Select Committee on Small Business

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The Select Committee on Small Business was a House committee which was enacted through resolutions passed during congressional sessions. Two notable chairs include Wright Patman of Texas and Joseph Evins of Tennessee, both Democrats.

Under the Texas liberal populist's leadership, the Patman Committee conducted a third investigation of tax-exempt foundations, with the Select Committee to Investigate Tax-Exempt Foundations and Comparable Organizations have already been present in two congressional sessions during the 1950s. The Cox Committee's final report whitewashed activities by foundations, though recommended a new investigation to determine whether they abused their privileges for the purpose of tax evasion.

Cox Committee member B. Carroll Reece of Tennessee, a traditional conservative Republican, sought a do-over but focused on subversion charges rather than taxes. Thus, Patman took up the Cox Committee's suggestion for another probing.

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