NTDMG321.xml Henry L. Day Foundation Records 1963-1985 Henry L. Day Foundation Records Finding aid prepared by Judith Nielsen 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. University of Idaho Library, Special Collections and Archives ©1993 Encoded by ArchProteus2003 Finding aid is in English Overview of the Collection University of Idaho Library, Special Collections and Archives MG321 Henry L. Day Foundation Henry L. Day Foundation Records 1963-1985 1 cubic feet 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. English

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.

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.

The records of the Henry L. Day Foundation are part of the records of Day Mines, Inc., donated to the University of Idaho by Henry Day in 1984 and 1985.

This collection is indexed under the following headings in the online catalog. Researchers desiring materials about related topics, persons, or places should search the catalog using these headings.

Idaho Day, Henry L. (Henry Lawrence), 1902- Henry L. Day Foundation Charitable uses, trusts, and foundations -- Idaho -- Wallace Detailed Description of the Collection Series I. Financial Records 1963-1985 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