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Pray, Francis C., New York, N. Y., letter dated September 2, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means...
Precht, Fred L., executive director, Lutheran Church-Missouri Synod
Foundation, letter dated August 31, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

Presbyterian Foundation, Inc. (United States), Frank H. Caldwell, execu-
tive director, letter dated August 31, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.
Prettyman, C. K., assistant metropolitan executive, Young Men's Christian
Association of Phoenix (Ariz.), letter dated September 1, 1970, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means
Puhek, Norman J., director of development, Kenosha Memorial Hospital
(Wisconsin), letter dated September 3, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means.

Quillian, R. D., Jr., letter dated August 14, 1970, to Chairman Mills.
Rabb, Irving W., president, board of trustees, Beth Israel Hospital
(Boston), letter dated September 16, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means

Rand, Sidney A., president, St. Olaf College (Northfield, Minn.), letter
dated September 9, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means..

Reaching for Tomorrow's Horizons, Kenneth C. Parker, director of devel-
opment, letter dated September 8, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.
Reardon, Robert H., president, Anderson (Ill.) College, letter dated Sep-
tember 2, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means...

Recreational Vehicle Institute, David J. Humphreys, Washington counsel,
legislative memorandum and brief entitled "Excise Taxes on Recre-
ational Vehicle Covers".

Redlands (Calif.), University of, Eugene E. Dawson, president, letter dated September 8, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

Ring, William W., association secretary, Idaho Conference of Seventh-Day
Adventists, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..

Roanoke College (Salem, Va.), David F. Thornton, vice president for de-
velopment, letter dated September 14, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means
Rodda, Gorden F., president, Inter-Community Hospital Foundation,
letter dated September 3, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means...

Rogers, J. P., secretary-treasurer, Kentucky-Tennessee Conference of
Seventh-Day Adventists, letter dated September 3, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means.
Rosenberg, Henry A., president, Crown Central Petroleum Corp., letter
dated September 4, 1970, to Chairman Mills.

Royer, E. J., secretary, Upper Columbia Mission Society of Seventh-Day
Adventists, letter dated September 16, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means..

Rubendall, Howard L., president, Dickson College (Carlisle, Pa.), letter dated September 1, 1970, to John M. Martin, Jr., chief counsel, Comon Ways and Means

Russell, T. Triplett, Russell-Melton-Associates, letter dated September 9,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means__

Ryan, C. Loyd, assistant executive director, Young Men's Christian
Association of Lansing (Mich.), letter dated September 9, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means...
Ryan, Hon. William F., a Representative in Congress from the State of
New York, statement..

Ryan, Lowell O., pastor, First United Methodist Church, letter dated
September 10, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means

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Salvation Army, Brigadier Frank Moody, assistant legal secretary, letter
dated September 3, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means_

Sanders, Burt, director of deferred gifts, Methodist Youthville, letter dated
September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

Santa Ana (Calif.), city of, Lorin Griset, mayor, letter dated September 8,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means_

Schaefer, Edwin M., St. Louis, Mo., letter dated August 28, 1970 to John
M. Martin, Jr., chief counsel, Committee on Ways and Means...
Scheets, Father Thomas, Wawasee Preparatory (Syracuse, Ind.), letter dated
September 1, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

Seattle (Wash.) University, Elliot A. Paulson, vice president for develop-
ment, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means...
Second Century Committee, Ronald G. Nash, director of development,
letter dated September 14, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means-

Self, J. C., Jr., assistant treasurer, Greenwood Mills, letter dated Septem-
ber 14, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways
and Means.

Seventh-Day Adventists, Southeastern California Association of, B. E.
Martin, assistant secretary, letter dated September 2, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..
Shade, R. W., Tulsa, Okla., letter dated August 28, 1970, to Chairman
Mills

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Sharp, H. Parker, Pittsburgh, Pa., letter dated September 2, 1970, to
Chairman Mills.

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Shell Oil Co., statement.

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Sherburne, Dwight, executive secretary, Indiana Masonic Foundation, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

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Shipley, L. Earle, director of development, American Baptist Home of the
West, letter dated September 2, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means__
Shriners Hospital for Crippled Children, Norman A. Dunham, director,
region 4, letter dated September 10, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..
Smith, W. L., president, Good Hope Refineries, Inc., letter dated Sep-
tember 4, 1970, to Chairman Mills.

Southeastern California Association of Seventh-day Adventists, B. E.
Martin, assistant secretary, letter dated September 2, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..
Southwestern College (Winfield, Kans.), J. W. Flaming, vice president for
development, letter dated September 10, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means

Spangler, R. Patrick, Shelby, N.C., letter dated September 2, 1970, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means__.
St. John Hospital (Detroit, Mich.), Duncan M. Laidlaw, director of sup-
port activities, letter dated September 11, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means.

St. John's University (Collegeville, Minn.), Colman J. Barry, president,
letter dated September 2, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means--

St. Mark's School of Texas, John Stephenson, director of development, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

St. Olaf College (Northfield, Minn.), Sidney A. Rand, president, letter dated September 9, 1970, to John M. Martin Jr., chief counsel, Committee on Ways and Means

Stafseth, Henrik E., director, Michigan Department of State Highways, telegram dated September 18, 1970, to Chairman Mills.

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Stark, Darrel D., executive secretary, Evangelical Free Church of America,
letter dated September 1, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means..

Starkman, Prof. E. S., College of Engineering, University of California
(Berkeley), letter dated September 11, 1970, to Chairman Mills--
Stephenson, John, director of development, St. Mark's School of Texas,
letter dated September 3, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means..
Stevens, Harold A. presiding justice, Supreme Court Appellate Division,
New York, letter dated September 17, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means...

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Stevens, John V., president, Arizona Conference of Seventh-Day Adventists, letter dated September 14, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

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Sweeney, Cozy & Diederich, Daniel B. Diederich, letter dated September 15, 1970, to Chairman Mills..

Sweet Briar (Va.) College, Anne G. Pannell, letter dated September 8,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means
Tampa, University of, Robert B. Gronlund, vice president for develop-
ment and public relations, letter dated September 17, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means.
Tennessee, University of, Joseph E. Johnson, vice president, letter dated
September 1, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means__

Terry, Brewster, director of development, Washington (D.C.) Hospital
Center, letter dated September 1, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..

Terwillegar, R. E., assistant treasurer, Cornell University (Ithaca, N.Y.),
letter dated September 4, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means___

Texaco, Inc., James H. Pipkin, executive vice president, letter dated Sep-
tember 22, 1970, to Chairman Mills, with attachment...
Texas Christian University, J. M. Moudy, chancellor, letter dated Sep-
tember 17, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means...

Texico Conference of Seventh-Day Adventists, T. D. Collins, secretary-
treasurer, letter dated September 8, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

Thomas, R. M., director of development, Marylhurst (Oregon) College,
letter dated September 4, 1970, to John M. Martin Jr., chief counsel,
Committee on Ways and Means....
Thornton, David F., vice president for development, Roanoke College
(Salem, Va.), letter dated September 14, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means__.
Torrence, Robert G., Hamden, Conn., letter dated September 11, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means---
Ulrich, Foster G., Jr., Juniata College (Huntingdon, Pa.), letter dated
September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

Umbeck, Sharvy G., president, Knox College (Galesburg, Ill.), letter
dated September 14, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means...

United Church Board for World Ministeries, George W. Keitel, Jr.,
assistant treasurer, letter dated Sepatember 2, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means
United Fund of Ventura County (Calif.), Michael D. Hermes, executive
director, letter dated September 10, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

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Up With People, Inc., William F. Wilkes, director, letter dated
September 11, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means

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Upper Columbia Mission Society of Seventh-Day Adventists, E. J. Royer, secretary, letter dated September 16, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

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Upper Iowa College, Albert C. Lewis, director of development, letter dated
September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..
Urquhart, Russell, administrative director, Young Men's Christian Asso-
ciation of Philadelphia, letter dated September 15, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means.
van Tubergen, George W., director of estate planning, Claremont (Calif.)
Men's College, letter dated September 3, 1970, to John M. Martin Jr.,
chief counsel, Committee on Ways and Means..

Van Vechten, Frederick R., chairman, committee on trusts, estates and
surrogates' courts, Association of the Bar of the City of New York, letter
dated September 15, 1970, to John M. Martin, Jr., chief counsel, Commit-
tee on Ways and Means..

Velde, James A., president, Chicago (Ill.) Bar Association, letter dated
August 19, 1970, to Chairman Mills.

Virrick, Elizabeth L., president, Coconut Grove Cares, Inc., letter dated
September 17, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means..

Walker, Earl S., director, Oklahoma Methodist Foundation, letter dated
September 2, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means

Wardley, Alfred G., Alta Bates Hospital (Berkeley, Calif.), letter dated
September 2, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means.......

Washington and Jefferson College, (Washington, Pa.), Howard J. Burnett,
letter dated September 1, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means--
Washington and Lee University (Lexington, Va.), Farris P. Hotchkiss,
director, letter dated September 4, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..
Washington (D.C.) Hospital Center, Brewster Terry, director of develop-
ment, letter dated September 1, 1970, to John M. Martin. Jr., chief
counsel, Committee on Ways and Means..

Washington University (St. Louis, Mo.), H. Hadley Grimm, director of
deferred giving program, letter dated September 15, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..

Watts, Charles H., president, Bucknell University (Lewisburg, Pa.), letter
dated September 2, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means..

Wawasee Preparatory (Syracuse, Ind.), Father Thomas Scheets, principal,
letter dated September 1, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means..
Weeks, Howard B., vice president for public relations and development,
Loma Linda (Calif.) University, letter dated September 10, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means...
Weiss, Bronston, Rosenthal, Heller & Schwartzman, Julius Weiss, letter
dated August 25, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means.

Wellesley (Mass.) College, Joseph M. Hobbs, assistant director for re-
sources, letter dated September 1, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

Wesley Medical Center (Wichita, Kans.), James E. Lansdowne II, director of development, letter dated September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means

West Virginia University Foundation, Roger C. Jeffries, development officer, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

West Virginia Wesleyan College, Ashton A. Almand, vice president for
financial affairs, letter dated September 3, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means..
Western Oilfields Supply Co., W. G. Lake, letter dated September 16, 1970,
to John M. Martin, Jr., chief counsel, Committee on Ways and Means..
Wikoff, Wally, vice president for international affairs, Hamline University
(St. Paul, Minn.), letter dated September 2, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means.

Wild, Claude C., Jr., vice president, Gulf Oil Corp., letter dated September
18, 1970, to Chairman Mills, with attachment...

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Wilkes College (Wilkes-Barre, Pa.), Eugene S. Farley, chancellor, letter dated September 9, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

Wilkes, William F., director, Up With People, Inc., letter dated September
11, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means

Winship, Paul M., vice president, Bennett College (Millbrook, N.Y.), let-
ter dated September 11, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means__
Wittenberg University (Springfield, Ohio):

Andeen, G. Kenneth, president, letter dated September 14, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means__
Crowl, Lester S., director of development, letter dated September 4,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways
and Means__

Woodhaven Learning Center (Columbia, Mo.), Charles M. Palmer, admin-
istrator, and Warren L. Conner, associate administrator, letter dated Au-
gust 31, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways
and Means__

Woodruff, George M., association secretary, New Jersey_Conference_of
Seventh-Day Adventists, letter dated September 14, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means_

World Literature Crusade, W. E. McAlister, executive vice president, letter
dated September 10, 1970, to John M. Martin, Jr., chief counsel, Commit-
tee on Ways and Means...

Wright, Joe R., president, Natural Gas Processors Association, letter dated
September 15, 1970, to Chairman Mills.

Wyrick, Darrell D., executive director, University of Iowa Foundation, let-
ter dated September 2, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means___
Yarbrough, Donald B., Austin, Tex., letter dated September 11, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means__
Young Life Campaign (Colorado Springs), John Carter, director of develop-
ment, letter dated September 2, 1970, to John M. Martin, Jr., chief coun-
sel, Committee on Ways and Means

Young Men's Christian Association of Hammond (Ind.) Area, Victor L.
Peterson, executive director, letter dated September 3, 1970, ta John M.
Martin, Jr. chief counsel, Committee on Ways and Means__
Young Men's Christian Association of Lansing (Mich.), C. Loyd Ryan, as-
sistant executive director, letter dated September 9, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..
Young Men's Christian Association of Metropolitan Minneapolis, Phil
Brain, financial development, letter dated September 3, 1970, to John M.
Martin, Jr. chief counsel, Committee on Ways and Means_
Young Men's Christian Association of Philadelphia (Pa.), Russell Ur-
quhart, administrative director, letter dated September 15, 1970, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means-
Young Men's Christian Association of Phoenix (Ariz.), C. K. Prettyman,
assistant metropolitan executive, letter dated September 1. 1970, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means_
501 (c) (3) Group, Roland C. Matthies, chairman, letter dated August 25,
1970, to Chairman Mills...

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