36 U.S.C. § 2307
Gifts, bequests, and devises of property; tax treatment
United States · Title 36 — PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS · Status: effective
Cite this
- Citation
- 36 U.S.C. § 2307, Gifts, bequests, and devises of property; tax treatment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/471080
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Full text
The Museum may solicit, and the Museum may accept, hold, administer, invest, and use gifts, bequests, and devises of property, both real and personal, and all revenues received or generated by the Museum to aid or facilitate the operation and maintenance of the memorial museum. Property may be accepted pursuant to this section, and the property and the proceeds thereof used as nearly as possible in accordance with the terms of the gift, bequest, or devise donating such property. Funds donated to and accepted by the Museum pursuant to this section or otherwise received or generated by the Museum are not to be regarded as appropriated funds and are not subject to any requirements or restrictions applicable to appropriated funds. For the purposes of Federal income, estate, and gift taxes, property accepted under this section shall be considered as a gift, bequest, or devise to the United States.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- To authorize appropriations for the United States Holocaust Memorial Museum, and for other purposes.House: 415–1Senate: no recorded tally