Archives West Finding Aid
Table of Contents
Henry L. Day Foundation Records, 1963-1985
Overview of the Collection
- Creator
- Henry L. Day Foundation
- Title
- Henry L. Day Foundation Records
- Dates
- 1963-1985 (inclusive)19631985
- Quantity
- 1 cubic feet
- Collection Number
- MG321 (collection)
- Summary
- Correspondence, tax returns, ledger sheets and the check/voucher register of a small private non-profit foundation set up by Henry L. Day to distribute financial contributions to charitable organizations.
- Repository
-
University of Idaho Library, Special Collections and Archives
Special Collections and Archives
University of Idaho Library
875 Perimeter Drive
MS 2350
Moscow, ID
83844-2350
Telephone: 2088850845
libspec@uidaho.edu - Languages
- English
- Sponsor
- Initial processing of this manuscript group was done with funds provided by the National Historical Publications and Records Commission.
Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.
Historical NoteReturn to Top
The Henry L. Day Foundation was a small fiduciary organization formed by Day to use appreciated securities in making gifts to charitable organizations. It began with the modest gift of one hundred dollars on September 25, 1963. This was shortly supplemented by several thousand dollars in DMI stock. The foundation was a non-profit trust and could only make gifts to IRS certified charitable organizations.
The Foundation manager was George Kelton, who was trustee along with Robert Dwyer and Kathryn A. Eichwald. Kelton, as the only salaried member of the trust, handled the daily business of the corporation. A large percentage of this business consisted of gifts made by the Day Foundation to Catholic beneficiaries, although secular organizations also benefited.
Changes in the tax law in 1970 made it more difficult for small foundations to exist and the Day Foundation was restructured. It ceased existence in 1985 following Henry Day's death, with a payment to St. Alphonsus Catholic Church of $754.16 on October 21.
Content DescriptionReturn to Top
The records of the Henry L. Day Foundation consist of correspondence, tax returns, ledger sheets, and a voucher/check register.
Since the voucher/check register contains a complete record of all transactions, vouchers, bank statements and paid checks were discarded, thus reducing the bulk of the collection by 1 cubic foot.
Administrative InformationReturn to Top
Detailed Description of the CollectionReturn to Top
Series I. Financial Records , 1963-1985Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
1/1 | Authorizations |
1977-1984 |
1/2 | Declaration of Trust and related documents |
1963-1978 |
1/3 | Hull & Hull correspondence re termination of trust |
1982 |
1/4 | Schedules of gifts |
1980-1983 |
1/5 | Statements |
1963-1982 |
1/6 | U.S. Treasury Department. Internal Revenue Service. Correspondence |
1963-1975 |
1/7 | Worthless stocks, property of Henry L. Day Foundation |
1969 |
1/8-26 | Tax returns |
1964-1985 |
1/27 | Ledger sheets |
1963-1985 |
os/28 | Voucher and check register |
1963-1985 |
Names and SubjectsReturn to Top
Subject Terms
- Charitable uses, trusts, and foundations -- Idaho -- Wallace
Other Creators
-
Personal Names
- Day, Henry L. (Henry Lawrence), 1902-
Corporate Names
- Henry L. Day Foundation