Lambda Services Bureau, Inc.

Founded: March 1975
Founders: Dorothy Bell (Board Chair), Malachi Truman Harris (Secretary and Treasurer) , Donaciano Martinez, Jan Harris, Daniel Lynn Tiarks (Vice-chair)
Purpose: To provide counseling, referrals, and education that benefits gays and lesbians in Colorado.

It was a very good organization. Run very anarchistically—in the Emma Goldman sense, not in the way such fools as Agnew used the word.

"However, no sooner had we started the good works of Lambda, the IRS butts its bureaucratic nose into the organization and for 2 years used every tactic it could dredge up from its pits of stupidity to destroy Lambda."

1. Will you advocate in any way the position that homosexuality is a mere preference, orientation, or propensity which is on a par with heterosexuality or should otherwise be regarded as normal? If so, will you agree to obstain from such advocacy?
2. Will your social activities be conducted or utilized so as to encourage or facilitate homosexual practices to a consequential degree?
3. Will you insure that any psycologically oriented discussion groups of homosexual individuals will be professionally controlled and directed and that any social activities carried on in conjunction therewith will be incidental and essential to the achievement of the exempt purposes of your organization?

First of all, we point out that lesbians and gay males are often subjected to unequal treatment by society when our sexual orientation becomes known. This inequality is evidenced by discrimination in employment, the military, the church, housing, the legal system, the educational system, and other aspects of American society. From the perspective of differential treatment, then, homosexuality is not on a par with heterosexuality. From another perspective, we posit that no form of sexuality (whether heterosexual, homosexual, or bisexual) should be viewed as being better than another. We uphold that heterosexuality and homosexuality are both valid expressions of human sexuality. All people, regardless of race, color, creed, sex, political affiliation, or sexual orientation, should be treated as equals. With this fundamental premise in mind, we stand opposed to all forms of heterosexual supremacy. Lesbians and gay males, therefore, should not be relegated to any inferior social status. Hopefully, through public-awareness programs.
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In summation, we wish to declare that Lambda Services Bureau, Inc., would never agree to abstain from the advocacy of the aforementioned views. Since homosexuality between consenting persons, sixteen years of age or older, is no longer a crime in Colorado, we are not espousing views related to an illegal act. Such an agreement with you would illegal entail a gross abridgement of our right to freedom of speech as guaranteed in the First Amendment to the United States Constitution. In this year of Bicentennial Celebration, we find it ironic that an the United States Government would request of any citizen. Lest we misunderstand your reasons for doing please be so kind as to clarify why you want us to make such an agreement.

Generally, an organization is not denied exemption as an educational organization if it seeks to inform the public on a controversial issue or takes a position that is not widely accepted...However, the unqualified promotion of the tenet that homosexuality is not a sickness, disturbance, or other pathology in any sense but is merely a preference, orientation or propensity on par with and not different in kind from heterosexuality, carries a serious risk of encouraging or fostering homosexual attitudes and propensities among minors and other impressionable members of society. Therefore, the unqualified promotion of such a position would prevent an organization from qualifying for exemption as an educational organization under section 501(c) (3) Of the Code.

The mere fact that a position may be controversial does not make it illegal. Universal agreement is not a prerequisite to tax-exemption. Integration, women's rights, birth control, and voluntary sterilization are not topics on which everyone agrees. Yet, the Service has granted tax-exempt status to organizations which educate the public about such positions.
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LAMBDA submits that, contrary to the Service's position, its principal function is not to present unsupported opinion, but rather that its educational function (representing only one of several of its organizational goals) is designed to present a full and fair exposition of pertinent facts to enable individuals to form an independent conclusion. It recognizes that some may view its position as controversial. That fact, however, does not prevent tax-exempt status as long as LAMBDA is not an "action" organization (which it is not).
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LAMBDA, therefore, requests a National Office conference, at a mutually agreeable time and date to be arranged.

If we understand the basic thrust of your letter of March 25, 1976, we are being accused of being sick, disturbed and of having a diseased pathology; and, that if we would only admit to this, we would then be acceptable and LAMBDA would be granted tax-exempt status. We contend that this is character assassination and an insult to our human dignity. We truly hope that our understanding of the letter is incorrect, as we contend that such attitudes and incorrect, innuendo, exhibit sexism and heterosexual supremacy. We contend this would be an insult to all lesbian and gay person's existence and humanity. We contend that there can be no second-class citizenship under our Constitution.

We contend that to be lesbian or gay and to so state, fact, not propaganda. We contend that educating the general public in the area of homosexuality and homosexual attitudes is not propaganda. For example: schools, colleges, and universities colleges, educate people about democracy, capitalism, philosophy, politics, etc. In so doing, they do not propagandize the students, but make available to them these various bodies of knowledge. The student must make her or his own and independent decision as to acceptance or rejection.
Also, we find your letter's salutation less than liberated} addressing, as you do, the membership of LAMBDA as, "Gentlemen."

You should probably use one of the following: Chairperson, To Whom It May Concern, Officers, Gentlepeople, etc. The salutation, "Gentlemen, " presumes that the members of LAMBDA are all male (we are not) and shows a seeming propensity to male heterosexual supremacy and a lack of sensitivity to the rights of women.

I hope this is part of a formation of a new policy by the IRS to give gay groups the same benefits that non-gay groups have been receiving for years...All nonprofit gay educational groups should thank the people at Lambda for their persistence in opposing the old homophobic ruling thay they could not promote the gay lifestyle as equal to the heterosexual lifestyle.

"...we burnt ourselves out fighting the IRS instead of doing what we were supposed to be doing."

"We could have gone ahead and kept the organization alive, but the work was always left up to 3 or 4 people who, in addition, had to deal with their own personal lives. It's just too much for a handful of people to handle."