Title 16, ConservationRelease 119-110
§583j–5 Audits and Report Requirements
Title 16 › CHAPTER 3 — FORESTS; FOREST SERVICE; REFORESTATION; MANAGEMENT › SUBCHAPTER V — FOREST FOUNDATION › § 583j–5
Summary
The Foundation must be treated as the kind of corporation described in section 10101 of title 36 for audit rules. Each year it must send Congress a report on the prior year’s activities, with a full statement of its income, spending, and investments.
Full Legal Text
Title 16, §583j–5
Conservation, Source: USLM XML via OLRC
(a)Audits
For purposes of section 10101 of title 36 the Foundation shall be treated as a corporation in part B of subtitle II of title 36.
(b)Annual reports
The Foundation shall transmit each year to Congress a report of its proceedings and activities of the previous year, including a full and complete statement of its receipts, expenditures, and investments.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification In subsec. (a), “section 10101 of title 36” substituted for “the Act entitled ‘An Act for audit of accounts of private corporations established under Federal law,’ approved August 30, 1964 (36 U.S.C. 1101 through 1103; Public Law 88–504)” and “a corporation in part B of subtitle II of title 36” substituted for “a private corporation established under Federal law” on authority of Pub. L. 105–225, § 5(b), Aug. 12, 1998, 112 Stat. 1499, the first section of which enacted Title 36, Patriotic and National Observances, Ceremonies, and Organizations.
Amendments
2015—Subsec. (b). Pub. L. 114–54 struck out comma after “The Foundation shall”.
Reference
Citations & Metadata
Citation
16 U.S.C. § 583j–5
Title 16, Conservation
Last Updated
Sep 22, 2026
Release point: 119-110