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SMITHSONIAN INSTITUTION
WASHINGTON, D.C. 20560

TAX DEDUCTIBILITY OF CONTRIBUTION TO
THE SMITHSONIAN INSTITUTIONS

Contributions to the Smithsonian Institution are deductible for Federal income tax purposes, within the limits for individuals that total deductible contributions may not exceed 20 percent of adjusted gross income, as provided in 26 U.S.C. §170(b)(1)(B). Such contributions also qualify for the additional 10 percent deduction provided by 26 U.S.C. §170(b)(1)(A). Rulings to this effect were received from the Internal Revenue Service on March 6, 1963, and December 21, 1965.

March 11, 1966

Peter G. Powers
Peter G. Powers
General Counsel