83 with the arrest of Richards. They found in his possession a letter purportedly from Grossman suggesting prospective sites for "child care" organizations. The letter speaks of how lucrative such "child care" sites can be, explain- ing that counties would pay up to $150 per month per boy; state agencies would pay up to $400 per month per boy; and federal agencies would pay up to $700 per month per boy. The letter and other information obtained by police suggest government funds could be used to help support current or potential child care operations in Michi- gan, New Jersey, California, Arizona, Texas, Vermont, Washington, Oregon, and the District of Columbia. The letter also suggests that profitability can be maximized if each such child- care site is set up under the auspices of the Church of the New Revelation or the Educational Foundation for Youth because of the income tax exemptions they had been granted by the Internal Revenue Service. A check by The Record-Eagle confirmed that the IRS had indeed declared both organizations to be exempt from taxes without challenging or investigating their claim of being charitable organizations. The same "automatic" exemption •was also granted to Ocean Living Institute. On the surface, all three organizations appear to be legitimate religious and educational institutions in compliance with the IRS Code governing federal tax- exempt status. Both the church and the institute were incorporated in Delaware In 1974, listing principal places of business in New Jersey. The church was formed to train and indoctrinate ministers and brothers and sisters in the principles and teachings of the church and to ordain them to carry out its work, according to its articles of incorporation. Ostensibly, Ocean Living was formed to promote education and research in oceanography. Educational Foundation for Youth was more difficult to trace. The Secretary of State's office in Springfield, 111. could find no record of its existence. However, a clerk in Secretary of State's Chicago office, where the foundation allegedly was located, said it was a non-profit arm of a profit-making corporation. Described as an import-export business, the parent company was incorporated in 1962 and was involuntarily dissolved in 1975 for failure to pay state fran- chise taxes. Better Life, with publishing offices listed at 256 S. Robertson, Beverly Hills, Calif, (a mail-forwarding address), was advertised in literature distributed within the homosexual community as "a monthly paper serving the interest of pedophiles (for whom children are the preferred sexual objects) world wide. Features legal advice, media reviews, photos, poetry." In another offering, Better Life Monthly was advertised as a "paper with articles, photos, poems, etc. relating to the subject of boylove. Also ads which put you in touch with others of like interest," Its masthead proclaims that it is "the news magazine of Better Life, an inter- national service organization that is seeking liberation for boys and boy-lovers." Shelden, the missing Ann Arbor millionaire, has been named by Richards as a staff writer of the publication, police say. According to Richards, the church offered to help Better Life readers set up child care organizations and camps. Richards replied to the ad, he told police, and "Reverend" Grossman came to Port Huron from New Jersey to help set up Brother Paul's Childrens Mission. It was on this trip, state police say, that Grossman is alleged to have com- mitted homosexual acts with two Port Huron boys, ages 10 and 14. Police have photographs of the 10-year-old in the motel room where police say the incidents took place. Shelden is accused of criminal sexual conduct involving a 14-year-old boy at Port Huron and with an eight-year-old boy on North Fox Island. POBN RING FITTDS GAPS IN CHILD CAMP LAWS (By Marilyn Wright) TRAVERSE CITT.—Most adults have happy childhood memories of summer camp. Among them are carefree days of cookouts, making leather belts, earning Red Cross swimming badges, and singing around the campfire late at night.