field investigation being conducted by the Federal Bureau of In- vestigation, the Internal Revenue Service, the General Accounting Office and other agencies. Although this is a novel experience for me, and cer- tainly unprecedented in history, I hope, as you do, that it will result in a greater public confidence in government. Warm personal regards, Herold R. and Gerald R. Ford, M. C. GRF: RN FORD A. LIBRARY GERALD October 24, 1973 Mr. Gary Lawson c/o Mr. James Duffy Privileges and Elections Sub-Committee Senate Rules Committee Capitol Hill Washington, D. C. 20515 RE: Ford for Congress Committee Dear Mr. Lawson: Confirming our telephone call this afternoon, I am enclosing copies of 8 letter I received from "The Committee to Re-Elect Jerry Ford" dated April 6, 1972 and a typewritten list dated April 25, 1972 of checks received from that Committee. It is my opinion that the list was prepared by my then secretary, Mrs. James LaBan (Derothy). Mrs. LaBan is no longer in my employ but she can be reached at 602-885-6392. Yours very truly, BRIT GORDON cc: Mr. Ford's office GERALD R LIBRARY FORD Dow CHARLES T. MARCK DIRECTOR, GOVERNMENT RELATIONS DOW CHEMICAL U.S.A. GOVERNMENT AFFAIRS 1825 K STREET, N.W. 202-296-1915 WASHINGTON. D. C. 20006 October 26, 1973 9:55 Rachel in Tom Lankford's office (52641) called in answer to our questions regarding the costs of the newsletter: Estimate of cost of printing $117.00 printing on newsletter? both sides of paper Number printed? 21,729 Cost include paper and $117 includes paper envelopes? but GPO furnishes envelopes. Tom Lankford has to print the address on the envelopes and this costs $65.19 These figures were based on the last printing of the newsletter 182.00 117.00 per week, FORD 65.00 Dorothy GERALD R. LIBRARY Ford, Gerald R. 1969 Balam tind 1968 7306/ of 8 Englishes number 10579 3174 16 Envelopes w 10575 3173 17 Repre handways - you paper renda 50M 8750 23 Emelyes mn in at 4025 1610 24 Emeryes me large brom 192 1- 24 Emilyes M 10606 3182 24 beet Ch#2222 2 Rec 44226 26 28 m 10609 3183 31 add plates cut 259 2590 97 J 545 Job 5 Envelys new 10592 3778 14 2colar payer stock special 20ml 17400 12 Emerges new 10602 3181 19 Envi. hun 10608 3182 20 Creditact RCC # 2404 54597 20 Repro headings - (yn program) and 50m 8750 26 add plates cut 89 890 26 Enn run 10522 3173 54 17637 397 march 5 Enns sun 10586 3176 5 Repro witht ping - sends 25A 6250 10 Envilops we in ses 270 110 11 Emelys Men 10584 3175 14 Room having (you payment North 50m 8750 19 10585 3176 27 Predit neet Sta 70117594 39754 27 Emelys m 10580 31.74 april 2 3 Envs run 10587 3176 Repes Card- Tyne &Seal 500 12- 15 add plates cut 125 1250 17 Emelys mn 10568 3/70 21 25 agro Name on ter f C eneryes 11-04- 3750 havings we 105% 31 76 27 Fipe hundred (your pager) card Sen 875 may / Emize m 10518 3179 Credit acct chich # 590 bubbect 5549- 14 462 GER in IBRARY Ford, Gerald R. 1969 II) may 8 Pureloges new 10587 3176 8 Ripro Zaln pan headings 25134 15A 10275 15 Engineer carri- Hartness 500 28- 15 Emalys m 10594 3178 15 Emerge m in set 3180 1272 70 10554 mn 3166 28 Emily n - ses 1075 430 28 Ripro litterhead - sender 1yr paye) Soit 8750 28 Emalys in 10565 3170 June 4 Emerly mn 10562 3169 10 Lundyr No 10554 3166 10 add plates cut 85 850 13 Enginger ,chen 10681 3204 19 Ripro heading (yru paper) ids SOHL 5750 56 A5983 553 June 24 mem pass- Hartmann -Type- 2750 25 Embar M 10692 3208 30 Regno feelings. (you payal under 50m 5750 July 2 Energy n 12632 3190 9 Credit acct RCC # 3623 55356 9 Engely - 10602 3181 9 Repro headings - paper replace spoilage 10674 5AA We U 17 through we 3202 25 Emalyn No 10638 3191 274 73 9062 July 29 Emely me 10629 3189 29 Chg for 11 M Christmas Emeloyees by 10599 11At 110 - 6 31 80 any 6 Emely me in sets - white 440 176 C Every M in sets Brown 2820 11 28 14 Credit acct R CC 4030 Envelops mn 1059 12 3178 henditter f pagn- 10 pix 11AM 122 50 12 21 add plates cut 321 3210 Syr 9 Energy mm 10663 3199 9 Refore pendy your Sept 8750 L? Question Card - 2 sids. strick 3X7 J. 150H 99850 GER LIBRARY Ford, Gerald R. 1969 Sept 23 Envelopes me 10662 3199 76 Repro newslitter 2sads you paper 7300 71/c (A9182) 155501 Oct / Emilys m 10652 3196 3 Repe heaslith 2mls you payer you paper 10800 n/c 4 Ryno letterhor, you paper Nuch SETT 8750 6 Ripro 300lm headings. you payer-sender 10mA 7850 8 twelys new 10655 3197 13 add plates cut 200 2000 15 Credit act RCC 4630 155501 1 14-682 16 Envelops new 10608 3182 22 Envelops no 106 i w 85 19296 31360 oct 30 Envelops New 10557 3179 31 Repres letterhead your paper 50++ 8750 WN 3 Lawler we her plats 1950 585 5 Envilga n keeplets 1400 420 6 m 14948 4484 7 Emlyee un perplets 800 240 12 C. Can Emilys address 8802 31 13 credit acct RCC # 5013 31360 13 Emaly 5 2186 872 13 Emelys None 598 239 14 Emergen on 16/22 48 37 18 Repre you peper under 100H 157 50 18 C-Card Embans addent 428 178 17 husbynn 386 154 19 Prim m / 7702 53 H 21 n 1400 420 26 Enrily w 990 390 26 Emergy - / 8704 5611 Dec 5 Stamp for C. Card 10077 P 64 60462 3 litter stops tennology e from 10077 4787 4 Emely m (neuration) 19065 5720 5 Envelys son 562 225 9 new prespects 1654 496 10 add plates cut only - 10,000 75000 200697 Ford, Gerald R. MC4 ) see 11 Envilope M 20016 6269 16 Emergen nwme plats 571 228 17 Pendays n 21390 6411 31 Enos. runs (cc) 2000 x 600 31 Enve stemped (cc ) plus postage 2000 12950 31 Enna run, Rep members 189 200 31 add plates cat 117 OL11 1970 Jan 15 Envelops n in ses 1075 430 20 and plates cut 5162 38715 70 2676 21 Envelops run 25518 7655 21 Repro handings. you paper 100 15750 28 Every m 25518 7655 Feb 12 Credit acct RCC# 5850 200697 13 Enelys seen 25509 7653 17 add plates cut 179 1790 76 (19598) 1074 19 Ripu hundings release 3cdoss you 5$x 2230 5 m 53.5c 20 Immign m n 25 892 20 Emag me 25312 7594 19 Westine stimal 25505 275 26 Emergen 76.52 mar 5 Ryne bullet 25A4 6250 by Rynreheadings you paper 100th 15750 6 25387 7815 13 Credit acct, check #187- 5. amount. 1074 76 17 add plates cut 103 1030 is Unitings nur 25366 7610 18 A9629 600 Mar 25 set 207 1- H Emely m 25380 7614 28 Apr Zalar reliase handing you (review) rype 10H 7850 31 Envilops mind pets 39k 1564 april 9 Emelysis mm 25325 9598 Ford, Dould (cant'd) 1970 april 16 Energes new 25240 7572 17 Regm beeking (Injur) 125A 1969c 18 Repro 6 page 14x 25 1/2: strub 25204 lott 22750 22 Emalys num 7561 25 Rigno letter 02 regist paper n/c 25 Emlyes address tn some 239 n/c (475) 28 Douth Card - lands Type just 161H 108350 28 Ripis 6 prge letter -nalbond -% HHILL 375 71/c 28 Envelope n forsone to House Repate HK- may / 25216 7.565 14-682 Twelyer Men 18 add plates cut 149 1490 X 1456 - brangic 16 Envelops new 25/28 7538 21 Purlings 1 25331 7599 21 Repro 3 color a paper your SOTH 5350 21 Ripro heading -you proper 23625 23 Remo Lpage hund signt render-14x25t2 10TH 18750 June 2 handy mene 25126 7538 8 Repres letter to adetor peper 300 n/c 11 Emelyer men 25086 7526 18 Emely new 25088 7526 13 Reed on act Rect17572 2000 25 add plates cut 139 1390 25 Emelyer m 24902 7471 76 Emerges m 2080 832 30 Yerry 57 pags- 10 570 n/c July 6 Embyr n House Vup 10ses M< 1547 July to Ryn Whicherd, 150AA 23625 July 10 Energy New - 24996 7499 16 Credit acct RCC # 7992 100000 4 Puulyn m 24993 7498 31 Emaily mn 24934 7480 31 Menu pad special pep n/c aug 4 Xery 9 mgs 200cc nc 1 Emily I 1 Am Reg Xaml 29 Joys 100m P/U x nic Ford, Genld R. (Cant'd) 1970 D any 6 ( m 24901 7470 Bungr Stryn (TSL Dratin) 5AA N/C 10 Purly m - sets 3480 1392 13 Repres headings. paper 30AM 60- 13 Punelys me 24916 7475 19 add plates cut 140 1400 06 1247 Sept 15 Xamx 5 pags 75ec 21/4 18 Envelops seen 7445 21 24 Emery non- House repubo Ryn headry you pgm 50m 8750 N/C 25 Emilyn Mr 24786 7436 Oct 2 add plates cut 86 860 2 Pumber 24825 7448 6 ant 210 /- 8 Credit acct RCC # 9025 100000 8 Represent Cittibuard 55AA 9750 8 Emerges no 24756 7427 11 Embys M 24710 1413 35 8/3 act 20 21 470 188 27 Repis return m CC Enlyes 2205 88- 27 Lyne 3 calm letterhead you page 8'27's 10Am 7850 27 Br 3 calm little 8'2+11 5A 3,925 98 1020 m 5 Ryno return in flay of emeloyes already Trynt 1A4 8- 11 Repress nt n -Jay fertpe rents 2500 15- 13 Check condy's address 23412 7024 18 Credit acct check # 42 2 -Fow the Cropes Cmm- 1020 98 14 ostage on CC @lder 23412 140472 19 stamping CC 23412 11121 30 add plates cut 180 1800 17 1627 Dec 18 Englyn n is at 1830 732 30 Credit acct RCC # 9537 160917 25 N/A GERALD LEGRARY FORD, GERALD R. found 1970 1971 2532 you " Envelops m in not 360 144 11 Regair headings. your gayer 2507 13750 21 Emelyers me Home Rep n/c 27 Emelysan 24785 7435 il 28 - as 2239 896 28 Emigo in in 25 1800 720 Feb w Emaly M 24760 7428 11 Emaily me - and 1050 420 11 Everyn m m 2x710 7413 14.682 12 Credit acct. RCC # 9943 48337 19 Repro hundry your page 87502 15313 19 Emvelops new 24636 7391 25 Punlys m 24659 7398 march / and plates cut 343 3430 3 English num 24618 9385 5 new litterhead negative splate. 2750 11 Emelyer me 0 24601 9380 12 nuslith 2nd paper -1pin 24800 127- 12 Repro letter - your paper graduats 6AK 24- - 48 55 Mar 17 Ryn butlet en. pix 25th 6750 17 Emaloyer we 24579 ! 7374 19 new lith - 2nd prper 24800 124 23 Embyr - :- net 190 1- - 25 Enem - 24532 / 7360 31 credit acct R CC #10217 25 32 april 4 Reprocard seal VaninTill 500 10- - 2 newslith - 2 as pr 24500 124- 2 lette-sends- yourder 250 4- 6 Emailoyes Minis at 2442 977 8 Environ n 24515 73555 12 Coliege 8200 69850 S neaseth- - 2005 pager 24800 124- 14 Emegreen in out 1448 579 20 add plates cut 206 2060 GERALDA HARY FORD, GERALD R. 1971 7 april 20 holyer me 24521 7356 8'2x4 24 Repro 3 color relen jugs - you state SH 39 25 23 research - 205. payer 2 pit 24800 130 -1, if april 25 Emily new 24543 7363 May 4 Repres slyn - paper Tymechy - Hertmenn 10AM to 6 Credit acct, Check # 792 RNFAC 1970 21 7 heaseletter 20m. 2 pk 24800 13 card Type pm. 3 pm 147,800 98530 n 13 Pulps m 24454 7336 14 newseith page - cut 24800 127- 19 Junefer To number Leadertip acct 50 20 Emergen me 24485 7346 54 1705 May 28 health ns. rayn reat 24800 130 - 27 Enly new in sets 4040 1616 June 5 newslith - 2nd -pyn - cut 24800 130- 1 2 Emby m 24433 1733d 10 Recton acit Ch# 942. RNPAC 176556 12 Old plates cut 109 Voad 74 360 June 12 Envilopm 2x433 73/30 is hushith 2md -py - 1 am 24800 122 2x helper 24 73 07, 25 newslith 2 sis jryn /ant. 24800 127 - 73 760 July 2 Ryne Zerha winga yourston 5A 3925 13 Repro lity lid- 3m 20 14 Eagn in 24315 7295 16 newsliter -232 -ppr 2005 24800 130 1 12 Oild plates cut 93 930 pl 1 103 0 / July 27 number 220 yogan tent 2480c /27. 23 Emelys m 24 Y 7270 70 28 Emilys w mrits 480 192 30 houselth 2 mls- paper - 3as 24800 133 - 31 income m , 24 23 x 7270) Ford Gerald R. (Cont'd) 1921 aug 4 Envely new 24127 7238 9 Creait acct. check Committee 7 100 #190. med Ryns 360 36 5 newsull 2ml, pepar. ant 24800 127 - 9 Envely min 24132 72 39 10 number Schedule / suder peper 25ml 100 - 16 Cherter card envelops- 2 5AA 275 1 16 Input address on Key I save C4 100 1 Sept 7 add plates cut 217 2170 16 184 i 14-682 Sept 30 Rid on acct CLH 11130 f RCC. 10 32 23 30 Raid a act CL # 113 39 RCC 815 43 OCT 8 realath 2md paper 2005 24800 130 ! 8 Emloys - 2 4291 72. 87 12 Emelys m Prem & news 1 - 13 Ryno 3 coln heady youpp 8'stit 10H 72 50 14 Enlys m 2437/ 73 11 14 nevolith / cut - ppr -2 ins 24800 127 - 19 Emaloyer men in is 3630 T25 21 Inlyn -200 242/2 72 4 22 Weashith /cal - Mr - 2 ms 24800 127 - oct 28 Repres 3cren Leading you 5AA 3925 29 add plates cut 191 1910 24 L343 74 nn 5 new - /ent- pyn -2ns 2x800 127 - 4 Everys 100 24114 72 34 12 husbit 10al paper 2 is 24300 127 - 12 Eney m 21484 64 x5 17 Emly me eater 2669 801 A8 newslith 1ent- pryn 2015 24800 127 1 19 Environs me 23995 99 30 and plates cut 83 830 08 13 Ric / Emalysion n 2 376C 71 30 3 Washitte Zent pay - ind 24500 130 1 R Ford Geneld R. (cont'd) D Rec / Credit ant, 70 12/- 524 74899 8 Environment 23874 1163 10 huslith - 2005 payan 24800 124- adding eyn 22478 12 8991 9 Credit 84 storys 2HA 160 - 16 Embyn M 23579 7153 16 How starying Card 0.700 nt 24600 17220 16 Postage st story for none 1968 - 17 numletts - 2 Arts pr 24800 124- 31 add plates cut 10 100 3269 44 1972 Jan 13 Every n - us 4130 1652 19 Credit acct. Sta. 70184384 59500 credit act RCC # 60709 27 12008 credit acct check # 566- 5: Dirt ant. 208409 28 ) Jan 28 husbitts 2005 prys -1ent 24800 127- 28 Envelops Me 23872 7162 add plates cut 88 880 42 207 Feb 2 Credit acct. chich # 574 Deduct 20742 Est 8 Emeloyer new 23246 6974 // Musleth is page Zt. 24800 130- in add plates cut 59 590 AR Ii Envelops m 23842 71 53 26 newsliter - nis "pper -1ent 24800 127- yotes PA pror 3 Emalys in 23377 7013 Credit acct. check 40417 10 #601 10 newsith 2nd paper per 24800 127- 16 Ryne bullite just - chy Ziptu 25A7 6950 the 24 things N 364 7079 29 Credit acct. RCC # 12371 26663 29 Repre letter you program graduate lith 7800 39 - 24 huslith - ind proper cn5 24800 130- 1 31 Rdd plates cut 80 8/00 311 nouncill lite Donor - No Pm 2X800 1241- GRARY Free Geneld R. (cont'd) Rec / Credit ant, 70 524 74899 8 Emely 23876 7163 10 husbite - 2000 paym 24800 124- 12 adding CC Emalys @4~ 22478 8991 9 Credit 84 Stops 245 160- - 16 Embyn in 23879 7153 16 Have staying Ceal 1m + 246ck 17220 16 Portage 8455mg for son 1968- 1 17 Numleth Newdeth 2480 124- 31 add plates cut 10 100 6: 6938 1972 Jan 13 Eyes n - nts 4130 1652 14 Credit acct. Sta. 70184384 59500 27 credit act RCC H 12008 60709 28 Credit acct check # 566 5: Dir ant 203409 Jan 28 2005 pryr -1 cut 24800 127- 28 Envelops Men 23872 7162 add plates cut 88 880 42 207 Fet 2 Credit acct. check # 574 20742 Fil 8. Emeloyer new 23246 6974 // and pagn Zent. 24800 133- 29 add plates cut 59 590 Ii Purelaps me 23842 7153 26 newslith -2 non propert -1ent 24800 127- 409 Mar 3 Emalys 1 23377 7013 10 Credit acct. check #601 40417 10 newsith EMD pager per 24300 127- 16 Ryan buttin pay - Ug Ziptue 25AA 6950 24 twelm M 2364 7079 29 Credit acct. RCC # 12371 2/2/2013 29 Repre letter you program graduate lith 7800 39- 1 24 huslite- 2md paper 2ca5 24800 130- 31 Rdd plates cut 80 8/00 31 newslitter 2 sito- poper - Hopy 2x840 124- Ford, Gerald (Cat'd) 1972 2 July 31 31 Ryno mushith 2nds page - /mp.30400 36 16 40 add plates cut 360 31 Ryno litter pyr 5600 40- 1 25 1586 airy 1 Emilys - patal pating petr- 5600 2240 " Emily m 22958 6887 3 11 herseith -rns, payment pay- 24800 127 - 17 Emelyes m 23059 6918 28. add platu cut 100 1000 18 newslith 25 per 24800 124- 29 add plates cut 29 290 A Dept 15 hearslith 20mls pr -2ents 24800 130- - 15 Elynn 22920 6876 29 Eng. ni 22908 6872 s ais pays 2eat 24800 130- 1 )- 30 are plates cut 15 750 02 \ 1/5 at 4 Emery m in at @5% 4160 2050 6 Enelys m 22773 6832 6 newslith - 2ms payer 24800 124- - 9 Engly n 22768 w 6330 27 add plates cut 52 520 D niv / Am 3 color- nushindings Younjun SA 39 25 / Portage Freight paid for C.Corts.76872 25 57 2 Emilyes address Christmas Elys @x3 21110 8444 30 stanging e Emergen file C8ⁿ 21110 16888 30 stonging C Eneque from n @8° 2A 16- / Dec iv Rain gmr cas VandenTell 1500 25 1 28 Credit act RCC #15141 174300 30 add plates cut 59 590 f 184824 24 Ford, Gerald R. (cont'd) 1972 new 30 23649 7095 you'l 3 Credit but Check - DC Commettee 5000 1 5 Credit act and Frenh my 1000 1 11 Questionnain knoklard you! 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Sept / Credit acct. check # 908 5th Air ant 149884 13 2 only R pm. 22500 120- 13 Emely m 21815 6545 19 Embye - w5 670 335 28 add plates cut 69 690 69 199 Oct 5 health 2 no paper pt 22520 117- 5 Emilys me 21688 6506 il heurlith. 2ms pr. 23ml 117- 12 Emerges m 21729 6519 15 Pec'l n beck ch p 17542 Rec 19960 19 in billing r. sume 24 for D.MO. and 37A02 GERALD R. FORD November 2, 1973 The records of the following bank accounts relative to Gerald R. Ford are in our office. Sergeant at Arms Central Bank Union Bank - Attorney Account Union Bank - Fifth District Account Old Kent Bank - Ford for Congress National Capital Bank Washington - Minority Leadership Account. Sergeant at Arms and Central Bank: Our records on these two accounts include cash receipts and cash disbursement journals, deposit slips, check books, cancelled checks and bank statements. Cash receipts and cash disbursement journals go back to approximately 1959. Bank account records to approximately 1964. Union Bank - Attorney, Account: The attorney account records and summaries of each years transactions are prepared and submitted to us by Eleanor Todish, a former secretary of Mr. Ford. We do not have the deposit slips and cancelled checks regarding this account. Union Bank - Fifth District Account: All records, including deposit slips, cancelled checks and bank statements for 1967 through September 30, 1973 are physically in our office. These were transferred here from Mr. Ford's Washington Office during the week of October 22nd. This account is handled in total by Mr. Ford and his Washington staff. We have never been involved with this account and were totally unfamiliar with the nature of its transactions. Internal Revenue has furnished us with copies of schedules from this account for years 1967 through 1972. It is evident that Mr. Ford uses this account as a clearing account for the Honorariums he receives for his speaking engagements. The checks are deposited in full, including travel expenses, into the account with the honorarium portion being transferred to either Sergeant at Arms or Central Bank. This leaves the original purchase of airline tickets and related expenses and their reimbursement as offsets in this account and they have never been considered in the preparation of Mr. Ford's tax returns. Old Kent Bank - Ford for Congress Account: The records of the Ford for Congress account were obtained from Mr. Britton Gordon as requested by Internal Revenue Service. This account is purely political and was organized for Mr. Ford's 1972 campaign. The account has been closed with its remaining balance being transferred to the Friends of Gerry Ford account under the control of Walter Russell. GERALD ? FURO - 2 - National Capital Bank, Washington - Minority Leadership Account: This account is provided Mr. Ford because of his leadership position and is located at the National Capital Bank in Washington D.C. It is under the direct control of Mr. Ford. Again, the records were brought to our office for investigation by Internal Revenue. I.R.S. has provided us with a complete schedule of all receipts and disbursements for the period of 1967 through 1972. As in the case of the Fifth District account we were totally unaware of its existance, or the nature of its transactions, and have never considered it in the preparation of Mr. Ford's tax returns. Working Papers and Tax Returns: We have on file in our office all of Mr. Ford's tax returns since 1949. In addition we have complete sets of working papers relative to the preparation of his tax returns from 1963. These working papers include a continuing trial balance of Mr. Ford's assets, liabilities and net worth on a cost basis. Each years transactions from the Sergeant at Arms and Central Bank journals are posted to these worksheets after appropriate adjustments. These worksheets become the source of information for Mr. Ford's tax returns. GERIALO A FORD GERALD R. FORD November 2, 1973 The records of the following bank accounts relative to Gerald R. Ford are in our office. Sergeant at Arms Central Bank Union Bank - Attorney Account Union Bank - Fifth District Account Old Kent Bank - Ford for Congress National Capital Bank Washington - Minority Leadership Account. Sergeant at Arms and Central Bank: Our records on these two accounts include cash receipts and cash disbursement journals, deposit slips, check books, cancelled checks and bank statements. Cash receipts and cash disbursement journals go back to approximately 1959. Bank account records to approximately 1964. Union Bank - Attorney Account: The attorney account records and summaries of each years transactions are prepared and submitted to us by Eleanor Todish, a former secretary of Mr. Ford. We do not have the deposit slips and cancelled checks regarding this account. Union Bank - Fifth District Account: All records, including deposit slips, cancelled checks and bank statements for 1967 through September 30, 1973 are physically in our office. These were transferred here from Mr. Ford's Washington Office during the week of October 22nd. This account is handled in total by Mr. Ford and his Washington staff. We have never been involved with this account and were totally unfamiliar with the nature of its transactions. Internal Revenue has furnished us with copies of schedules from this account for years 1967 through 1972. It is evident that Mr. Ford uses this account as a clearing account for the Honorariums he receives for his speaking engagements. The checks are deposited in full, including travel expenses, into the account with the honorarium portion being transferred to either Sergeant at Arms or Central Bank. This leaves the original purchase of airline tickets and related expenses and their reimbursement as offsets in this account and they have never been considered in the preparation of Mr. Ford's tax returns. Old Kent Bank - Ford for Congress Account: The records of the Ford for Congress account were obtained from Mr. Britton Gordon as requested by Internal Revenue Service. This account is purely political and was organized for Mr. Ford's 1972 campaign. The account has been closed with its remaining balance being transferred to the Friends of Gerry Ford account under the control of Walter Russell. - 2 - National Capital Bank, Washington - Minority Leadership Account: This account is provided Mr. Ford because of his leadership position and is located at the National Capital Bank in Washington D.C. It is under the direct control of Mr. Ford. Again, the records were brought to our office for investigation by Internal Revenue. I.R.S. has provided us with a complete schedule of all receipts and disbursements for the period of 1967 through 1972. As in the case of the Fifth District account we were totally unaware of its existance, or the nature of its transactions, and have never considered it in the preparation of Mr. Ford's tax returns. Working Papers and Tax Returns: We have on file in our office all of Mr. Ford's tax returns since 1949. In addition we have complete sets of working papers relative to the preparation of his tax returns from 1963. These working papers include a continuing trial balance of Mr. Ford's assets, liabilities and net worth on a cost basis. Each years transactions from the Sergeant at Arms and Central Bank journals are posted to these worksheets after appropriate adjustments. These worksheets become the source of information for Mr. Ford's tax returns. COMMUNITY The Riggs National Bank of Washington, D. C.20009 UNIVERSAL OFFICE CONNECTICUT AVENUE AND T STREET, N.W. OLEN F. THOMPSON (202) 624-2843 VICE PRESIDENT AND MANAGER November 2, 1973 Mr. Charles T. Marck 1825 "K" Street, N. W. Washington, D. C. 20006 Dear Mr. Marck: In order to complete the file of papers we have provided you with on the Committee to Re-Elect Jerry Ford, we are enclosing a copy of the letter we sent you acknowledging the bank account. Also, we are enclosing a copy of the resolution you provided us at the time the account was opened. Very truly yours, C. V. Freedman Assistant Vice President Assistant Manager CVF:1f Enclosures GERALD A. FORD LIBRARY Congress of the United States house of Representatives JOHN R. RARICK COMMITTEE: 6TH DISTRICT, LOUISIANA Clashington, D.C. 20515 AGRICULTURE November 2, 1973 Prince 1964 The Honorable Gerald R. Ford H-230 U. S. Capitol Dear Jerry: It has been brought to my attention that your name has been associated with a group known as the Bilderburgers. This was reported in your biography in Who's Who in America. The Bilderburgers, I am given to understand, are a secret or quasi-secret international organization or movement which has been linked with representatives of foreign governments and international people of great wealth and influence, whose aims may or may not coincide with those of the American people. Inasmuch as President Nixon has nominated you for the office of Vice President of the United States, a decision in which I will be called upon to cast my people's vote, I would greatly appreciate your advising me if you have ever been a member of the Bilderburgers or directly participated in any of their functions. If your answer is in the affirmative, will you kindly supply me or the committees charged with investigating your qualifications to hold the office of Vice President with a detailed explanation so that the American people can know fully who the Bilderburgers are and what is their goal and mission. I would greatly appreciate your early reply. Sincerely, John R. Rarick Member of Congress JRR:cf CC: Honorable Peter W. Rodino, Jr., Chairman, House Judiciary Committee Honorable James O. Eastland, Chairman, Senate Judiciary Committee DERALD R. FORDS LIBRARY MEMORANDUM TO: BENTON L. BECKER FROM: RICHARD M. HABER DATE: NOVEMBER 2, 1973 SUBJECT: COMPARISON BETWEEN INFORMATION REQUESTED BY COMMON CAUSE AND MATERIAL SUBMITTED OR AUTHORIZED TO SENATOR CANNON BY GRF REQUESTED BY COMMON CAUSE SUBMITTED OR AUTHORIZED BY GRF 1. Income tax returns (68-73) 1. Tax returns (66-72) 2. Statement of personal finances: 2. a. Amount and source of income a. Tax returns; Part B financial disclosure reports (68-72) b. Reimbursements for any b. Tax returns (?) expenditure. C. Gifts received exceeding $100 C. ? d. Honorariums d. Tax returns; Part B e. Montary value of subsistence, e. ? entertainment, travel or other facilities received by him in kind. f. Assets f. g. Liabilities g. h. Transactions in securities or h. Tax returns: (i.e. Capital commodities during preceding Gains and losses) ; Part B calendar year. (?) i. Purchase or sale of real pro- i. Tax returns (Capital Gains) perty during preceding calendar year. 3. Business and professional positions. 3 4. Financial relationships with others. 4. Tax returns; Part B (if income produced) 5. Campaign contributions and ex- penditures: a. 1968, 1970, 1972 a. Records from Clerk of House, Republican Congressional Campaign Committee, Republican National Committee b. Those not required by law a. Amounts reflected in above prior to 4/7/72. records - names not available. R FORD LIBRARY GERALD Department of the Treasury / Internal Revenue Service / Washington, D.C. 20224 Commissioner NOV 13 1973 Honorable Wilbur D. Mills Chairman Joint Committee on Internal Revenue Taxation House of Representatives Washington, D. C. 20515 Dear Mr. Chairman: I am enclosing a copy of a letter from Congressman Ford dated November 13, 1973, relative to the examination of his tax returns for the years 1967 - 1972, inclusive. Mr. Ford requested that I make available to the Joint Committee on Internal Revenue Taxation information reflecting the scope of this exam- ination, the issues raised and the overall results of the examination. He also requested that this information be made available to the Chairman of the appropriate committees concerned with his confirmation. The information referred to in Mr. Ford's letter is furnished herewith for your use and for dissemination in accordance with Mr. Ford's request. With kind regards, Sincerely, Due C Mynda Donald C. Alexander Enclosures: copy of letter dated 11-13-73 13 page memorandum FORD a GERALO LIBRARY GERALD R. FCRD MICHIGAN OFFICE: FIFTH DISTRICT, MICHIGAN 720 FEDERAL BUILDING 110 MICHIGAN NW GRAND RAPIDS 49502 Congress of the United States Office of the Minority Leader house of Representatives Washington, D.C. 20515 November 13, 1973 Mr. Donald C. Alexander Commissioner Internal Revenue Service Washington, D. C. 20224 Dear Commissioner Alexander: I received your report dated November 9, 1973, relative to the audit of my income tax returns for the taxable years 1967-1972, inclusive. It would be appreciated if you would make available to me additional information which would reflect the scope of the examination, all issues raised and the overall results of your examination. I realize this could involve a disclosure problem. However, as an alternative and without regard to any possible statutory restrictions on disclosure of such information, I would appreciate it if you would make this information available to the Joint Committee on Internal Revenue Taxation for their information and use. Moreover, I request that all information furnished to the Joint Committee be made available by the Joint Committee to the Chairman of the appropriate committees concerned with my confirmation for their use in any manner they deem advisable. Sincerely, Herold R. Ford Gerald R. Ford, M.C. GRF: fd FORD R. GERALD LIBRARY -1- DESCRIPTION OF RECORDS EXAMINED This examination for the taxable year 1967 - 1972 was made at the request of the taxpayer, Mr. Gerald R. Ford, in his letter dated October 19, 1973, to Commissioner Alexander. He also stated in a memorandum dated October 19, 1973, to Commissioner Alexander that Mr. Robert McBain, his accountant, will have full power of attorney (copies of these documents are in the file). On the same date, October 19, 1973, we (Revenue Agents Joseph Miller and Albert Gaines, P.O.D. Detroit, Michigan) were assigned the examination of the tax- able years 1967 - 1972. Mr. Glenn Cagle, Chief, Audit Division, Detroit, Michigan accompanied us to Mr. Cardoza's office, Director of the Detroit District. Arrangements were made with Mr. McBain, by telephone, to make the examination of Mr. Ford's records in his office, Room 435 Old Kent Building, Grand Rapids, Michigan. The following morning, October 20. 1973, we started our examination in Mr. McBain's office. Mr. Kenneth VanNoord, CPA, a staff member, explained to us the books and records and the method of accounting. They keep a complete double entry set of books, using the cash method of accounting, e.g., income is recorded when received and expenses recorded when paid. A description of these records follow: Cash Receipts Journals: This is a record of all monies flowing into two bank accounts, the Central Bank, Grand Rapids, and the Sergeant at Arms, Washington, D. C. Cash Disbursements Journals: This is a record of all checks written on the Central Bank and Sergeant at Arms Bank accounts. Trial Balance: This serves as the general ledger. Bal- ance sheet amounts of the prior year are carried over to the current year. A separate trial balance is prepared for each year. Journal totals reflect- ing transactions for the year are posted to the trial balance. Adjusting journal entries are also posted to the trial balance. The trial balance is the principal source for items of income and expense that appear on the income tax returns. Adjusting Journal Entries: These are journal entries made to correct improper postings in the journals, take into account attorney income, to set up depre- ciation amounts, or any other necessary entries. The accountants also keep workpapers which include deprecia- tion schedules, combination schedules and other types of schedules, such as prepaid interest. -2- Central Bank, Grand Rapids, Michigan Account No. 0764-0016 Deposit slips Cancelled checks Bank statements The principal sources of monies that came into this account are "rental income payments from the two-family flat on Sherman Street in Grand Rapids, rental income from the condominium in Vail, Colorado, a few honorariums for speaking engagements, medical insurance refunds, directors fees, and an occasional transfer of funds from the Sergeant at Arms account. The checks written from this account are generally for living expenses. These include checks to cash which are usually cashed at any one of several Safeway stores for pocket cash. Groceries would also be purchased. Other expenditures were made out of this account for medicines, payment to maids, cleaners, beauty salons, house repairs, etc. This account could be termed a household account. Mrs. Ford signed most of the checks. Sergeant at Arms Account - National Bank of Washington, Account No. 0511-0121 The principal sources of monies received are his salary checks as a member of Congress, honorariums received for speaking engagements, travel expense reimbursements, some of the rental income from the Sherman Street flat and the Vail condominium, Director's fees from Rose Patch, Ford Paint and Varnish Co., debenture bond interest and monies borrowed. Principal expenditures out of this account are for gaso- line purchases, Federal income tax payments, contributions, insurance payments, flowers, clothing, house repairs, some airline trips, some household expenses, security purchases for his children, various clubs, etc. Most of the checks are signed by Mr. Ford. Attorney Account - Union Bank, Grand Rapids We did not examine this account. This account is handled by Eleanor Todish, a former secretary of Mr. Ford. She prepares and gives to the accountants a summary of the year's transactions which are journalized. The income and expenses are taken into account on the returns. The principal sources of income are legal fees for services rendered from Rapistan and Joe Brown & Sons, both Grand Rapids firms. The principal checks written are for Bar Association dues, some withdrawals by Mr. Ford, payments to Eleanor Todish and a few payments to Mr. McBain for accounting services. We did not examine this account for the reason that the money amounts involved are small and we have traced withdrawals by Mr. Ford to the Sergeant at Arms account and the Central Bank account. GERALD R. FORD -3- Forms 1099: We also received from the accountants, Forms 1099 for honorariums, and some interest and dividend income. In addition to the records kept by the accountants, leads in the Sergeant at Arms account led us to several other accounts. These are: 1. Fifth District Account 2. Ford for Congress Account 3. Friends of Jerry Ford Committee 4. Minority Leader Account 1. Gerald R. Ford Fifth District Account Account No. 932-524-9 Union Bank & Trust, Grand Rapids, Michigan We received bank statements, cancelled checks and most of the deposit slips. The principal source of deposits are honorariums, reimbursement for travel expenses and some political contributions. Checks are issued for airline travel to various political functions and to places where talks are given, trans- fer of honorarium income to the Sergeant at Arms and Central Bank accounts, for various office operating expenses and checks to cash to supply him with funds on his trips. 2. Ford for Congress Committee, Old Kent Bank This account was opened during 1972 with an initial deposit of about $38,450.00. The principal payments were to Insight for Political Advertising for the 1972 campaign. The remainder in this fund was transferred to the Friends of Jerry Ford Account. The analysis of this fund indicated that it was a purely political fund. 3. Friends of Jerry Ford Committee Union Bank & Trust Co., Account No. 933-463-8 This is a purely political fund controlled by Walter Russell, an attorney in Grand Rapids. The source of income is political contributions by individuals. The expenses are for political activities. This fund was opened on September 22, 1972. 4. Minority Leader Account of Gerald R. Ford National Capital Bank, Account No. 202-345-8 This account is used to defray the expenses incurred by Mr. Ford as the House Minority Leader. For this purpose he received $250.00 a month plus $300.00 per quarter. The principal expenditures are for House of Representatives Restaurant, Michigan Bell Telephone FORD Company, Army and Navy Club, Blackistone, Inc. (flowers) and others of a political nature. -4- Diaries: Mr. Ford's diaries had recorded in them the date and place of his trips. He also recorded in red figures in the date on which he gave a talk the amount of the honorarium. Stationery Account: Each representative received $4,200.00 a session which he can draw upon to operate his office. He can receive any residue if not re- elected, or if he pre-deceases his spouse or children, the residue is payable to them. Forms 942: We received from Mr. Ford copies of Employer's Quarterly tax return for household employees for the years 1967 - 1972. Forms W-2: Copies of W-2's submitted to household employees for the years 1967 - 1972. We examined Forms 942, scheduled them and accepted them as filed. We tied Forms W-2 to Forms 942. R. FORD LOW -5- AUDIT PROCEDURE ACCOUNTANTS RECORDS 1967 - 1972 Sergeant at Arms and Central Bank Accounts and Their Related Journals Amounts shown on deposit slips were traced into the cash received journals and into the bank statements. About 50% of cancelled checks drawn on the Central Bank were examined. All checks to cash were examined. Nothing significant was found. Examined almost all of the cancelled checks drawn on the Sergeant at Arms account. Traced selected checks into the cash disbursements journal. Nothing signi- ficant was found. Traced the cash receipts and cash disbursement journals to the trial balances. All this checked out. Traced the trial balances to the income tax returns. This checked out. Traced the adjusting journal entries, which included a journal entry to take into account income and expense from the attorney account, into the trial balance. This tied in. Prepared an analysis of Schedule C income and expense to determine whether all honorariums appear on Schedule C. They do. All Schedule C expenses were traced to their source. Legal income consisting principally of legal fees from Rapistan and Joe Brown and Sons, were reported on Schedule C. Director's fees from Rosepatch were reported. Leads were found in the Sergeant at Arms account which led us to the "Gerald R. Ford Fifth District Account" with the Union Bank in Grand Rapids and to the "Minority Leader Account of Gerald R. Ford" with the National Capital Bank in Washington, D. C. We requested the cancelled checks, deposit slips and bank statements for both accounts. GERALD R. FORD FIFTH DISTRICT ACCOUNT A cancelled check analysis and deposit analysis was prepared. Initially, we found that a number of deposit slips were missing. We requested these and received some of them, but were told that the balance of the missing deposits slips could not be found. However, with the use of the diary and Mr. Ford and Mr. Buchen's assistance, most of the unidentified deposits were explained. (Mr. Buchen is a Grand Rapids attorney and a former law partner of Mr. Ford.) This account was used as a conduit to funnel the honorariums into the Sergeant at Arms account, which in turn appeared as an item of gross income in Schedule C. -6- The honorariums were traced from the diary into cash receipts with a few exceptions which were subsequently explained after research by Mr. Ford, his staff and Mr. Buchen. Cancelled checks from this account for honorariums transferred principally to the Sergeant at Arms account, and a small number of them to the Central account were traced, and ultimately appeared as income on Schedule C by prior tracing. Expense items were examined and are explained in the "Examination Results" part of this narrative. With respect to honorariums for 1967, we encountered difficulty in tracing these. Reconciliation of honorariums recorded in the diary and in the receipts journal indicated an amount of $236.50 more in the receipts journal than in the diary. This was not pursued any further. MINORITY LEADER ACCOUNT An analysis was made of cancelled checks and deposits of this account. Expense items were examined and are explained in the "Examination Results" part of this narrative. GRAND RAPIDS MUTUAL FEDERAL SAVINGS & LOAN ASSOCIATION This is a savings account in the name of "Hon. Gerald R. Ford & Elizabeth B. Ford." The ledger sheet and signature card were re- ceived from the bank. Withdrawals and deposits were traced with the exception of a number of $33.75 deposits. Interest income from this account was properly reported. In view of the small amount these items were not questioned at this time. However, source of these deposits will be verified at a later date. FRIENDS OF JERRY FORD COMMITTEE UNION BANK AND TRUST CO. GRAND RAPIDS, MICHIGAN Mr. Walter Russell, a Grand Rapids attorney, is chairman of this account. He provided us with Xerox copies of the account and listings of contributors' names. Cancelled checks were analyzed and deposits reconciled to the amount of contributions. This is a political account. No personal benefits to Mr. Ford were found. -7- Results of Examination On November 2, 1973 we were advised that an interview had been arranged with Mr. Ford and reservations were made for our trip to Washington, D. C. On November 3, 1973 we met with Mr. Ford and Mr. McBain to discuss the request for additional information and determine what records were available to satisfy the request and expedite the audit. At the meeting we discussed items previously included in 1972. We also made arrangements to receive the diaries from Mr. Ford for our inspection and analysis. This meeting and a subsequent meeting on November 7, 1973 included a discussion of the following issues. Auto Depreciation and Expense The return reflects the deduction of auto expense and depreciation for each of the years. We were previously informed that since Mr. Ford was the Minority Leader of the House a chauffeur driven automobile was provided for the fulfillment of these duties. Mr. Ford stated that the auto was depreciated due to the fact that he has unusually long hours and does not like to work his chauffeur over 40 hours a week. He also stated that he has extensive travel by auto for honorarium speeches, travel to and within his home district and that on occasions it is necessary for his wife to attend functions when he is not available, thus requiring the use of the personal auto. We considered an adjustment for the years 1967 and 1968 based on the fact that the taxpayers depreciated two autos at 50% business usage. Since the adjustment would result in a small tax change, and in view of the fact the statute of limitations had expired no adjustments were made for these years. Dues and Entertainment Dues and Entertainment were initially questioned because of the lack of documentation and lack of knowledge by the agents of the business relation- ship of the expenditures at the various clubs. Mr. Ford explained the membership and purpose for each of the facilities as well as what clubs he considered business as distinguished from those handled as personal expenditures. Mr. Ford charged to his drawing account as non- deductible personal expenses amounts paid to Burning Tree Club, Congressional Country Club, Henry Smith Flowers, University Club, Blackistone (flowers), Fostoria Glass Co., and Gandels (liquors and wines) and others. The records substantiate Mr. Ford's statements that where there was no business purpose these amounts were treated as personal in the Sergeant at Arms and the Central Bank accounts. Payment of all expenses were verified by our inspection of the cancelled checks. GENALD -8- Contributions Several Contributions were questioned due to the lack of knowledge about the organization in the Grand Rapids area. The larger contributions claimed on the return were as follows: Grand Rapids Board of Education Scholarship Fund $1,000 YMCA 250 National Football Foundation Building Fund 400 Vail Clinic 550 UFCS Committee of 100 400 In each case the contributions were accepted as being allowable as a result of our discussion with Mr. McBain and inspection of the cancelled checks. Nominal contributions were checked under Code Section 170(c) and are accepted as correct by inspection of the cancelled checks. Depreciation - Vail, Colorado The prior RAR contained a reviewers comment concerning depreciation with regard to Section 179. We also felt that an issue should be raised as to the use of 200% depreciation since the condominium was first depreciated in 1970. The cut off date for the use of 200% depreciation for this type of property was 7/25/69. The records presented to us substantiated the fact that the purchase contract was signed and an initial deposit was made on 6/25/69 supported the use of both 200% declining balance depreciation and additional first year depreciation. The basis for depreciation purposes was properly reduced prior to computing depreciation. Basis of Ford Paint and Varnish Stock and Debenture Interest Income The information received from Mr. McBain's office and Kent County records compared with the sale of stock on the return reflected a difference in the number of shares. The records of Kent County revealed that Mr. Ford received 651 1/4 shares of stock as an inheritance from the estate of his father, Gerald R. Ford. The 1967 tax return discloses the sale of 1076 1/4 shares of stock of Ford Paint and Varnish on 6/67. BRALD -9- Mr. Ford stated that he did purchase shares of common stock of Ford Paint and Varnish before or during World War II, that he did not remember the purchase price but that the stock was sold in 1967 to Detroit Paint Co. The valuation of the 651 1/4 shares of stock inherited was $11,114.34. Due to the nominal amount of $935.91 for the remaining 425 shares the basis was accepted as reported. He also stated that at the same time the Debentures that he owned were extended for a period of five years with an increase in the interest rate from 7% to 8%. The records maintained in Mr. McBain's office also reflected that one interest payment for 1969 was received 1/2/70 and recorded in 1970 as interest income. Repairs - Grand Rapids Rental House We questioned the expense for a roof repair in the amount of $655.00 and one other repair to the flat. Mr. Ford stated that he did not remember the transactions other than the persons renting requested that the work be done. He did state that for a house that size (he described the house and number of rooms on each floor) it would cost a lot more than that for a new roof. We accepted this item based on the statements by Mr. Ford, and inspection of the two cancelled checks in payment thereof. Deposits We discussed with Mr. McBain and Mr. Ford the fact that the list of deposit tickets requested on 10/26/73 was not received in total and that although numerous deposit tickets were received the source of some were not identified. Mr. Ford explained the source of the 1972 deposits and requested that a list of the particular items be submitted so that his staff could trace them. The list was prepared and many deposits were traced to sources not previously identified. The amounts of the remaining unidentified deposits were nominal supporting the fact that the source of the deposits was not from Honorariums. On this basis the remaining items were not taxed to Mr. Ford. Cash Available for Living Expenses We had originally been informed by Mr. McBain that all income was deposited to the bank (either S/A/A or Central). This meant that the only way of obtaining cash for living expenses was to write a check to Cash. The analysis of the checks to Cash or Safeway is as follows: -10- Central (W-1 - Household Acct.) S/A/A - Mr. Ford 1967 3,380.00 3,600.00 1968 2,160.00 1,130.00 1969 2,190.00 1,940.00 1970 2,262.00 980.00 1971 3,000.00 3,350.00 1972 2,675.00 Maids pd. by Cash 225.00 Mr. Ford explained the absence of checks to cash as a combination of the following: (1) In addition to the above amounts, Betty (his wife) also writes checks to Farlington Beauty Salon in round amounts. The amounts appear to be for more than her hair. He believes she is receiving cash. (2) He was surprised himself to know that he can go through a week spending $5.00 or less because of his numerous meetings and lunches paid by others, particularly during the campaign season. When he is on the road in his congressional district, all 3 meals each day are paid for by some political or social group. (3) Mr. Ford went through his 1972 diary and informed us of the following trips. As a result of the examination of Mr. Ford's 1972 diary and further discussion with him, the following trips were identified: 1/1 - 1/6 Vacation - Vail, Colorado. (Checks for $450.00 in 1971 - per Agent's analysis of cancelled checks) 4/1 - 4/8 Palm Springs, Calif. All expenses pd by 5th Congressional Dist. Acct. - per Agent's analysis of cancelled checks. 5/28 - 29 Winston - Salem, N.C. Expenses Reimbursed -- Commencement Speaker 6/23 - 7/8 China Trip - official U.S. Trip Expense money from 5th Congressional District per Agent's analysis of cancelled checks - Travel by U.S. Govt. & Republic of China 8/19 - 8/26 GOP Republican Convention & Orlando Expenses paid by Republican Party Orlando expenses paid by friends 10/16 - 11/7 Campaigning - Plane tickets and cash 5th Cong. Dist. - per Agent's analysis of cancelled checks 11/9 - 11/19 Jamacia All bills paid by one in party - Expenses totaled - Mr. Ford pd 1/4 of all expenses by ck 437 - 11/29/72 - per Agent's analysis of cancelled checks. GERALD 11 12/18 - 12/31 Vail, Colorado Checks to Lodge at Vail, Dec. 72 - $500.00 per Agent's analysis of cancelled checks In addition to the above trips Mr. Ford stated that from Jan. - Oct. he made 75 other trips (Plane fare and cash for expenses paid by the 5th Dist. Acct.) (4) Of the 4 children, 3 were away at school during 1972. (5) Mr. McBain referred to the above Check Analysis and pointed out the small amounts of checks to cash by Mr. Ford during the campaign years. We also prepared analysis of the plane fares and cash for each of the years. At a later discussion Mr. Ford, stated, when asked about the number of times he eats at the House of Representatives Restaurant personally and the cost, that "the House session starts at 12:00 noon and he only eats there two possibly three times a month." He also stated that the cost of his usual lunch of cottage cheese and unsweetened grapefruit juice is very nominal. As a result of discussions with the taxpayer and analysis of the cancelled checks by the agents, it is our conclusion that there was sufficient cash for miscellaneous living expenses. Substantial living expenses were paid by check in 1972. The schedule below reflects amounts of cash available for miscellaneous, out-of-pocket expenditures: Checks written by Mr. Ford 225.00 Checks written by Mrs. Ford 2,895.00 Total $3,120.00 Pd. for Domestic Help (Per 942's) 2,074.00 Total left $1,046.00 Pd. by Cash per Journal Entry 408.61 Total Remaining for Cash Expenditure $ 637.39 Minority Leader Account of Gerald R. Ford Gerald R. Ford - 5th and District Account An analysis of expenditures from the above two funds was made for each of the years under audit. Numerous items were considered to be taxable before receiving Mr. Ford's diary and the fact that we were unable to trace trips to locations at certain times of the year. The discussion with Mr. Ford informed us of the purpose of each account and the reason for payments to Press. Intelligence, Inc., The Congressional Club, The Capitol Hill Club, C & M Sunshine Club, Fostoria Glass Co. and numerous other parties. Payments 2010 P LIBRARY OTHER -12- from the Minority Leader account in question were almost exclusively to Army and Navy Club, House of Representatives Restaurant and the Capital Hill Club. Mr. Ford stated that both the Capital Hill Club and the House of Rep. Restaurant and places where he entertains other members of Congress and constituents in the operation of his job as Minority Leader. It was also noted that expenses of the Congressional CC and Burning Tree were considered personal, or segregated from the previous items considered to be entertainment except when Mrs. Ford entertains other members wives at business functions (about once or twice a year). The expenses for the above amounts were accepted based on the above information. Payments from the 5th Congressional District account in question were principally cash expenditures for travel and airline tickets which could not be traced for any particular honorarium reported or reimbursement of expenses deposited in the 5th District Account. An additional item in question was the purchase of clothing for Mr. & Mrs. Ford through the 5th Congressional District. After receiving the diaries for the years 1967 - 1972, all of the plane travel tickets and cash advances were accepted as legitimate political expenditures. The only item which was adjusted was the clothing purchase for Mr. & Mrs. Ford in the amount of $871.44 as identified below: 4/17/72 Milton Hoffman 632 200.00 6/20/72 Woodward & Lothrop 681 287.16 6/21/72 Lord & Taylor 682 224.12 6/20/72 Central Charge 683 160.16 Service $871.44 This item has been adjusted and the taxpayers counsel has accepted the addition to income for the purchase of clothing from the 5th Congressional District account. A distinction has been made between the above issue and the $1,600.00 in checks reimbursing Mr. Ford for the expenses of the China trip during 1972. The explanation as to the reason for the reimbursement was as follows: (1) This was an official U.S. trip at the request of the President of the United States. (2) It involved substantial travel throughout China - only the second time U.S. citizens had visited China in many years. (3) Due to the weather conditions, terrain and extensive travel as well as promoting the U.S. image abroad so as to develop relations between the two countries special clothing was purchased specifically for this trip and would not have been otherwise purchased. This special clothing considered of special rain coats, wooden walking shoes, OFFICE short sleeve shirts. -13- (4) Numerous items were purchased abroad - both clothing and gifts for republican and democratic associates and constituents. It was concluded that under Rev Rul 71-449 the purchase of special clothing specifically for the China trip and not worn now and gifts to associates in Congress and the Senate as well as constituents did not result in taxable income to the taxpayer. One additional item included in the 5th Congressional District account consisted of Check #785 dated 11/30/72 in the amount of $1167.00 for the purchase of tickets to Vail, Colorado for the family Christmas Ski Vacation. Mr. Ford believed that this amount has been repaid. He instructed Mr. McBain to make the necessary reimbursement which had been overlooked. Diaries - Recepits The analysis of the diaries resulted in several questions being asked both Mr. McBain and Mr. Ford. In all cases the items were found to be correct including a $2,000.00 honorarium shown in the diary in December, 1972 but recorded on the books and reported as income in January, 1973. It was learned that Mr. Ford records the honorarium at the time it is expected, not necessarily when received. Exemption - 1972 - Son - Michael We received information from the accountants concerning the income reported by Michael Ford. Michael's return reflected W-2 wages of $2,894.15. He also received dividends amounting to $342.49, interest of $329.95 and Capital Gains income of $266.49. The above total income amounted to $3,833,07. Based on information received from the records inspected and examined we were satisfied that the support test was met. He was also a full time student for over five months of the year. Information regarding the passive income (See 141 (ex.1) rules could not be verified since the return was not provided; however, Mr. McBain stated that he will check this item and prepare an amended return if necessary.