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Created to administer the Lincoln National Life Museum, the Foundation provided an avenue for charitable, tax-exempt contributions of Lincoln memorabilia to the museum. It appears that the NCM Corporate Planning department requested information from the Lincoln National Life Foundation regarding its annual report and bylaws in 1975.

Founded in 1929 by C.C. Spaulding, E.R. Merrick, and R.L. McDougald to provide greater financial independence for black businesses in Durham, N.C. Although this company stood as a separate corporate entity from NCM, many of the members of the Executive Committee were leaders at NCM, and the company was somewhat connected with NCM in practice. The material consists of the early minutes of the Executive Committee of the Mortgage Company of Durham.