Adrian W. DeWind to NAACP
Press Release
June 11, 1970

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Press Releases, Loose Pages. Adrian W. DeWind to NAACP, 1970. a010faea-bd92-ee11-be37-00224827e97b. LDF Archives, Thurgood Marshall Institute. https://ldfrecollection.org/archives/archives-search/archives-item/f69bd58e-1692-4d8c-9562-e48a67304d7e/adrian-w-dewind-to-naacp. Accessed July 09, 2025.
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- WhiTER's DIRECT DIAL MUNBER June 11, 197¢ PAUL, WEISS, GOLDBERG. RIFKIND, WHARTON 8 GARRISC 345 PARK AVENUE NEW YORK, N.Y. (002 NAACP Col York, stated below, it is our opinion that you are a “publicly supported" organization within the section 170(b)(1)(A)(vi) of the Internal Revenue you are not a "private foundation" for Furthermore, contributions to you by deductible subject to the "50 percent" limita- 20 percent limitation) set forth in section 170(b)(1) of the Code, and are eligible for carryover privileges pursuant to section 170(d)(1) of the Code. In addition, contributions to you by private foundations will count toward discharging the obligation of such foundations under section 4942 of the Code to make an annual minimum amount of "qualifying distributions". The Treasury Regulations provide that a charitable organization, such ~ PAUL /EISS, GOLDBERG, RIFKIND, WHARTON 8 GARRISON ted" if it meets suppor or a "facts and these tests does not include income performance of its exempt investment or other income received function, but dc by it. Under the mechanical test, an organization will be considered to be publicly supported for its current taxable year and the following taxable year, if for the four taxable years precedi the current taxable year its total support from governmental units and from donations from the general public equalled one-third or more of the organization's total Support during that period. Donations during the four preceding taxable years from any one non-governmental contributor or roup of such contributors may be counted toward meeting this one-third rec only to the extent that the contribu- tions from that contributor, or group of contributors, do not 2/ Reg. § 1.170-2(b)(5) (4144) (a). / I.R.C. of 1954, § 170(b)(1)(A)(vi)s Reg. § 1.170-2(b)(5) (44). 4/7 Reg. § 1.170-2(b) (5) (441) (b). - PAUL. WEISS, GOLDBERG, RIFKIND, WHARTON 8 GARRISON =3= June 11, 1970 exceed one percent of the organization's four year period. An organization may under the mechanical test only so long as there are no substantial changes in the organiza- tion's character, or methods of operation. " and circumstances" test, an organi- deemed publicly supported if it receives substan- a “representative number of persons in the fe) (el erates" (determined in light of “whether or not the or, ganization limits its activities to can be expected to appeal to a limited ry number o its organizational ucture a operation, it makes bona fide solicita- oport! The proportion of public ublie sources to total support necessary to qualify as a publicly supported organization under the tances" test may be considerably less than the proportion necessary to so qualify under the mechanical In examples given by the regulations to illustrate lication of the "facts and circumstances" test, an art which solicited from the general public contributions totali $10,000 in each of its four most recent same taxable years received investment ~*~ PAUL. WEISS, GOLDBERG, RIFK ). WHARTON & GARRISON 3 and received $10,000 ividuals (88.9 additional $5,000 "community chest" You have furnished us with financial statements and a breakdown of your sources of support for each of the years This information shows aggregate support our-year period of 9,087,310, of which $3,487,386, or approximately 38 percent, was derived from contributions from individuals of not more than $1,000 each, contributions received from "out of town campaigns" of not more than $500 each, and net revenue from theatre benefits. it is virtually certain that you are a publicly s d organizati under the mechan- ° ical test for your current taxable year ending December, 1970 be such for the following year, provided that there in your character, purposes or methods of operation during those years. However, to determine with complete certainty whether you are publicly supported under 6/ Reg. § 1.170-2(b)(5) (111) (c) (5), examples 3 and 4. ARTON 8 GARRISON June 11, 1970 consuming detailed rious sources of support. We do not believe Sary to undertake such a detailed analysis, clear, in our opinion, that you are in any vent a publicly supported organization under the "facts and the amount of support that you derive rom cont from the general public is very substantial, and as a percentage of your total support. of general support through broad-based using mail solicitation, dinners, and receptions, A Your current a mailing of over 2,000,000 annually, including mailing to approximately who have made contributions to you within the preceding 30 months, and mailin s to approximately 1,800,000 obtained from other mailing lists. ht of the foregoing, it is our opinion that you ions for broad-based public support," at you receive substantial support from "a representative number o and that you are a publicly supported tion under the "facts and circumstances" test. _ PAUL. WEISS, GOLDBERG, RIFKIND, Wt g ¥ & GARRISON