COMMITTEE ON FINANCE RUSSELL B. LONG, Louisiana, Chairman HERMAN E. TALMADGE, Georgia GAYLORD NELSON, Wisconsin LLOYD BENTSEN, Texas SPARK M. MATSUNAGA, Hawaii DANIEL PATRICK MOYNIHAN, New York MAX BAUCUS, Montana DAVID L. BOREN, Oklahoma BILL BRADLEY, New Jersey ROBERT DOLE, Kansas MICHAEL STERN, Staff Director ROBERT E. LIGHTHIZER, Chief Minority Counsel SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT GENERALLY HARRY F. BYRD, JR., Virginia, Chairman CONTENTS ADMINISTRATION WITNESSES Page 64 PUBLIC WITNESSES Allen, W. Wayne, chairman, board of trustees, Briarcrest Baptist School 130 American Civil Liberties Union, Richard Larson, staff counsel Association of Christian Schools International, William Kelly Council for American Private Education, Robert L. Lamborn, executive director Dornan, Hon. Robert K., a Representative from the State of California.......... Dugan, Robert P., Jr., director, office of public affairs, National Association of Helms, Hon. Jesse, a U.S. Senator from the State of North Carolina Hirsch, Charles B., executive secretary, Seventh-Day Adventist, K-12 Schools. Independent Fundamental Churches of America, Rev. I. Samuel Martz. International Council of Christian Churches, Rev. Jim Nicholls Larson, Richard, staff counsel, American Civil Liberties Union Lawyers' Committee for Civil Rights Under Law, Richard Kohn. Legal Defense Fund, NAACP, Eric Schnapper, staff counsel. McIntyre, Robert S., Public Citizen's Tax Reform Research Group Murren, Philip J., for William Ball, attorney, Harrisburg, Pa.... 105 Public Citizen's Tax Reform Research Group, Robert S. McIntyre Rapps, Dennis, legal counsel, National Society of Hebrew Day Schools....... Redman, Lipman, chairman, section on taxation, American Bar Association, 107 Reed, George, general counsel, U.S. Catholic Conference. Schnapper, Eric, staff counsel, Legal Defense Fund, NAACP Seventh-Day Adventist, K-12 Schools, Charles B. Hirsch, executive secretary. Weniger, Arno Q., Jr., executive vice president, American Association of 116 COMMUNICATIONS Airrett, Ruth B 177 Americans for Separation of Church and State, Robert E. Jones, director of field services 163 Amerson, Harriett 177 Armstrong, Hon. William L., a U.S. Senator from the State of Colorado Bergstrom, Rev. Dr. Charles V., executive director of the office for governmental affairs, Lutheran Council in the USA.. 156 213 Jones, Robert E., director of field services, Americans for Separation of Church and State... 163 Liberty Lobby, Stanley E. Rittenhouse, legislative aide 203 Lutheran Council in the USA, Rev. Dr. Charles V. Bergstrom, executive director of the office for governmental affairs. 213 Rittenhouse, Stanley E., legislative aide, Liberty Lobby 203 Turner, James P., Deputy Assistant Attorney General, Civil Rights Division, 177 APPENDIXES Federal policies and private schools. 219 New York City's interest in reform of tax treatment of school expenses.... Description of S. 103, S. 449, S. 990, and S. 995, relating to tax-exempt status of private schools. Internal Revenue Service response to questions of Senator Helms 60 80 19 20 |