Title: Wisconsin. Department of Revenue: Pitts Project Files
Inclusive Dates: 1969-1990

Creator:

• Wisconsin. Department of Revenue

Call Number: Series 2491

Quantity: 5.0 c.f. (5 record center cartons)

Repository:

Wisconsin Historical Society, Division of Library, Archives, and Museum Collections

Archival Locations:

COLLECTION MAY BE STORED OFF-SITE: see catalog entry to request materials and for additional information.

Wisconsin Historical Society (Map)

Abstract:

Records of a project created in response to a federal judicial decree in Pitts v. Wisconsin Department of Revenue. The decree required the Department of Revenue to determine whether Wisconsin nonprofit organizations practiced race discrimination in their membership procedures. Organizations found guilty of discrimination had their tax-exempt status revoked. Records include correspondence; notes; constitutions, rules and bylaws of non-profit organizations; legal briefs; court decisions; exhibits; and hearing transcripts of revocation proceedings. Non-profit organizations include the Eagles Club, Elks Lodge, Knights of Pythias, Moose Lodge, Masons, and Odd Fellows.

Language: English

URL to cite for this finding aid: http://digital.library.wisc.edu/1711.dl/wiarchives.uw-whs-ser02491

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There are two types of files in this series, “General Administration” and “Case Files.” “General Administration” files relate to the administration of the project in general rather than to the investigations of particular organizations. “Case Files” contain information related to the investigation of specific organizations and their local affiliates.

The arrangement of the “Case Files” reflects the procedural steps the project used in its case work:

1. Investigation: a non-profit organization was investigated to determine whether its membership practices were discriminatory.
2. Revocation: organizations found guilty of discriminatory practices had their tax exempt status revoked.
3. Reinstatement: if the offending organization took remedial action the department could reinstate the tax exempt status.
4. Court Cases: an organization could appeal to a civil court if it wished to challenge the department's actions.

Orville Pitts was an African-American who applied for membership in a Milwaukee nonprofit organization in 1969. He was denied membership because the organization's national by-laws specifically excluded non-Caucasians. Pitts sued the Wisconsin Department of Revenue, claiming that it was unconstitutional for the department to grant tax exemptions to organizations that were not open to citizens of all races. On October 19, 1971, the U.S. District Court for the Eastern District of Wisconsin ruled in favor of Pitts, concluding that Wisconsin's tax exemption statutes [§§ 70.11(4) and 71.01(3)(a), Wis. Stats.]

confer special advantages in the form of preferential tax treatment on the organizations they describe. Insofar as they afford benefits to organizations which discriminate in their membership on the basis of race, they are violative of the equal protection clause of the Fourteenth Amendment. Pitts vs. Wisconsin Department of Revenue, 333 F. Supp. 662, 670 (E.D. Wis. 1971)

The court ordered the Department of Revenue to “[question] organizations claiming an exemption about whether their constitutions, by-laws or actual practices require discrimination in membership on the basis of race and [deny] exemptions to organizations which answer those questions affirmatively.” Pitts, 333 F. Supp. at 670.

To comply with this order the Department of Revenue created the “Pitts Project.” The Pitts Project staff mailed a one page questionnaire to all tax-exempt non-profit organizations in the state. The questionnaire contained six yes/no questions regarding membership practices (e.g. “Is a prospective candidate for admission to your organization requested to indicate his or her race?”). The project staff also requested copies of the following documents from each organization: 1) national constitution; 2) local constitution; 3) by-laws; 4) application for membership form; 5) articles of incorporation. Project staff examined these materials for evidence of membership practices that discriminated on the basis of race.

In most cases they found no such evidence. Organizations that were suspected of racial discrimination, however, were investigated further. If discrimination was confirmed the Department of Revenue revoked the tax exempt status of the offending organization. The organization then had the opportunity to take remedial action to have its tax exempt status reinstated. In some cases organizations challenged the revocations in civil court. By the 1990s most cases were closed and the project was only sporadically active.

Processing Information

Processed by Lee C. Grady, July 17, 1998.

	Series: General Administration
Box   1 Folder   1	Background and Historical Information
Box   1 Folder   2	Complaint Procedure
Box   1 Folder   3-11	Correspondence, 1966-1990
Box   1 Folder   12-13	Court Documents - Pitts v. Department of Revenue
Box   1 Folder   14	Exempt Organizations Overview
Box   1 Folder   15	Financial Records, 1974-1979
Box   1 Folder   16	Form Letters and Documents
Box   1 Folder   17	Legislation Proposed to Codify Pitts Decree
Box   1 Folder   18	Policy and Procedure
	Press Clippings
Box   1 Folder   19	General - 1965, 1970-1979
Box   1 Folder   20	Eagles
Box   1 Folder   21	Elks
Box   1 Folder   22	Knights of Pythias
Box   1 Folder   23	Masons
Box   1 Folder   24	Moose
Box   1 Folder   25	Odd Fellows
Box   1 Folder   26	Rebekah Lodges
Box   1 Folder   27	Redmen/Degree of Pocahontas
Box   1 Folder   28	Department of Revenue, 1972-1979
Box   1 Folder   29	Research Notes, 1973-1977
Box   1 Folder   30	Statistical Reports, 1972-1978
	Series: Case Files	⇧
	Subseries: Investigation Files
Box   1 Folder   31	General-Clearance Letters
	Eagles Clubs
Box   1 Folder   32	Kenosha Aerie #1055
Box   1 Folder   33	Madison Aerie #623
Box   1 Folder   34	Waukesha Aerie #453
	Knights of Pythias
Box   1 Folder   35	General, 1978
Box   1 Folder   36	Milwaukee Lodge #83
Box   1 Folder   37	Life Science Church
	Mason Lodges
Box   1 Folder   38	Beloit Lodge #353
Box   1 Folder   39	Beloit Morning Star Lodge #10
Box   1 Folder   40	Eagle River Lodge #248
Box   1 Folder   41	Hayward Keystone Lodge #263
Box   2 Folder   1	Racine Lodge #18
Box   2 Folder   2	Radisson Lodge #326
Box   2 Folder   3	Milwaukee Athletic Club
	Milwaukee Club
Box   2 Folder   4	By-laws, etc.
Box   2 Folder   5	General Papers
Box   2 Folder   6	Milwaukee Country Club
Box   2 Folder   7	Milwaukee Women's Club
	Moose Lodges
Box   2 Folder   8	Antigo Lodge #470
Box   2 Folder   9	Antioch (IL) Lodge #525
Box   2 Folder   10	Janesville Lodge #197
	Odd Fellows
Box   2 Folder   11	General
Box   2 Folder   12	Milwaukee Lodge #11
Box   2 Folder   13	Milwaukee Lodge #20
Box   2 Folder   14	Milwaukee Lodge #97
Box   2 Folder   15	Pewaukee Lodge #186
Box   2 Folder   16	Service Club of Milwaukee, Inc.
	Woman's Club of Wisconsin
Box   2 Folder   17	General
Box   2 Folder   18	Applications, By-Laws, etc.
Box   2 Folder   19	Woman's Welfare Board, Inc.
	Subseries: Revocation Files	⇧
Box   2 Folder   20	General - Revocation Letters
Box   2 Folder   21	Amish Schools
Box   2 Folder   22	Antioch Baptist Church, Milwaukee
Box   2 Folder   23	Aviac, Inc.
Box   2 Folder   24	Columbus Center, Inc.
Box   2 Folder   25	Cudahy Woman's Club
	Eagles Clubs
Box   2 Folder   26	Beloit Aerie #557
Box   2 Folder   27	Burlington Aerie #3356
Box   2 Folder   28	Kaukauna Aerie #1416
Box   2 Folder   29	Monroe Aerie #2651
Box   2 Folder   30	New Glarus Aerie #2604
Box   2 Folder   31	Wausau Aerie #251
	Elks Lodges
Box   2 Folder   32	Baraboo Lodge #688
Box   2 Folder   33	Watertown Lodge #666
Box   2 Folder   34	Wauwatosa Lodge #2203
Box   2 Folder   35	Four Lakes Yacht Club
Box   2 Folder   36	Four Seasons Sportsmens Club, Inc.
Box   2 Folder   37	International Dental Research Foundation, Inc.
Box   2 Folder   38	Junior House Foundation, Inc.
	Kiwanis Clubs
Box   2 Folder   39	Wauwatosa Club
	Knights of Pythias
Box   2 Folder   40	Edgerton Lodge #146
Box   2 Folder   41	La Crosse (John P. Linton) Lodge #27
Box   2 Folder   42	Monona Lodge #12
Box   2 Folder   43	Oconomowoc Lodge #65
Box   2 Folder   44	Port Washington (Pythian Castle Hall Corp.)
Box   2 Folder   45	Racine Lodge #32
	Lions Clubs
Box   2 Folder   46	Holcombe Lions Club
Box   2 Folder   47	Milwaukee Layton Park Lions Club
Box   2 Folder   48	Little League Inc., South Milwaukee
	Moose Lodges
Box   2 Folder   49	Portage Lodge #1171
Box   2 Folder   50	Waukesha Lodge #1432
Box   2 Folder   51	Nepee Nauk Club, Inc., Milwaukee
Box   2 Folder   52	Northside Citizens Neighborhood Conservation Corporation
Box   2 Folder   53	Northtown Planning and Development Council, Inc.
	Odd Fellows, International Order of
Box   2 Folder   54	Minong Lodge #52
Box   2 Folder   55	Superior Lodge #338
Box   2 Folder   56	Optimist Youth and Charity Foundation of Appleton
Box   2 Folder   57	Platteville Fliers, Inc.
Box   2 Folder   58	Prairie Country Club, Hudson
Box   2 Folder   59	Project Enhancement Inner Core
Box   2 Folder   60	Racine Reel and Rifle Club, Inc.
	Redmen, Improved Order of
Box   2 Folder   61	Cheboygan Tribe #54, Elkhart Lake
Box   2 Folder   62	Robin Hood Archerers, Inc., Wausau
Box   2 Folder   63	Schlitz Rod Bow and Gun Club, Inc., Milwaukee
Box   2 Folder   64	Sportsman Rifle Club Inc., Marshfield
Box   2 Folder   65	Tuckaway Country Club, Milwaukee
Box   2 Folder   66	Watertown Gymnastic Association Inc.
	Subseries: Reinstatement Files	⇧
Box   2 Folder   67	General - Reinstatement Letters
Box   2 Folder   68	700 Bowling Clubs of America, LaCrosse
Box   2 Folder   69	Central Wisconsin Coon Fox & Wolf Hunters Club, Wisconsin Rapids
Box   2 Folder   70	Church of Jesus Christ of Latter-day Saints, Milwaukee
Box   2 Folder   71	DePere Historical Society
	Eagles Clubs
Box   2 Folder   72	Ashland Aerie #239
Box   2 Folder   73	Stevens Point Aerie #2330
Box   2 Folder   74	Wausau Aerie #251
	Eastern Star, Order of
Box   2 Folder   75	Wilmot Chapter #204
Box   2 Folder   76	Eau Claire Babe Ruth League
	Elks Lodges
Box   2 Folder   77	Ashland Lodge #137
Box   2 Folder   78	Beaver Dam Lodge #1540
Box   2 Folder   79	Beloit Lodge #864
Box   2 Folder   80	Eau Claire Lodge #402
Box   2 Folder   81	Fond du Lac Lodge #57
Box   2 Folder   82	Hudson Lodge #640
Box   2 Folder   83	Janesville Lodge #254
Box   2 Folder   84	Kaukauna Lodge #962
Box   2 Folder   85	La Crosse Lodge #300
Box   2 Folder   86	Manitowoc Lodge #687
Box   2 Folder   87	Marinette Lodge #1313
Box   2 Folder   88	Marshfield Lodge #665
Box   2 Folder   89	Neenah-Menasha Lodge #676
Box   2 Folder   90	Oshkosh Lodge #292
Box   2 Folder   91	Platteville Lodge #1460
Box   2 Folder   92	Portage Lodge #675
Box   2 Folder   93	Racine Lodge #252
Box   2 Folder   94	Rice Lake Lodge #1441
Box   3 Folder   1	Stevens Point Lodge #641
Box   3 Folder   2	Walworth-Lakeland Lodge #2201, Delavan
Box   3 Folder   3	Waukesha Lodge #400
Box   3 Folder   4	Wausau Lodge #248
Box   3 Folder   5	Wisconsin Rapids Lodge #693
Box   3 Folder   6	Evergreen Missionary Baptist Church, Milwaukee
Box   3 Folder   7	Finnish Apostolic Lutheran Church, Maple
Box   3 Folder   8	First Lutheran Church, Ogema
Box   3 Folder   9	Grace Lutheran Church, Brill
Box   3 Folder   10	Holly Grove Missionary Baptist Church, Milwaukee
Box   3 Folder   11	Kenosha Airmens Flying Club, Inc.
Box   3 Folder   12	Kewaunee Hunting and Fishing Club
Box   3 Folder   13	Kieler Saddle Club Inc., Hazel Green
	Kiwanis Clubs
Box   3 Folder   14	Ashland Kiwanis Club
Box   3 Folder   15	Dodgeville Kiwanis Club
Box   3 Folder   16	Winneconne Kiwanis Club
Box   3 Folder   17	Wisconsin Rapids Kiwanis Foundation
	Knights of Pythias
Box   3 Folder   18	Brodhead Lodge #84
Box   3 Folder   19	Chippewa Falls Lodge #161
Box   3 Folder   20	Cudahy Lodge #178
Box   3 Folder   21	Fort Atkinson Lodge #69
Box   3 Folder   22	Manitowoc Lodge #86
Box   3 Folder   23	Milwaukee Bay View Lodge #131
Box   3 Folder   24	Milwaukee National Lodge #141
Box   3 Folder   25	Monroe Lodge #41
Box   3 Folder   26	Port Washington Lodge #149
Box   3 Folder   27	Portage Lodge #104
Box   3 Folder   28	Reedsburg Lodge #142
Box   3 Folder   29	South Milwaukee Pythian Temple, Inc.
Box   3 Folder   30	Wauwatosa Damon Lodge #102
Box   3 Folder   31	Wauwatosa Franklin Lodge #24
Box   3 Folder   32	La Crosse Symphony Orchestra
Box   3 Folder   33	Lake Waubesa Bible Camp, Inc., McFarland
	Lions Clubs
Box   3 Folder   34	Blanchardville Club
Box   3 Folder   35	Luck Women's Club
	Masons
Box   3 Folder   36	Beetown Lodge #146
Box   3 Folder   37	Florence Lodge #222
	Moose Lodges
Box   3 Folder   38	Bloomer Lodge #1077
Box   3 Folder   39	Chippewa Falls Lodge #246
Box   3 Folder   40	Clintonville Lodge #1502
Box   3 Folder   41	Cudahy Lodge #1251
Box   3 Folder   42	Eau Claire Lodge #1408
Box   3 Folder   43	Janesville Lodge #197
Box   3 Folder   44	Kaukauna Lodge #953
Box   3 Folder   45	LaCrosse Lodge #1920
Box   3 Folder   46	Menomonee Falls Lodge #1238
Box   3 Folder   47	Merrill Lodge #984
Box   3 Folder   48	Muskego Lodge #1057
Box   3 Folder   49	River Falls Lodge #594
Box   3 Folder   50	Stevens Point Lodge #1572
Box   3 Folder   51	Washburn Lodge #1484
Box   3 Folder   52	Watertown Lodge #830
Box   3 Folder   53	Wausau Lodge #1576
Box   3 Folder   54	West Bend Lodge #1398
	Odd Fellows
Box   3 Folder   55	Barneveld Lodge #4
Box   3 Folder   56	Barron Lodge #38
Box   3 Folder   57	Beaver Dam Lodge #117
Box   3 Folder   58	Berlin Lodge #56
Box   3 Folder   59	Coloma Lodge #172
Box   3 Folder   60	Delavan Lodge #9
Box   3 Folder   61	Dodgeville Lodge #147
Box   3 Folder   62	Fort Atkinson Lodge #180
Box   3 Folder   63	Hudson Lodge #85
Box   3 Folder   64	Manitowoc Lodge #55
Box   3 Folder   65	Neenah-Menasha Lodge #187
Box   3 Folder   66	Oconto Lodge #190
Box   3 Folder   67	Oshkosh Lodge #120
Box   3 Folder   68	Portage Lodge #132
Box   3 Folder   69	Racine Lodge #8
Box   3 Folder   70	Roberts Lodge #319
Box   3 Folder   71	Seymour Lodge #273
Box   3 Folder   72	Pleasant Valley United Pentecostal Church, Stanley
	Pocahontas, Degree of
Box   3 Folder   73	Kiel Yellow Bird Council #15
Box   3 Folder   74	Superior Ojibwa Tribe #5
Box   3 Folder   75	Superior Waunita Council #1
Box   3 Folder   76	Randolph Women's Club
	Rebekah Lodges
Box   3 Folder   77	Chetek Lodge #99
Box   3 Folder   78	Redmen/Degree of Pocahontas Background Material
	Redmen, Improved Order of
Box   3 Folder   79	Fond du Lac Calumet Tribe #53
Box   3 Folder   80	Kiel Manitowoc Tribe #49
Box   3 Folder   81	New Holstein Winnebago Tribe #52
Box   3 Folder   82	St. John Kanty Congregation, Milwaukee
	Sons of Norway
Box   3 Folder   83	La Crosse Lodge #28
Box   3 Folder   84	Osseo Lodge #220
Box   3 Folder   85	Whitehall Golfers, Inc.
Box   3 Folder   86	Wild Bill's Riders Saddle Club, Inc., Fall Creek
	Subseries: Court Cases	⇧
	Eagles Clubs
	General
Box   4 Folder   1	Notes
Box   4 Folder   2	Letters of Clearance
Box   4 Folder   3	Press Clippings
Box   4 Folder   4	Questionnaire Responses
	Milwaukee Aerie #137
Box   4 Folder   5-6	Correspondence, 1972-1990
	Court Documents
Box   4 Folder   7	Milwaukee Aerie #137 v. Department of Revenue
Box   4 Folder   8	Department of Revenue v. Milwaukee Aerie #137
	Hearings
	1973, June 4
Box   4 Folder   9	Exhibits
Box   4 Folder   10	Transcript
	1977
Box   4 Folder   11	Exhibits
Box   4 Folder   12-15	Transcripts
	Racine Aerie #281
Box   4 Folder   16	Correspondence and Notes, 1973-1977
Box   4 Folder   17	Exhibits, 1973
Box   4 Folder   18	Transcript, 1973
	Elks Lodges
	General
Box   4 Folder   19	Correspondence, 1972-1978
Box   4 Folder   20	Notes
Box   4 Folder   21	Press Clippings
	Madison Lodge #410
Box   4 Folder   22	Correspondence, 1972-1978
Box   4 Folder   23	Court Documents, 1978
Box   4 Folder   24	Official Hearing Papers, 1978
Box   4 Folder   25	Milwaukee Lodge #46
	Wisconsin Elks Association v. Department of Revenue
Box   4 Folder   26	Correspondence, 1978-1979
Box   4 Folder   27	Court Documents, 1978
	Mason Lodges
	General
Box   4 Folder   28	Notes
Box   4 Folder   29	Press Clippings
Box   4 Folder   30	Questionnaire Investigation
	Henry J. Palmer Lodge #301
Box   4 Folder   31	Court Documents
Box   4 Folder   32	Hearing Transcript
	Independence Lodge #80
Box   4 Folder   33	Court Documents
Box   4 Folder   34	General Notes
Box   4 Folder   35	Kenwood Lodge #303
	McKinley Lodge #307
Box   4 Folder   36	General Notes
Box   4 Folder   37	Hearing Transcript, 1973
Box   5 Folder   1	Milwaukee Lodge #261
Box   5 Folder   2	Myron Reed Lodge #297
Box   5 Folder   3	Shorewood Lodge #339
Box   5 Folder   4	Grand Lodge v. Harmony and Independence Lodges
	Mason Lodges v. Department of Revenue
Box   5 Folder   5	Correspondence, 1976-1979
Box   5 Folder   6	Court Documents
Box   5 Folder   7	Exhibits
Box   5 Folder   8	Notes
	Moose Lodges
Box   5 Folder   9	General - Notes
Box   5 Folder   10	Beloit Lodge #191
Box   5 Folder   11	Kenosha Lodge #286
Box   5 Folder   12	Madison Lodge #1451
	Milwaukee Lodge #49
Box   5 Folder   13	Correspondence, 1972-1978
Box   5 Folder   14	Court Documents, 1972-1978
Box   5 Folder   15	Exhibits, 1973
Box   5 Folder   16	Wisconsin Moose Association v. Department of Revenue
	Veterans of Foreign Wars [VFW] - Milwaukee Post #2874
Box   5 Folder   17	Constitution and By-laws
Box   5 Folder   18	Correspondence
Box   5 Folder   19	Court Documents
Box   5 Folder   20	Milwaukee University Club