Title 54 — National Park Service and Related ProgramsRelease 119-73

§101118 Tax exemptions; contributions toward costs of local government; contributions, gifts, or transfers to or for use of United States

Title 54 › Subtitle Subtitle I— - National Park System › Chapter CHAPTER 1011— - DONATIONS › Subchapter SUBCHAPTER II— - NATIONAL PARK FOUNDATION › § 101118

Last updated Apr 6, 2026|Official source

Summary

Money, property, and transactions of the National Park Foundation are exempt from federal, state, and local taxes. The Foundation may pay local governments up to the amount it would have owed if it were not tax-exempt, and it can agree to payments when property is given to it as a condition of the transfer. Gifts, contributions, or other transfers made to or for the use of the Foundation are treated as if they were made to the United States.

Full Legal Text

Title 54, §101118

National Park Service and Related Programs — Source: USLM XML via OLRC

(a)The National Park Foundation and any income or property received or owned by it, and all transactions relating to that income or property, shall be exempt from all Federal, State, and local taxation.

(b)The National Park Foundation may—

(1)contribute toward the costs of local government in amounts not in excess of those which it would be obligated to pay that government if it were not exempt from taxation by virtue of subsection (a) or by virtue of its being a charitable and nonprofit corporation; and

(2)agree to contribute with respect to property transferred to it and the income derived from the property if the agreement is a condition of the transfer.

(c)Contributions, gifts, and other transfers made to or for the use of the Foundation shall be deemed to be contributions, gifts, or transfers to or for the use of the United States.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 10111816 U.S.C. 19l.Pub. L. 90–209, § 8, Dec. 18, 1967, 81 Stat. 657. In subsection (b), the words “in the discretion of its directors” are omitted as unnecessary.

Reference

Citations & Metadata

Citation

54 U.S.C. § 101118

Title 54 — National Park Service and Related Programs

Last Updated

Apr 6, 2026

Release point: 119-73