Supporting Papers for tax Exemption, 1941-1971

The Dayton Foundation Records consist of minutes of the Distribution Committee meetings, financial statements, annual reports, correspondence, and a small amount of miscellaneous material from Educational and Musical Arts.

Series I: Charter and Overview Data, 1921-1983, consists of the original 1921 charter upon which the Dayton Foundation was established. There is a list of distributional policies drawn up in 1972 by Don Battelle, director, at a time when the Distribution Committee questioned the feasibility of making grants for capital expenditures and also the continuance of granting funds to Community Chest supported agencies. Also included in this series are those papers prepared by the Dayton Foundation, Fred Bartenstein, III: Distribution Policy, 1983; Members of the Distribution Committee, 1921-1983; Directors of the Dayton Foundation, 1921-1983; and, A Trend Analysis of Grant-making, 1921-1983, with accompanying chart.

Series II: Minutes, 1921-1972, contains minutes retained by two directors of the Distribution Committee meeting, Oscar J. Bard, 1921-1930, and Donald D. Battelle, 1930-1972. The minutes are chronologically arranged and contain information on the decision-making process behind grant approval or denial, the specific amounts of money granted, and approval dates. The minutes also contain explanations regarding the reasons behind resignations of Committee members and the qualifications of newly appointed members. Appointment letters and interspersed among the minutes, as are letters from the auditors concerning the financial status of the Dayton Foundation.

Series III: Financial, 1921-1982, consists of a financial statement or receipts and disbursements, 1921-1925, in addition to audit reports for the years 1926 to 1974. These audits not only pinpoint the annual financial status of the Dayton Foundation, but also contain a statement written by the director which outlines the direction of grant-making for any particular year. Included also are ledger sheets arranged in order that they were removed from the journals, that is, chronologically within various categories. Audit preparation sheets and reports from the Trustee banks were retained for 1971 and 1972 as these expanded reports were not included in the 1972 printed audit for the year 1956 contains a summary of the distribution of grants, 1927-1956 which may be useful.

Series IV: Printed Materials, 1973-1981, consists of nine annual reports which also served as publicity handouts for the Dayton Foundation in order to encourage contributions. The reports outline a brief history of the Dayton Foundation, the mechanics of making contributions and their tax-deductible status, areas of grant distribution, organizations receiving funds and the specific amounts granted for that year, members of the Distribution Committee, plus the market value of the general and specific funds managed by the Trustee banks.

Series V: Correspondence, 1922-1973, consists of correspondence of the Dayton Foundation. The letters are arranged chronologically within three loosely defined subject areas in addition to a miscellaneous category. First, there are letters from various other community foundations across the country during the years, 1922-1929, requesting information from the Dayton Foundation about its operations, tax status, and disbursement of funds. In particular, this series contains the 1922 letter from Raymond Moley, director of the Cleveland Foundation, from which the Dayton Foundation took its example, incorporating many policies of the Cleveland Foundation.

Secondly, this series contains data regarding the tax status of the Dayton Foundation. Included are letters between the Foundation and the Internal Revenue Service detailing the question of its charitable status and its ability to meet and maintain the test for a community foundation, that is, it be organized and operated exclusively for charitable purposes. There is also correspondence regarding the change in tax status in 1969 when the Dayton Foundation was designated as a public charity. As such, it had to also meet the publicly supported test, that is, it had to receive support from a broad number of contributors throughout the community. By meeting this test, it acquired a tax-free status for any earnings received on investments.

Thirdly, this series contains letters requesting funds by various organizations and accompanying letters approving or refusing grants of money. Included from the years 1922-1929 are letters from the following organizations: Barney Community Center, Boy Scouts, Girl Scouts, Dayton Research Association whose interest was civic concerns, Montgomery County Children’s Home, Board of Education, Dayton Community Chest, and the Ohio Association for the Welfare of the Mentally Sick. The collection contains correspondence from one other period of years, 1970-1973 plus a very small amount from 1963. The following organizations are examples but do not include all those organizations requesting grants from the Dayton Foundation: Miami Valley Hospital, Sinclair College, Catholic Charities, NAACP Legal Defense and Educational Fund, Writers’ Workshop, United Cerebral Palsy of Dayton, Council of Southern Mountains, The Loretto, Ohio Hospital Association, Human Relations Council, Lutheran Social Service, United Nations, Omega, Fairborn Playhouse, Mankind Incorporated, Planned Parenthood, Volunteers of America, Emergency Services Bureau, Project Share, Trotwood Circle Theater, Yellow Springs Encounter, Dayton Mental Health Center, Amber House, and the Dayton Metro Area Council on Camping.

Series VI: Educational and Musical Arts, 1938, 1963-1973, consists of various printed materials, all dealing with some aspect of Carillon Park: a booklet on Wright Field, a History of Newcom Tavern, materials on Dayton streetcars, and correspondence about the moving of Newcom Tavern from Van Cleve Park to Carillon Park, and the plaques for Newcom Tavern memorial to Colonel Deeds. Additionally, there are federal tax exemption forms and supporting tax data plus material regarding the continuing existence and maintenance of the Educational and Musical Arts public charity status.