NORTHWEST FOUNDATION FOR A COURSE IN MIRACLES
Paul Norman Tuttle
P.O. Box 1490
Kingston, WA 98346-1490
24HR. FAX: 360-297-7222
COMPUSERVE ID# 72172,334
Gratitude is the easiest and most wonderful thing to express. It is each one's real Function. It is Love. It is now my opportunity to extend it to everyone in acknowledgment of the outpouring of love and support for the activities of the Foundation since my last letter. I thank you.
You will be happy to know that within three weeks the balance of the levy—which had not been available in the Foundation's account at the time of the levy—was paid. In addition, the funds, which were seized, which had been earmarked for other expenses, were replaced, and those expenses were paid. Even further, everyone's support was sufficient to meet all other arrearages, allowing the Foundation to begin operating in a perfectly current state. Again, I thank every single one of you.
It may be helpful for you to understand that although a non-profit organization pays no taxes on income or contributions, it does have to pay Federal withholding taxes, Social Security, and Medicare for employees’ salaries. What happened was that in 1993 a new computer accounting program was put into use by the Foundation, and in early 1994 it became apparent that its use had not been completely understood. As a result some payroll taxes had not been withheld and deposited.
As soon as this was discovered, corrected figures were supplied to the accounting firm and amended returns were submitted to the Internal Revenue Service, together with the funds, which should appropriately have been paid during 1993. However, because they were received late, the Internal Revenue Service assessed almost $8,000 in penalties and then continued to add to them until the present.
During this period of time, as many of you know, shifts were made in the modus operandi of the Foundation at my direction. Whereas before there was a minimal charge for all materials from the Foundation, all materials became available at no charge. This, of course, negated any possibility of generating income to meet the debt, leaving Paul, as the Executive Director, with no opportunity to personally and responsibly "direct" the discharge of the debt. Without any control to exercise, he was forced to yield to his Function of extending love—staying with me and sharing the clarity of our union. And so, the work was continued with the debt unpaid.
As these shifts occurred, not only Paul, but everyone on the mailing list, has had the opportunity to come into the insightful awareness that Love is the Mover and the movement—rather than commerce—and therefore of the importance of Gift, the extension of caring, in the divine order of things. You could say that I have been teaching how to be in the world on God's terms rather than the world's terms—daring to allow rather than control, daring to trust rather than protect.
You see, as long as the words "Northwest Foundation for A Course in Miracles" are conceived as "a corporate business" rather than "language of registry" for purposes of taxation, one will not understand the real meaning of Gift, which is giving rise to those words. Nor will he understand where he fits in. He will forget that a real human being is loving the truth enough to make commitment to the Voice for Truth and loving his brothers and sisters enough to share the experience of Love that results.
What Paul and I are doing isn't about business or "A Course in Miracles," but brotherly love—which is what the Course is about—and the innocence of everyone which that Love uncovers. It is only in the context of brotherhood, of equality, that the gift of Love becomes meaningful and therefore transformational.
Indeed, true spirituality, the real meaning of Love, undoes the sense of separateness and draws everyone into mutual affectionate caring, uniting everyone in Love's design, involving everyone in fulfilling his or her Function. This includes you. And it amounts to everyone's being in the world in a new way—Heaven's way. This is what the activity of the Foundation is about, even though the language of its "registry" in the world is that of business and law.
I have asked Paul to assemble the enclosed special issue of Conversations with Raj to accompany this update letter. I share it with you because of its pertinence to this year, this situation with the Internal Revenue Service, and the fact that one seldom knows what a thing is for. Enjoy!
April 2, 1996