David Vise's article "Minority Broadcasters' Tax Break Hit," {Financial, July 12} leaves a serious misimpression concerning the companies that have benefited from the Federal Communications Commission's minority tax certificate program. While focusing on one particular situation, Mr. Vise may have given readers the impression that the tax certificate policy was a sham, helping people who are least in need of such assistance. The record indicates otherwise.

The tax certificate program has provided an incentive for radio and television station owners to sell stations to minorities, who have been underrepresented historically in the broadcasting industry. Since 1978, 122 certificates have been issued, assisting a small number of minority broadcasters in their efforts to own stations. Contrary to the impression presented by Mr. Vise, the vast majority of companies that have benefited from the tax certificate policy have been 100-percent minority owned, and no questions have ever been raised about the tax certificates issued to these companies.

For many years, minorities were systematically excluded from ownership and management of broadcast facilities. The tax certificate program is designed to bring minorities, and the diverse viewpoints they may choose to air, into ownership of broadcast facilities.

Congress, the courts and the FCC have understood for years that broadcast facilities have become a powerful medium for the communication of ideas and that, if minorities are not encouraged to become owners and operators of broadcast facilities, their voices will never be heard. As the FCC noted when it established the tax certificate policy, the absence of minority viewpoints from the airwaves deprives the overall society of important input in the exchange of ideas on issues of national importance.

The Post would do a much greater public service if it highlighted the very real success that the tax certificate program has achieved.

JAMES L. WINSTON Executive Director and General Counsel National Association of Black Owned Broadcasters Washington