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President Hayes immediately
undertook the job of securing recognition. It was true that GRAC had
an exempt certificate as a club, and while it appeared there might
be a way in which this could be transferred, the process seemed more
complicated then simply filing an application for recognition in our
corporate status.
During that fall of 1978,
with former President John Ham in the lead, a hectic timetable was
being faced, and despite the efforts of all of those involved, it
became apparent that our efforts to become a legal donee just could
not be accomplished within the time that remained.
With the end of the year
coming up, John Ham took the lead and set up a meeting with Dr.
Maher, the donor, at the Herpolsheimer’s Tea Room in Grand Rapids.
Present besides Dr. Maher were the following: John Will, Dr.
Gebben, Kenneth T. Hayes and John Ham. On that date, November 1,
1978, Dr. Maher indicated that GRAC, Inc. had his preference as the
recipient of the gift, and that he would be willing to allow the
procedure of using Michigan Audubon as a “straw man” to accept
the legal title in the calendar year 1978, which would give Dr.
Maher and his wife the benefit of the tax write-off in that calendar
year. The plan was that just as soon as GRAC, Inc. could acquire its
own exempt organization status (501 C (3)) that they would accept a
reconveyance from Michigan Audubon. This agreement was confirmed in
writing by Dr. Maher on November 9, 1978.
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