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Special Collections & Archives

Manuscript Group 321

Henry L. Day Foundation

Records, 1963-1985
1 cubic feet

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. Initial processing of this manuscript group was done under the direction of Richard C. Davis in August 1988, with funds provided by the National Historical Publications and Records Commission,. Processing was completed by Judith Nielsen in January 1993.


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.


I. Financial Records, 1963-1985

1	1	Authorizations, 1977-1984
	2	Declaration of Trust and related documents, 1963-1978
	3	Hull & Hull correspondence re termination of trust, 1982
	4	Schedules of gifts, 1980-1983
	5	Statements, 1963-1982
	6	U.S. Treasury Department. Internal Revenue Service.  Correspondence, 1963-1975
	7	Worthless stocks, property of Henry L. Day Foundation, 1969
	8-26	Tax returns, 1964-1985
	27	Ledger sheets, 1963-1985
os	28	Voucher and check register, 1963-1985

mg321.htm / March 1995

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