Title 10 › Subtitle A — General Military Law › PART IV — SERVICE, SUPPLY, AND PROPERTY › CHAPTER 155 — ACCEPTANCE OF GIFTS AND SERVICES › § 2601
A service Secretary or the Secretary of Defense may accept, hold, manage, and spend gifts of land, things, money, or services to support schools, hospitals, libraries, museums, cemeteries, or other organizations they oversee. They may take donated services from nonprofits for military museums or military education (those donors are not federal employees), and they may ask collectors for books, art, artifacts, or old combat gear for museums. They may also accept gifts to help service members (including those on full-time National Guard duty under section 502(f) of title 32), DoD civilian employees wounded or ill in the line of duty, their dependents, and survivors of those killed. Gifts of services from foreign governments or international organizations are not allowed for those benefits; money or property from them is allowed only if not meant for a specific person. Money and sale proceeds go into one of five Treasury gift funds (Department of the Army General Gift Fund; Department of the Navy General Gift Fund; Department of the Air Force General Gift Fund; Coast Guard General Gift Fund; Department of Defense General Gift Fund). Gifts can be used without a new law unless they would break other laws, conflict with rules, harm the department’s reputation or integrity, or violate the gift’s terms. The Treasury may hold and invest the funds in U.S. securities and credit interest to the fund. The Comptroller General will audit these gifts and report to Congress. Gifts are treated as gifts to the United States for federal tax rules. Secretaries may pay necessary transfer expenses. The Secretary may accept gifts that require naming a building or item for certain eligible entities (the four service academies; listed professional military education schools and the Defense Acquisition University; and military museums), but acceptance with naming rights may be delegated only to a civilian official appointed by the President and confirmed by the Senate. Gifts cannot be accepted if naming would reflect poorly on the United States or if Congress already named the property. Secretaries must issue uniform rules for naming gifts. Definitions: “Secretary concerned”: includes the Secretary of Defense. “Services”: activities that benefit education, morale, welfare, or recreation of service members and their dependents, or that are related to giving property.
Full Legal Text
Armed Forces, Source: USLM XML via OLRC
Legislative History
Reference
Citation
10 U.S.C. § 2601
Title 10, Armed Forces
Last Updated
Sep 22, 2026
Release point: 119-110