Letter to the President of the Senate and to the Speaker of the House Concerning Gifts to the United Nations.
[Released February 7, 1947. Dated February 6, 1947]
My dear________________:
An offer of $8,500,000 has been made to the United Nations for acquisition of a headquarters site in the city of New York, on the condition that the gift should be free of Federal Gift Taxes.
The United Nations desires to take advantage of this generous offer and has requested that the United States comply with the condition attached to this gift.
I heartily recommend that this government comply with this request. It would appear that the most desirable method by which this gift could be freed from such taxes would be to amend the appropriate sections of the Internal Revenue Code. In addition to accomplishing the purpose of complying with the above offer, the effect of such an amendment would be to encourage other public-spirited citizens to make gifts to the United Nations.
I enclose herewith, for your consideration, copy of a suggested joint resolution which would accomplish the desired purposes.
I consider that the passage of such a resolution is definitely in the public interest and I suggest that you bring this to the attention of the Congress at your earliest convenience. Very sincerely yours,
HARRY S. TRUMAN
Note: This is the text of identical letters addressed to the Honorable Arthur H. Vandenberg, President pro tempore of the Senate, and to the Honorable Joseph W. Martin, Jr., Speaker of the House of Representatives.
On February 26 the President approved a joint resolution (61 Stat. 6), providing for the granting, in the case of income, estate, and gift taxes, of deductions for contributions to the United Nations.
Harry S Truman, Letter to the President of the Senate and to the Speaker of the House Concerning Gifts to the United Nations. Online by Gerhard Peters and John T. Woolley, The American Presidency Project https://www.presidency.ucsb.edu/node/232655