Document deQkKr88RJyb8R2EXvZQDeVB

REGARDING INCOME TAXES; Air Hygiene Foundation of America, Inc 4400 Fifth Avenue, Pittsburgh, Pa. January 24, 1939. At this particular time members will be inter ested in the following excerpt from a letter dated September 4, 1937, and signed by Chas. T. Russell, Deputy Commissioner, in the Office of Commissioner of Internal Revenue, Treasury Dept., Washington, D. C. "Contributions to your organization by individual donors are deductible by such individuals in computing their tax able net income in the manner and to the extent provided by section 23 (o) of the Revenue Act of 1936 and the corresponding section of the Revenue Act of 1934. The deductibility of con tributions by corporations is governed by section 23 (q) of the ' Revenue Act of 1936." CO 43 40 )