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The '''Patman Committee''' was a select committee which investigated tax-exempt foundations largely in the 1960s. Known as the Select Committee on Small Business and chaired by [[Texas]] liberal Democrat [[Wright Patman]] from 1955 to 1963,<ref>Grant, Jr., Philip A. (September 1, 1995).  [https://www.tshaonline.org/handbook/entries/patman-john-william-wright Patman, John William Wright (1893–1976)]. ''Texas State Historical Association''. Retrieved September 24, 2021.</ref> it sought to determine whether large foundations used their privileges for the purpose of [[tax evasion|evading taxes]].
 
The '''Patman Committee''' was a select committee which investigated tax-exempt foundations largely in the 1960s. Known as the Select Committee on Small Business and chaired by [[Texas]] liberal Democrat [[Wright Patman]] from 1955 to 1963,<ref>Grant, Jr., Philip A. (September 1, 1995).  [https://www.tshaonline.org/handbook/entries/patman-john-william-wright Patman, John William Wright (1893–1976)]. ''Texas State Historical Association''. Retrieved September 24, 2021.</ref> it sought to determine whether large foundations used their privileges for the purpose of [[tax evasion|evading taxes]].
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==Background==
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The [[Select Committee to Investigate Tax-Exempt Foundations and Comparable Organizations]] during the 82nd Congress, known as the '''[[Cox Committee]]''', investigated tax-exempt foundations for [[subversion]] though did not conduct a thorough investigation. Although its final report exonerated major foundations of wrongdoing, it also recommended a new investigation to probe whether foundations exploited their tax-exempt status.
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[[B. Carroll Reece]], a [[Tennessee]] conservative Republican who was part of the Cox Committee, sought a do-over to thoroughly investigate subversion charges though did not focus on the potential tax-exempt exploitation aspect.
    
==References==
 
==References==
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