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United States House Select Committee to Investigate Tax-Exempt Foundations and Comparable Organizations

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410:, whose political and economic thinking could be judged by his charge that the U.S. "income tax was part of a plot by Fabian Socialists operating from England to pave the way for socialism in this country." New York attorney Rene A. Wormser, who headed the staff, had proposed that "the inquiry be made without public hearings" or "the testimony of interested persons" and instead that the staff "devote its time to independent study and inquiry." 397:
their case. Reece said the foundations would be permitted to file statements and thereby get "a fair opportunity to put their best foot forward at the same time that they escaped the embarrassment of cross-examination." The committee staff, however, apparently "deliberately ignored" the statements in preparing the report. Judging by a pro-foundation witness allowed to testify, Dr.
389:, refused to sign the final report. The Hays-Pfost minority report charged that the foundations "have been indicted and convicted under procedures which can only be characterized as barbaric." The minority accused Chairman Reece and the committee staff of a "deep-seated antagonism toward foundations" which might "well be characterized as 935: 326:
to a foundation holding more than 5%-10% of any business' capital or securities, and a ban on using foundation funds to support "socialism, collectivism or any other form of society or government which is at variance with the basic principles of ours" (existing law prohibited its use only for support
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covering virtually every aspect of their operations. The foundations cooperated willingly. In the committee's final report, submitted to Congress in January 1953, endorsed the loyalty of the foundations. "So far as we can ascertain, there is little basis for the belief expressed in some quarters that
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from many of its findings and conclusions and with the understanding that I may file a supplementary statement to follow". In his supplementary statement he disagreed with the main points of the Reece Report and agreed with the diametrically opposite conclusions of the Cox Committee of which he had
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Some of the larger foundations have directly supported 'subversion' in the true meaning of that term--namely, the process of undermining some of our vitally protective concepts and principles. They have actively supported attacks upon our social and governmental system and financed the promotion of
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Unhappy with the Cox Committee's conclusions, Rep. Reece pushed for a continuation of its work. In April 1954, the House authorized the Reece Committee. Unlike its predecessor, which limited its attention to generalities, the Reece Committee mounted a comprehensive inquiry into both the motives for
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According to the minority report: The majority and committee staff were guilty of "an evil disregard of fundamental American guarantees." Anti-foundation witnesses were heard in full and their testimony published but the hearings were concluded as soon as pro-foundation witnesses began to present
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president whose testimony was cut off "midway," public testimony "was far from embarrassing" and was "the one certain way that accused by the staff ... could destroy the deadly inferences, innuendoes and charges." By contrast, the committee gave 3 days to the testimony of San Francisco attorney
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outside of the local community, and that this 'revolution' had occurred without violence and with the full consent of an overwhelming majority of the electorate." He also stated that this revolution "could not have occurred peacefully, or with the consent of the majority, unless education in the
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foundations and other comparable organizations which are exempt from federal taxes to determine whether they were using their resources for the purposes for which they were established, and especially to determine which such foundations and organizations are using their resources for un-American
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by foundations concerned the committee, it saw their concentrated power as the more central threat. Even if benign, this power posed a threat to democratic government. The Reece Committee's report, submitted in the midst of the ultimately successful efforts to censure Senator
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in scholarship and in the techniques of teaching which, lately, has attracted the attention of the American public, has apparently been caused primarily by a premature effort to reduce our meager knowledge of social phenomena to the level of an applied science."
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This article is about the 1952–54 investigation into non-profits. For the 80s and 90s report on the People's Republic of China's covert operations within the United States, see
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nature, the committee became subject to attack. In the Dodd report to the Reece Committee on Foundations, he gave a definition of the word "
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He stated that his research staff had discovered that in "1933–1936, a change took place which was so drastic as to constitute a '
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activities and subversive activities or for purposes not in the interest or tradition of the United States."
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World News Digest: Foundations Probe: Reece Unit vs. Foundations; Other Developments (subscription required)
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Goodwin added a note below his signature: "In signing this report, I do so with strong reservations and
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establishing foundations and their influence on public life. The investigative inquiry was headed by
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This final report was made up by the majority in the committee, three Republicans: Representatives
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between 1952 and 1954. The committee was originally created by House Resolution 561 during the
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Hearings Before the Select Committee on Tax-Exempt Foundations and Comparable Organizations
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http://www.2facts.com.wylproxy.minlib.net/Archive/temp/76987temp1954020050.asp?DBType=News
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Dwight Macdonald, "Profiles: Ford Foundation I", New Yorker, 26 November 1955, p94
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In the fall of 1952 all foundations with assets of $ 10 million or more received a
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Select Committee to Investigate Tax-Exempt Foundations and Comparable Organizations
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Select Committee to Investigate Tax-Exempt Foundations and Comparable Organizations
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Gideonse, Harry D. "A Congressional Committee's Investigation of the Foundations"
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Harry D. Gideonse, "A Congressional Committee's Investigation of the Foundations"
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Strategic Competition between the United States and the Chinese Communist Party
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foundation funds are being diverted from their intended use," the report said.
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served as chairman of the committee until his death on December 24, 1952.
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Investigations conducted by the United States House of Representatives
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Defunct committees of the United States House of Representatives
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The report conceded that, with several exceptions "such as the
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Foundations, America Foundations; Their Power and Influence
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United States had been prepared in advance to endorse it."
552:"Dodd Report to the Reece Committee on Foundations (1954)" 535:"Dodd Report to the Reece Committee on Foundations (1954)" 493:. University of Utah: Westview Press. pp. 114–115. 126:
served as acting chairman after Chairman Cox's death.
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Opponents criticized the committee as "investigating
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The committee was alternatively known as the 621: 8: 236:were using funds excessively on projects at 46:) to see if they were being used to support 1004: 801: 720:Homeland Security and Governmental Affairs 652: 628: 614: 606: 482: 480: 478: 442: 440: 438: 128: 1108:Reports of the United States government 419: 638:United States congressional committees 36:United States House of Representatives 715:Health, Education, Labor and Pensions 690:Commerce, Science, and Transportation 7: 665:Agriculture, Nutrition, and Forestry 581:25#9 (Dec., 1954), pp. 457–463 735:Small Business and Entrepreneurship 680:Banking, Housing, and Urban Affairs 1036:Security and Cooperation in Europe 204:The final report was submitted by 14: 899:Transportation and Infrastructure 601:Final Report of the Cox Committee 490:The Nonprofit Sector: An Overview 314:socialism and collectivist ideas. 224:means." He then argued that the 762:International Narcotics Control 583:https://doi.org/10.2307/1978168 579:The Journal of Higher Education 472:25#9 (Dec., 1954), pp. 457-463. 470:The Journal of Higher Education 403:Social Science Research Council 381:The committee's two Democrats, 889:Science, Space, and Technology 431:, Greenwood Press, p. 133 307:Institute of Pacific Relations 1: 515:U.S. House of Representatives 1087:Select or special committees 879:Oversight and Accountability 700:Environment and Public Works 695:Energy and Natural Resources 256:. He stated, "The purported 1077:Congressional subcommittees 834:Education and the Workforce 487:J. Steven Ott, ed. (2000). 327:of communism and fascism). 1134: 1015:Capitol Historical Society 289:Although the promotion of 170: 139: 18: 320:rule against perpetuities 254:oligarchical collectivism 730:Rules and Administration 250:University of California 218:United States Government 58:after its two chairmen, 44:non-profit organizations 16:1952-1954 investigation 427:Walter Stubbs (1985), 316: 230:Rockefeller Foundation 1052:Democracy Partnership 311: 252:, in order to enable 246:University of Chicago 208:, and because of its 30:was an investigative 974:Inaugural Ceremonies 864:House Administration 1031:Cyberspace Solarium 839:Energy and Commerce 112:Edward "Eugene" Cox 103:, a former banker. 74:In April 1952, the 1082:Defunct committees 1026:COVID-19 Oversight 932:(permanent select) 849:Financial Services 776:(permanent select) 764:(permanent caucus) 452:2022-10-31 at the 274:Federal Government 234:Carnegie Endowment 174:Richard M. Simpson 1095: 1094: 1065: 1064: 945: 944: 904:Veterans' Affairs 874:Natural Resources 859:Homeland Security 789: 788: 740:Veterans' Affairs 710:Foreign Relations 590:Wormser, Rene A. 399:Pendleton Herring 348:Angier L. Goodwin 197: 196: 183:Angier L. Goodwin 164:Donald L. O'Toole 1125: 1017:(advisory group) 1005: 802: 653: 630: 623: 616: 607: 565: 562: 556: 555: 548: 539: 538: 531: 525: 524: 511: 505: 504: 484: 473: 466: 457: 444: 433: 432: 424: 408:Aaron M. Sargent 340:Jesse P. Wolcott 332:B. Carroll Reece 295:moral relativism 291:internationalism 270:Executive Branch 189:B. Carroll Reece 176:, Pennsylvania, 129: 64:B. Carroll Reece 1133: 1132: 1128: 1127: 1126: 1124: 1123: 1122: 1098: 1097: 1096: 1091: 1061: 1040: 1000: 994: 941: 918: 854:Foreign Affairs 785: 744: 640: 634: 574: 572:Further reading 569: 568: 563: 559: 550: 549: 542: 533: 532: 528: 513: 512: 508: 501: 486: 485: 476: 467: 460: 454:Wayback Machine 445: 436: 426: 425: 421: 416: 378:been a member. 369:The Republican 360: 300:Joseph McCarthy 287: 226:Ford Foundation 202: 185:, Massachusetts 109: 72: 56:Reece Committee 24: 17: 12: 11: 5: 1131: 1129: 1121: 1120: 1115: 1110: 1100: 1099: 1093: 1092: 1090: 1089: 1084: 1079: 1073: 1071: 1067: 1066: 1063: 1062: 1060: 1059: 1054: 1048: 1046: 1042: 1041: 1039: 1038: 1033: 1028: 1023: 1018: 1011: 1009: 1002: 996: 995: 993: 992: 987: 982: 977: 971: 966: 960: 958: 947: 946: 943: 942: 940: 939: 933: 926: 924: 920: 919: 917: 916: 911: 909:Ways and Means 906: 901: 896: 894:Small Business 891: 886: 881: 876: 871: 866: 861: 856: 851: 846: 841: 836: 831: 826: 824:Armed Services 821: 819:Appropriations 816: 810: 808: 799: 791: 790: 787: 786: 784: 783: 777: 774:Indian Affairs 771: 765: 759: 752: 750: 746: 745: 743: 742: 737: 732: 727: 722: 717: 712: 707: 702: 697: 692: 687: 682: 677: 675:Armed Services 672: 670:Appropriations 667: 661: 659: 650: 642: 641: 635: 633: 632: 625: 618: 610: 604: 603: 598: 588: 573: 570: 567: 566: 557: 540: 526: 506: 499: 474: 458: 434: 418: 417: 415: 412: 359: 356: 286: 283: 222:constitutional 220:by other than 201: 198: 195: 194: 193: 192: 186: 180: 178:Ranking Member 169: 168: 167: 161: 160:, Rhode Island 158:Aime J. Forand 155: 149: 137: 136: 133: 108: 105: 71: 68: 15: 13: 10: 9: 6: 4: 3: 2: 1130: 1119: 1116: 1114: 1111: 1109: 1106: 1105: 1103: 1088: 1085: 1083: 1080: 1078: 1075: 1074: 1072: 1068: 1058: 1055: 1053: 1050: 1049: 1047: 1043: 1037: 1034: 1032: 1029: 1027: 1024: 1022: 1019: 1016: 1013: 1012: 1010: 1006: 1003: 997: 991: 988: 986: 983: 981: 978: 975: 972: 970: 967: 965: 962: 961: 959: 956: 952: 948: 937: 934: 931: 928: 927: 925: 921: 915: 912: 910: 907: 905: 902: 900: 897: 895: 892: 890: 887: 885: 882: 880: 877: 875: 872: 870: 867: 865: 862: 860: 857: 855: 852: 850: 847: 845: 842: 840: 837: 835: 832: 830: 827: 825: 822: 820: 817: 815: 812: 811: 809: 807: 803: 800: 797: 792: 781: 778: 775: 772: 769: 766: 763: 760: 757: 754: 753: 751: 747: 741: 738: 736: 733: 731: 728: 726: 723: 721: 718: 716: 713: 711: 708: 706: 703: 701: 698: 696: 693: 691: 688: 686: 683: 681: 678: 676: 673: 671: 668: 666: 663: 662: 660: 658: 654: 651: 648: 643: 639: 631: 626: 624: 619: 617: 612: 611: 608: 602: 599: 597: 593: 589: 587: 584: 580: 576: 575: 571: 561: 558: 553: 547: 545: 541: 536: 530: 527: 522: 521: 516: 510: 507: 502: 500:0-8133-6785-9 496: 492: 491: 483: 481: 479: 475: 471: 465: 463: 459: 455: 451: 448: 443: 441: 439: 435: 430: 423: 420: 413: 411: 409: 404: 400: 394: 392: 388: 384: 383:Wayne L. Hays 379: 376: 372: 367: 365: 357: 355: 353: 352:Massachusetts 349: 345: 341: 337: 333: 328: 325: 324:tax exemption 321: 315: 310: 308: 303: 301: 296: 292: 284: 282: 279: 275: 271: 267: 262: 259: 258:deterioration 255: 251: 247: 243: 239: 235: 231: 227: 223: 219: 215: 211: 207: 199: 190: 187: 184: 181: 179: 175: 172: 171: 165: 162: 159: 156: 153: 150: 148: 144: 143:Edward E. Cox 141: 140: 138: 134: 131: 130: 127: 125: 121: 117: 113: 106: 104: 102: 96: 93: 92:questionnaire 88: 85: 84:philanthropic 81: 80:Edward E. Cox 77: 69: 67: 65: 61: 60:Edward E. Cox 57: 53: 52:Cox Committee 49: 45: 41: 40:82nd Congress 37: 33: 29: 22: 1057:Human Rights 964:(Conference) 930:Intelligence 780:Intelligence 591: 578: 560: 554:. p. 6. 537:. p. 5. 529: 519: 509: 489: 469: 428: 422: 395: 391:pathological 387:Gracie Pfost 380: 368: 364:free thought 361: 338:, chairman, 329: 317: 312: 304: 288: 285:Final report 263: 203: 177: 146: 110: 97: 89: 75: 73: 55: 51: 27: 25: 1001:assignments 814:Agriculture 210:provocative 206:Norman Dodd 200:Dodd report 191:, Tennessee 152:Brooks Hays 145:, Georgia, 120:Brooks Hays 101:Norman Dodd 1102:Categories 999:Commission 414:References 358:Criticisms 266:revolution 214:subversive 166:, New York 154:, Arkansas 21:Cox Report 976:(special) 869:Judiciary 758:(special) 725:Judiciary 336:Tennessee 135:Minority 132:Majority 48:communism 32:committee 990:Taxation 985:Printing 969:Economic 938:(select) 806:Standing 782:(select) 770:(select) 657:Standing 645:Senate ( 636:Current 517:(1953). 450:Archived 344:Michigan 248:and the 238:Columbia 147:Chairman 124:Arkansas 54:and the 1070:Related 980:Library 914:(Whole) 794:House ( 705:Finance 594:(1958) 375:dissent 278:impetus 272:of the 242:Harvard 116:Georgia 107:Members 70:History 34:of the 844:Ethics 829:Budget 768:Ethics 685:Budget 596:online 586:online 497:  371:Angier 232:, and 1045:House 1021:China 1008:Joint 951:Joint 923:Other 884:Rules 756:Aging 749:Other 955:list 796:list 647:list 495:ISBN 385:and 346:and 334:of 293:and 62:and 26:The 393:." 366:". 350:of 342:of 122:of 114:of 1104:: 543:^ 477:^ 461:^ 437:^ 401:, 244:, 240:, 228:, 66:. 957:) 953:( 798:) 649:) 629:e 622:t 615:v 503:. 23:.

Index

Cox Report
committee
United States House of Representatives
82nd Congress
non-profit organizations
communism
Edward E. Cox
B. Carroll Reece
Edward E. Cox
philanthropic
questionnaire
Norman Dodd
Edward "Eugene" Cox
Georgia
Brooks Hays
Arkansas
Edward E. Cox
Brooks Hays
Aime J. Forand
Donald L. O'Toole
Richard M. Simpson
Angier L. Goodwin
B. Carroll Reece
Norman Dodd
provocative
subversive
United States Government
constitutional
Ford Foundation
Rockefeller Foundation

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