Reading Room Document

Conditional Gifts to the President from Anonymous Donors

This opinion memorializes advice made to White House counsel in light of anonymous contributions sent to President Nixon to “help him pay his personal income taxes,” which he wants to contribute instead to the Red Cross. The opinion advises President Nixon to avoid claiming the contribution as a tax deduction and to wait a reasonable time to allow donors to possibly abandon their anonymity and object to the transfer. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at https://justice.gov/olc/page/file/935951/download.

April 26, 1974