Title 2, The CongressRelease 119-110
§1953 Tax Treatment of Fund
Title 2 › CHAPTER 29 — CAPITOL POLICE › SUBCHAPTER I — ORGANIZATION AND ADMINISTRATION › Part D — United States Capitol Police Memorial Fund › § 1953
Summary
Gifts to the Fund count as public-purpose gifts under title 26, section 170(c)(1). Fund payments are not subject to federal, State, or local income or gift taxes and tax-exempt under title 26 sections 501(c)(1) and 501(a).
Full Legal Text
Title 2, §1953
The Congress, Source: USLM XML via OLRC
(a)Contributions to Fund
For purposes of title 26, any contribution or gift to or for the use of the Fund shall be treated as a contribution or gift for exclusively public purposes to or for the use of an organization described in section 170(c)(1) of title 26.
(b)Treatment of payments from Fund
Any payment from the Fund shall not be subject to any Federal, State, or local income or gift tax.
(c)Exemption
For purposes of title 26, notwithstanding section 501(c)(1)(A) of title 26, the Fund shall be treated as described in section 501(c)(1) of title 26 and exempt from tax under section 501(a) of title 26.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Section was classified to section 207c–2 of former Title 40, prior to the enactment of Title 40, Public Buildings, Property, and Works, by Pub. L. 107–217, § 1, Aug. 21, 2002, 116 Stat. 1062.
Reference
Citations & Metadata
Citation
2 U.S.C. § 1953
Title 2, The Congress
Last Updated
Sep 22, 2026
Release point: 119-110