Our examination of the facts and circumstances
of the transaction show that immediately prior to March 27,
1969, the taxpayer declared an intention to make a gift
of the subject private papers to the people of the United
States and that at his direction, his personal counsel,
Edward L. Morgan, directed and supervised the removal of
such private papers from the taxpayer's personal dominion
and control at the Executive Office Building, Washington,
D.C., and caused the same to be delivered to the National
Archives in Washington, D.C. on said date where said
materials have remained for an uninterrupted period.
At all times subsequent to March 27, 1969, the materials
constituting the subject matter of the gift were under

the exclusive dominion and control of the National Archives.
On or about April 6, 7 and 8, 1969, the material constituting
the subject matter of the gift was examined and segregated
from other materials by an appraiser duly appointed by
the taxpayer to appraise the market value of the said
papers, and the same thereafter were maintained, cataloged,
segregated, sorted and identified by members of the staff
of the National Archives in accordance with filing and
cataloging procedures established by the National Archives
and as to which the taxpayer had no element of control.
The materials constituting the gift thereafter were, after
a period of time extending from April 6, 1969 through
March 27, 1970, individually itemized and appraised by
the appraiser, and as a result of said appraisal, the
market value ascribed to the gift was certified to by
an affidavit executed by, said appraiser on April 6, 1970.

While, in our opinion, the law is clear that an instrument of deed is not a necessary requisite to a gift of personal property, the duly appointed and constituted attorney-in-fact and agent of the taxpayer did on April 21, 1969 execute an instrument of gift reciting and declaring the intent of the donor to make such gift; that said gift had in fact been made on March 27, 1969 and the subject matter thereof delivered to the National Archives. The instrument contained a clause reserving to the donor only a right of access to himself to inspect and copy the materials. In our opinion, the law is clear

LAW OFFICES

KALMBACH, DEMARCO, ANAPP & CHILLINGWO

Coopers and Lybrand
August 22, 1973
Page Three

that the reservation of such right of access for inspection
and copying by the donor did not constitute a sufficient
retention of ownership in the material to anyway vitiate
the gift.

FDM: gem

Very truly yours,

KALMBACH, DE MARCO, KNAPP & CHILLINGWORTH

By

Jack Be Mans.

FRANK DE MARCO, JR.

Exhibit I-3

BEFORE THE

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION
Washington, D. C.

MEMORANDUM ON THE BASES SUSTAINING
CHARITABLE CONTRIBUTION DEDUCTIONS TAKEN
IN CONNECTION WITH PRESIDENT NIXON'S
1969 GIFT OF HIS PRE-PRESIDENTIAL PAPERS

Dated: February 19, 1974

Kenneth W. Gemmill
H. Chapman Rose

Attorneys for President
Richard M. Nixon

III.

SUMMARY OF BASES SUSTAINING THE CHARITABLE

CONTRIBUTION DEDUCTIONS TAKEN IN CONNECTION

WITH PRESIDENT NIXON'S 1969 GIFT

IV.

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