Council on Foundations, Inc. records (FA016) 1949-1981

5.5 cubic feet (15 document cases)

Charities Charitable uses, trusts, and foundations Philanthropy Taxation -- Law and legislation -- United States Philanthropy -- United States

Arrangement

The records are divided into three series:

Series 1 - Tax Reform Files, 1954-(1968-1978)

Series 2 - Commission on Private Philanthropy and Public Needs Files, 1973-1978

Series 3 - Miscellaneous Files, 1949-1981

The files within each series are arranged alphabetically by subject.

Biographical / Historical

The Council on Foundations, Inc., incorporated in New York State in 1957 as the National Council on Community Foundations, Inc., was an outgrowth of the National Committee on Foundations and Trusts for Community Welfare, an informal association of community foundations in the United States and Canada based in Chicago. Initially, the organization’s membership consisted solely of foundations of the community-trust type. Beginning in 1958, family, company, and other foundations were invited to affiliate with the Council. Also in 1958, the National Council was awarded a grant of $45,000 from the Rockefeller Foundation for exploring ways of expanding Council services as a clearinghouse for information and as a source of advice and guidance for members. Two years later, the Council received a $50,000 grant from the Ford Foundation to be used in assisting the Council in establishing itself as a national institution and in furthering its activities in the United States and Canada. In 1964, the organization’s name was changed to the Council on Foundations, Inc.

The original National Committee on Foundations and Trusts for Community Welfare had a volunteer chairman, Edward L. Ryerson, a Chicago steel executive. Frank D. Loomis, a former executive director of the Chicago Community Trust, was the first secretary. With the establishment of the National Council on Community Foundations and the opening of offices in New York City in 1957, Wilmer Shields Rich became executive director, a post she continued to fill as the organization broadened its membership, until her retirement in 1968.

Following Rich’s retirement, David F. Freeman took over administration of the Council in March 1968 and was given the title of president. The administrative structure of the Council called for a president whose role was defined as chief administrative officer. In this capacity, Freeman guided Council members through the changes brought on by the Tax Reform Act of 1969. Eugene C. Struckhoff, executive director of the New Hampshire-based Spaulding-Potter Charitable Trust, who joined the Council as vice president in December 1971, succeeded Freeman as President of the Council in1979. The following year he also assumed the role of chief executive officer.

The Council’s dual top leadership structure was established when Robert F. Goheen, a former president of Princeton University, became chairman of the board and chief executive officer of the Council in 1972. The chairman’s main responsibilities were policy concerns, public awareness, and Washington liaison. Goheen was succeeded by Landrum R. Bolling, a former president of Earlham College and of the Lilly Foundation, who held the positions of chairman and chief executive officer of the Council from January 1978 until December 1980.

In the spring of 1979 the Council relocated its offices to Washington, D.C. The move was intended to enable the Council to keep in closer touch with the many philanthropic organizations located there, as well as to improve its liaison with government agencies, the Treasury Department, the Internal Revenue Service, and members of Congress.

The aim of the council has been twofold: (1) to provide a common meeting ground and services for foundations administering charitable funds for public purposes; and (2) to encourage broader understanding of the community foundation concept of making philanthropy effective and responsible. The Council also represents the concerns and interests of grant makers to public policy makers, the media, and the general public.

For a more detailed discussion of the officers, operation, and membership of the Council on Foundations, see the Council history files in box 13.

Scope and Contents

The records of the Council on Foundations, Inc., which span the years 1949 to 1981, cover the years from the formation of the Council until Landrum R. Bolling’s tenure as chief executive officer in the late 1970s. The bulk of the material in this collection, however, concerns the Council’s response to tax reform efforts in the late 1960s and early 1970s that would have profound effects on foundations. Also documented is the Council’s relationship with the Commission on Private Philanthropy and Public Needs (usually referred to as the Filer Commission), a privately funded panel formed in late 1973 to conduct a study of the source, scope, and impact of charitable giving in the United States.

Related Archival Materials

The following Rockefeller Archive Center collections include material related to the Council on Foundations, Inc. records: John D. Rockefeller 3rd papers; Rockefeller Foundation records.

Immediate Source of Acquisition

This small collection of records from the Council on Foundations, Inc. was transferred to the Rockefeller Archive Center in separate accessions in 1989 and 1991.

File Plan

Former Classification: X

Conditions Governing Use

RAC users must abide by all applicable provisions of United States copyright law. Reproduction/duplication of archival items is routinely provided in accordance with “fair use”. If the RAC does not hold copyright for an archival collection, or items within a collection, it is the users’ responsibility to contact the copyright holder, or make a fair effort to do so, prior to publication.

Conditions Governing Access

Collection is open for scholarly access.

RAC is unable to provide access to obsolete media and original digital media. In addition separated media may not yet have undergone stabilization procedures. When feasible, a digital surrogate may be created via special order. All applicable charges will apply. See RAC Head of Archival Services or RAC Head of Digital Programs for details.

Physical Characteristics and Technical Requirements

Materials requiring specialized equipment for access (film, audio, video, slides) may be closed to research dependent on availability of the applicable equipment

Brittle or damaged items, or materials otherwise in need of preservation care, may be closed to researchers at the discretion of the RAC Head of Archival Services/Head of Reference.

Preferred Citation

Information regarding the Rockefeller Archive Center’s preferred elements and forms of citation can be found at http://www.rockarch.org/research/citations.php

Contents

Tax Reform Files, 1954-1978, bulk 1968-1978
Articles, 1967, 1969

Box 1, Folder 1

Articles, 1967, 1969

Box 1, Folder 2

Articles, 1970-1976

Box 1, Folder 3

Effects - Excise Tax, 1972-1978

Box 1, Folder 4

Effects - General, 1969-1976, 1978

Box 1, Folder 5

Effects - Gifts to 501(c)(3) Groups, 1971

Box 1, Folder 6

Effects - Grants, 1969-1972

Box 1, Folder 7

Effects - Minimum Distribution Rule (Ture Study), 1973

Box 1, Folder 8

Effects - Religious Groups, 1972

Box 1, Folder 9

Effects - Termination Tax, 1970-1972

Box 1, Folder 10

Foundations - General, 1965-1966

Box 1, Folder 11

Foundations - General, 1969-1970

Box 2, Folder 12

Foundations - Lobbying, 1968

Box 2, Folder 13

General, 1970-1972

Box 2, Folder 14

General, 1973, 1975

Box 2, Folder 15

Grants to Individuals, 1968-1970

Box 2, Folder 16

Internal Revenue Service Code Revisions - Section 4944, 1970-1971

Box 2, Folder 17

Internal Revenue Service Code Revisions - Section 4944, 1970-1971

Box 2, Folder 18

Internal Revenue Service Code Revisions - Section 4945, 1971-1973

Box 2, Folder 19

Internal Revenue Service Code Revisions - Section 4945 - Draft, September 28, 1970

Box 3, Folder 20

Internal Revenue Service Code Revisions - Section 4945 - Draft, November 19, 1970

Box 3, Folder 21

Internal Revenue Service Code Revisions - Section 4945 - Draft, December 21, 1970

Box 3, Folder 22

Internal Revenue Service Code Revisions - Section 4945 - Draft, October 7, 1971

Box 3, Folder 23

Political Activity, 1968-1971

Box 3, Folder 24

Proiposed Tax Law Changes, 1971-1973

Box 3, Folder 25

Proiposed Tax Law Changes, 1977-1979

Box 3, Folder 26

Reporting Requirements, 1970-1971

Box 3, Folder 27

Subject Analysis - Accumulation of Income, 1963-1969

Box 3, Folder 28

Subject Analysis - Deductions, 1969-1970

Box 4, Folder 29

Subject Analysis - Definition Problems, 1970

Box 4, Folder 30

Subject Analysis - Expenditure Responsibility, 1970

Box 4, Folder 31

Subject Analysis - Investment Income, 1969-1971

Box 4, Folder 32

Subject Analysis - Investments and Program-Related Investments, 1968-1971

Box 4, Folder 33

Subject Analysis - Limited Life for Foundations, 1969

Box 4, Folder 34

Subject Analysis - Self-Dealing, 1969, 1970

Box 4, Folder 35

Subject Analysis - Unrelated Business Income, 1964-1970

Box 4, Folder 36

Tax Reform Act of 1969 - Effects, 1969-1978

Box 4, Folder 37

Tax Reform Act of 1969 - Effects, circa 1971

Box 5, Folder 38

Tax Reform Act of 1969 - Effects, circa 1975

Box 5, Folder 39

Tax Reform Act of 1969 - Effects - Labovitz Study, circa 1972

Box 5, Folder 40

Tax Reform Act of 1969 - Effects - Lore Study, 1974, 1975

Box 5, Folder 41

Tax Reform Act of 1976 - Articles, 1976

Box 5, Folder 42

Tax Reform Act of 1976 - Effects, 1975-1977

Box 5, Folder 43

U. S. Congress - House of Representatives - Bills, 1969

Box 5, Folder 44

U. S. Congress - House of Representatives - Clay Brown Bill, 1966, 1969

Box 5, Folder 45

U. S. Congress - House of Representatives - Cleveland Bills (H.R. 15847, H.R. 15848), 1972-1973

Box 5, Folder 46

U. S. Congress - House of Representatives - Corman Bill (H.R. 11058, H.R. 1040), 1971-1973

Box 5, Folder 47

U. S. Congress - House of Representatives - Emergency Home Finance Act (H.R. 17495), 1970

Box 6, Folder 48

U. S. Congress - House of Representatives - Floor Debates, 1969

Box 6, Folder 49

U. S. Congress - House of Representatives - Miscellany, 1959-1966

Box 6, Folder 50

U. S. Congress - House of Representatives - Nixon Proposals, April 1969

Box 6, Folder 51

U. S. Congress - House of Representatives - Schneebeli Bill (H.R. 11197), 1972

Box 6, Folder 52

U. S. Congress - House of Representatives - Ullman Bill (H.R. 13720), 1972-1973

Box 6, Folder 53

U. S. Congress - House of Representatives - Ways and Means Committee, 1969, 1974-1976

Box 6, Folder 54

U. S. Congress - House of Representatives - Ways and Means Committee - Briefing, 1975

Box 6, Folder 55

U. S. Congress - House of Representatives - Ways and Means Committee - Hearings, 1975

Box 6, Folder 56

U. S. Congress - House of Representatives - Ways and Means Committee - Hearings Analysis, 1969

Box 7, Folder 57

U. S. Congress - House of Representatives - Ways and Means Committee - Members, 1969

Box 7, Folder 58

U. S. Congress - House of Representatives - Ways and Means Committee - Press Releases, 1969

Box 7, Folder 59

U. S. Congress - House of Representatives - Ways and Means Committee - Staff Meetings, 1969

Box 7, Folder 60

U. S. Congress - Investigations of Foundations, 1952, 1954, 1969

Box 7, Folder 61

U. S. Congress - Joint Committee on Internal Revenue Taxation, 1959-1970

Box 7, Folder 62

U. S. Congress - Relationship with Foundations, 1974-1976

Box 7, Folder 63

U. S. Congress - Senate - Bills and Amendments, 1969

Box 7, Folder 64

U. S. Congress - Senate - Finance Committee, 1969

Box 7, Folder 65

U. S. Congress - Senate - Finance Committee - Hearings, 1969

Box 7, Folder 66

U. S. Congress - Senate - Finance Committee - Hearings, 1969

Box 7, Folder 67

U. S. Congress - Senate - Finance Committee - (Hartke) Subcommittee on Foundations, October-November 1974

Box 7, Folder 68

U. S. Congress - Senate - Finance Committee - Hearing, June 3, 1974

Box 7, Folder 69

U. S. Congress - Senate - Floor Debates, 1969

Box 8, Folder 70

U. S. Congress - Senate - Muskie-Scott Bill (S. 3063), 1971-1973

Box 8, Folder 71

U. S. Congress - Senate - Statements and Contacts, 1969-1970

Box 8, Folder 72

U. S. Congress - Senate - Williams Bill (S. 2075), 1969

Box 8, Folder 73

U. S. Congress - Senate - Williams Bill (S. 2075), 1969

Box 8, Folder 74

U. S. Congress - Senate - Williams Bill (S. 2075), 1969

Box 8, Folder 75

U. S. Congress - Senate - Williams Bill (S. 2075) - Survey and Responses, 1969

Box 8, Folder 76

U. S. Congress - Treasury Department Studies and Proposals, February 1969

Box 8, Folder 77

Commission on Private Philanthropy and Public Needs, 1973-1978
Accounting Advisory Committee Report, October 1974

Box 8, Folder 78

Coalition for Public Good Statement, 1974

Box 8, Folder 79

Contributors List, 1978

Box 8, Folder 80

Correspondence, November 1972 - December 1973

Box 9, Folder 81

Correspondence, January-May 1974

Box 9, Folder 82

Correspondence, June-August 1974

Box 9, Folder 83

Correspondence, September-December 1974

Box 9, Folder 84

Correspondence, January-March 1975

Box 9, Folder 85

Correspondence, April-May 1975

Box 9, Folder 86

Correspondence, June-December 1975

Box 10, Folder 87

Correspondence, 1976

Box 10, Folder 88

Meeting, January 15, 1974

Box 10, Folder 89

Meeting, September 10, 1975

Box 10, Folder 90

National Center for Voluntary Action Report, January 1975

Box 10, Folder 91

Publicity, 1973-1976

Box 10, Folder 92

Questionnaire, 1974

Box 10, Folder 93

Recommendations Comparisons, undated

Box 10, Folder 94

Report and Recommendations of Council on Foundations (Rev.), August 1975

Box 11, Folder 95

Report and Recommendations of Council on Foundations (Rev.), August 1975

Box 11, Folder 96

Reports and Studies, October 1973-April 1974

Box 11, Folder 97

Reports and Studies, May 1974

Box 11, Folder 98

Reports and Studies, June-August 1974

Box 11, Folder 99

Reports and Studies, September 1974

Box 11, Folder 100

Reports and Studies, December 1974

Box 11, Folder 101

Reports and Studies, January-February 1975

Box 12, Folder 102

Reports and Studies, May 1975

Box 12, Folder 103

Reports and Studies, June 1975

Box 12, Folder 104

Reports and Studies, August-December 1975

Box 12, Folder 105

Reports and Studies - "A Consumption-Type or Cash Flow Personal Income Tax" (Andrews), April 1974

Box 12, Folder 106

Reports and Studies - Donee Group, c. 1974

Box 12, Folder 107

Reports and Studies - Federal Government Support for Education and Health, 1974

Box 12, Folder 108

Reports and Studies - "Giving in America: Toward a Stronger Voluntary Sector" - Summary, 1975

Box 12, Folder 109

Reports and Studies - "Guide to Sponsored Research of the Commission on Private Philanthropy and Public Needs", 1975

Box 12, Folder 110

Reports and Studies - "Public Funding Agency" (Larrabee), 1975

Box 12, Folder 111

Reports and Studies - Research Papers (Excerpts), 1977

Box 12, Folder 112

Reports and Studies - "Taxes and Charitable Contributions" (Feldstein), 1974

Box 12, Folder 113

Miscellaneous Files, 1949-1981
Council History, 1949-1979
1949-1969

Box 13, Folder 114

1970-1976

Box 13, Folder 115

1977-1981

Box 13, Folder 116

Corporate Documents, 1957-1978

Box 13, Folder 117

Expansion, 1967-1973

Box 13, Folder 118

Foundation Library Center Merger, 1965-1966

Box 13, Folder 119

Foundation Library Center Merger, 1970, 1974

Box 13, Folder 120

Publications, 1977-1979

Box 13, Folder 121

Landrum R. Bolling Files, 1977-1980
Correspondence, 1978-1979

Box 14, Folder 122

Correspondence, 1980, 1981

Box 14, Folder 123

Correspondence - Media, 1978

Box 14, Folder 124

Correspondence - Reading File, September 1980

Box 14, Folder 125

Memos, 1977-1980

Box 14, Folder 126

Speeches, 1977

Box 14, Folder 127

Speeches, February-August 1978

Box 14, Folder 128

Speeches, September 1978-January 1979, January 1980

Box 14, Folder 129

Subject Files, 1961-1980, undated
Alliance for Volunteerism, 1980

Box 15, Folder 130

Committee on the Foundation Field (Gardner Committee) Report, 1970, 1974-1975

Box 15, Folder 131

"Community Foundations in the United States and Canada, 1914-1961" (handbook) - Clearances, 1961

Box 15, Folder 132

"Community Foundations in the United States and Canada, 1914-1961" (handbook) - Correspondence, 1961

Box 15, Folder 133

"Community Foundations in the United States and Canada, 1914-1961" (handbook) - Production, 1961, 1965

Box 15, Folder 134

"Community Trusts of America, 1914-1950" (handbook), undated

Box 15, Folder 135

National Awareness Program, December 1971-September 1972

Box 15, Folder 136

National Awareness Program, October 1972-November 1974

Box 15, Folder 137

Private Voluntary Organizations Consultation, 1979

Box 15, Folder 138

"Public Awareness of and Attitudes Toward Philanthropic Foundations" (Gallup Survey), 1976

Box 15, Folder 139

Vice President's Task Force on Youth Employment, 1979

Box 15, Folder 140