Copy of letter 
 
 
                                         April 30, 1940 
 
 Dr. M. D. Pirnie 
 W. K. Kellogg Bird Sanctuary 
 Battle Qreek, Michigan 
 
 Dear Dr. Pirnie: 
 
 I have at last before me the Cooperative Agreement 
 respecting the Delta Watetfowl Research Unit. 
 In principle I am entirely agreeable to the proposals 
 here set forth, but there are one or two things about 
 the agreement on which I would like to receive either 
 a change, or an interpretation: 
 1) Dods the character of the agreement void the 
     contribution, from a tax standpoint, as being 
     a contribution for purely scientific puzooses? 
     I know I could give it to the American Wild Life 
     Institute, and the Institute could in turn make 
     tae contribution, but iam not at all sure that 
     i coild get the tax allowance as it is set up. 
2) The purpose of the Delta Station as set forth 
    should, in ny opinion, be more inclusive. The 
    implication is largely that of conservation and 
    management work, with no indication that it permits 
    fundamental researoh. o reference is made in that 
    portion of the agreement in respect to hatchery work 
    or to migration. I have no doubt it was the inten- 
    tion to include these and not to limit the scope of 
    the work. 
3) The budget does not contain any elements for 
    incidentals, which are bound to crop up, and 
    gives very little room in which to turn around. 
I hate to hold up this matter any further, because it 
has already been too long delayed. I am answering your 
letter very promptly because I hope these things can be 
cleared up, so as to avoid as much further delay as 
possible. 
If you also think these matters can be cleared up, 
I would suggest that I immediately make the contribution 
to the American Wild Life Institute. That will iron 
out the matter of the tax situation definitely, and 
I have no doubt we can arrange about the definitions 
later. I further suggest that, If it meets with your 
approval, you either wire me  r i         s     t we 
can proceed at once. 
                         Xours very truly,