Reading Room Document

Use of President's Salary Increase to Defer Official Expenses

The document discusses the use of President Nixon's salary increase to cover official expenses that exceed appropriated funds. It addresses the deductibility of these expenses on the President's income tax returns and the legal authority for the White House to accept and utilize the President's contribution. The conclusion reached is that expenses exceeding the President's expense allowance can be deducted, but there is reluctance to allow deductions for expenses defrayed by the President out of his salary. The document also presents a list of specific types of official expenses and their deductibility, such as living expenses, travel expenses, and social gifts. The questions presented for review include the deductibility of various types of expenses and the legal authority for the White House to receive and expend the President's contribution.

February 4, 1969