Title 2, The CongressRelease 119-102
§161 Tax Exemption of Gifts, Etc., to Library of Congress
Title 2 › CHAPTER 5 — LIBRARY OF CONGRESS › § 161
Summary
Library of Congress gifts and income are free from all federal and DC taxes.
Full Legal Text
Title 2, §161
The Congress, Source: USLM XML via OLRC
Gifts or bequests or devises to or for the benefit of the Library of Congress, including those to the board, and the income therefrom, shall be exempt from all Federal taxes, including all taxes levied by the District of Columbia.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1942—Act Oct. 2, 1942, included devises in the exemptions, and exempted gifts, bequests and devises, and the income therefrom, from taxes levied by the District of Columbia.
Reference
Citations & Metadata
Citation
2 U.S.C. § 161
Title 2, The Congress
Last Updated
Aug 21, 2026
Release point: 119-102