Spencer Heath's
Series
Spencer Heath Archive
Item 2987
Copies of two letters on letterhead to the Commissioner of Internal Revenue, Washington, D.C., supportive of Heath’s effort to obtain tax exemption for his Science of Society Foundation, one from George C.S. Benson, president of Claremont Men’s College, Claremont, California, dated March 2, 1960, and the other from John L. Davis, president of Chapman College, Orange, California, dated March 11, 1960. Included with the originals is correspondence relating to the possibility of Heath merging his Science of Society Foundation with Claremont Men’s College, which never happened.
March 1960
March 2, 1960
Claremont Men’s College
Claremont, California
The Commissioner of Internal Revenue
Washington, D. C.
Dear Sir:
Mr. Spencer Heath, President of the Science of Society Foundation, has asked me to write a note indicating my evaluation of the work of the Foundation.
I am not acquainted with all of its activities but I have read carefully the book Citadel, Market and Altar. I have also arranged for a series of seminars with the members of the Claremont Men’s College faculty to discuss this book with its author, Mr., Heath.
I would certainly characterize the book as a thoughtful, scholarly document. I could not characterize it as “propaganda” for any specified cause. Mr. Heath, in his discussions with us, was much more interested in the process of philosophical exploration than in conversion of anyone to his views.
I am not sure that I would agree with every statement in the book. But I am sure that I respect it as a very thoughtful analysis of some of the problems of society. I should like very much to see further research into the problems suggested by the book.
Sincerely yours,
George C.S. Benson
GCSB:eb
_________________________________
March 11, 1960
Chapman College
Orange, California
Mr. Dana Latham
Commissioner of Internal Revenue
Washington, D. C.
Dear Mr. Latham:
Mr. Spencer Heath, whom I have known for the past year, informs me that his application for tax-exempt status for The Science of Society Foundation, Inc. has been denied. Mr. Heath is founder and president of the Foundation.
In his letter explaining the basis for the denial, Mr. J. F. Worley, Chief, Exempt Organization Branch of the Internal Revenue Service, seems to base his decision on the fact that “publishing a book is not of itself” a project which fulfills requirements of Section 501 (c) (3) of the Code. Also that the prime activity of the Foundation “has been the promotion of the views of your Founder and President, Spencer Heath.”
I know little about the actual work of the Foundation, but I do know Mr. Heath and his book, Citadel, Market and Altar. He is a man of integrity and great intellectual power, whose knowledge of science and engineering leads him to depend on scientific methods and research for results. He is not a propagandist for his own views. He has visited classes, conducted seminars and delivered lectures on our own campus, and at all times, he gives full weight to the best scholarship and historical perspective in presenting his material.
His Foundation has presented several volumes of his work to our library and has made it possible for him to spend much time with our faculty and students. I believe he does this as a person dedicated to the search for truth and to the welfare of our free social order.
We remember with deep gratitude your many services to Chapman College and hope you are continuing to find your work in Washington challenging.
Sincerely,
(Signed) John L. Davis
JLD/mr President
Metadata
| Title | Correspondence - 2987 |
| Collection Name | Spencer Heath Archive |
| Series | Correspondence |
| Box number | 18:2845-3030 |
| Document number | 2987 |
| Date / Year | 1960-03-01 |
| Authors / Creators / Correspondents | Commissioner of Internal Revenue |
| Description | Copies of two letters on letterhead to the Commissioner of Internal Revenue, Washington, D.C., supportive of Heath’s effort to obtain tax exemption for his Science of Society Foundation, one from George C.S. Benson, president of Claremont Men’s College, Claremont, California, dated March 2, 1960, and the other from John L. Davis, president of Chapman College, Orange, California, dated March 11, 1960. Included with the originals is correspondence relating to the possibility of Heath merging his Science of Society Foundation with Claremont Men’s College, which never happened. |
| Keywords | SSF Benson Davis |