Title 20, EducationRelease 119-102
§195 Gifts, Bequests, or Devises for Benefit of National Arboretum; Separate Fund in the Treasury
Title 20 › CHAPTER 11 — NATIONAL ARBORETUM › § 195
Summary
The Secretary of Agriculture may accept and use donations of land or other property for the National Arboretum on behalf of the United States. For federal income, estate, and gift tax purposes, such donations are treated as gifts to the United States. Money, sale proceeds, and unused insurance must go into a separate Treasury fund and be spent only on the Secretary's order.
Full Legal Text
Title 20, §195
Education, Source: USLM XML via OLRC
Notwithstanding any other provision of law, the Secretary of Agriculture is authorized to solicit, accept, receive, hold, utilize, and administer on behalf of the United States gifts, bequests, or devises of real and personal property made for the benefit of the National Arboretum or for the carrying out of any of its functions. For the purposes of the Federal income, estate, and gift tax laws, property accepted under the authority of this section shall be considered as a gift, bequest, or devise to the United States. Any gift of money accepted pursuant to the authority granted in this section, or the net proceeds from the liquidation of any property so accepted, or the proceeds of any insurance on any gift property not used for its restoration shall be deposited in the Treasury of the United States for credit to a separate fund and shall be disbursed upon order of the Secretary of Agriculture.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1996—Pub. L. 104–127 inserted “solicit,” after “authorized to” in first sentence.
Reference
Citations & Metadata
Citation
20 U.S.C. § 195
Title 20, Education
Last Updated
Aug 21, 2026
Release point: 119-102