Spencer Heath Archive

Item 2986

Carbon of letter re Heath from F.A. Harper, 55 Rosewood Drive, Atherton, California, to Collector of Internal Revenue, U.S. Treasury Department, Washington, D.C.

March 7, 1960

 

Dear Sir:

I understand that your office has under consideration an application for exemption under section 501 (c) (3) of:

 

The Science of Society Foundation

1502 Montgomery Road

Elkridge 27, Maryland

 

 Mr. Spencer Heath, of the Foundation, has asked me to note for you such facts of my acquaintance with the Foundation as might help in arriving at a fair and sound decision in this instance.

 First, it might be said that my adult employment experience has been entirely with tax exempt research and education organiza­tions, helping me to understand work that is or is not qualified for the presumed intent of the law for tax exemption of this type. For nineteen years I was on the faculty of Cornell Uni­versity; thereafter for fourteen years with two Foundations, The Foundation for Economic Education, and presently with The Foundation for Voluntary Welfare.  This is a total of 33 years of such work.

 My familiarity with the work of Mr. Spencer Heath dates back to the summer of 1946 when the long-time book reviewer for the daily New York Times brought to my attention what he termed to be some of the admirable work on social science which Mr. Heath had been doing for fifteen years, and which had then been brought into rough manuscript form. From then until now, my admiration has grown for both his work and himself, as a scientist and meritorious person.

 To the best of my knowledge, the operation and plans of the Science of Society Foundation fully merit the status of 501 (c) (3) exemption.  In fact, I was surprised to learn only recently that this Foundation, set up by Mr. Heath years ago, was not already operating under that section.

 The purpose of the Foundation as I know it, is in complete agreement with their “Statement of Purposes”, a copy of which you presumably have at hand. Mr. Heath has talked to me for years about his plans to develop the Foundation rapidly into a design of wide participation as to supervising body, activity, and support. This he seems anxious to do as quickly as possible now, which a favorable decision on tax exemption would greatly implement. Outside participation in many instances awaits that status.

 The Foundation, as I know it, is in no manner devoted to narrow, personal benefits of Mr. Heath and those close to him. I have never known a man more wholesomely devoted to social science in its best sense, for the benefit of mankind in general, both now and for the future. The releases of the Foundation have been strictly in the form and spirit of reporting scientific dis­coveries in the area of its contemplations, and are in no way of the nature of narrow dogma or propaganda of preconceived notions. It is, I’m sure, the intent of Mr. Heath to safeguard the future operation of the Foundation in this same spirit — to vest authority in its continuation into the indefinite future so this highest of scientific integrity will be continued.

Sincerely,

/s/ F. A. Harper

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