L31TTz    MAT! 3 , 1941 -WM MONET A. REID TO R. S. TAYDo 
 
 
 
          'Grover Ladner of Philadelphia has made the proposal 
that the various conservation organizations Join in support of 
an amendment to the Revenue Act providing that donations to 
such organizations may be deductible from individual income 
tax returns. 
          *Ladner has gone into the matter rather thoroughly, 
and concludes that no organisation can depend merely upon the 
uhim of a Ooumissioner of Internal Revemes as to whether con- 
tributions are to be regarded as deductible, and believes that 
conservation organizations should have statutory exemption. 
 
          'K enclose cowV of the proposed amendment which Judge 
Ladner has prepared and submitted to Congressman Francis J. 
Myers for introduction. We are Just advised that the Congress- 
man has arranged for a hearing on this matter before the 1ouse 
ays and. Mean. Committee next friday, May 9. 
 
          NI hope this tax exemption proposal will meet with 
your hearty approval, and that you will appear in support of 
the amendment next Friday.* 
 
 
CLAUSI OF 0 WE=U ACT AND PROPOSAL AMIDMt: 
 
          AM!ED the United States Revenue Act of 1934, 
 Section 23, sub-division (0), 26 U.S.O.AC. Page 674, which 
 now reafd as follows: 
 
      N(O) Charitable and other contributions*************4** 
2. In the case of an individual, contributions or gifts made 
within the taxable year to or for the use of (2) a corporation, 
or trust, or ccuoa*ity chest, fund, or foundation, organized 
and operated exclusively for religious, charitiable, scientific, 
literary or educational purposes, or for the prevention of 
cruelty to children or animals, no part of the net swmangs 
of which inures to the benefit of any private shareholder or 
individual and no substantial part of the activities of which 
is carrying on propaganda or oth&rwise attempting to influence 
legislation.$ 
by adding thereto a new sub-division to be entitled 'tSub- 
Division 3.4.' to read as follows: 
 
      '2. L. A society whether incorporated or unincorlirated.- 
 
 Sion of the natural resources of this counn  or MM]rt thereof, 
 no part of the net earnis of which inures to the benefit of 
 private shareholder or Individual.'