Title 36 — Patriotic and National ObservancesRelease 119-73not60

§2307 Gifts, Bequests, and Devises of Property; Tax Treatment

Title 36 › Subtitle Subtitle I— Patriotic and National Observances and Ceremonies › Part B— United States Government Organizations Involved With Observances and Ceremonies › Chapter 23— UNITED STATES HOLOCAUST MEMORIAL MUSEUM › § 2307

Last updated Apr 5, 2026|Official source

Summary

The Museum can ask for and take donations of land, items, or money. It can keep, manage, invest, and use those gifts and any money it earns to help run and maintain the museum, and should follow the donor’s instructions when possible. Donations accepted this way are not treated as appropriated funds. For federal income, estate, and gift tax purposes, property given to the Museum is treated as a gift to the United States.

Full Legal Text

Title 36, §2307

Patriotic and National Observances — Source: USLM XML via OLRC

The Museum may solicit, and the Museum may accept, hold, administer, invest, and use gifts, bequests, and devises of property, both real and personal, and all revenues received or generated by the Museum to aid or facilitate the operation and maintenance of the memorial museum. Property may be accepted pursuant to this section, and the property and the proceeds thereof used as nearly as possible in accordance with the terms of the gift, bequest, or devise donating such property. Funds donated to and accepted by the Museum pursuant to this section or otherwise received or generated by the Museum are not to be regarded as appropriated funds and are not subject to any requirements or restrictions applicable to appropriated funds. For the purposes of Federal income, estate, and gift taxes, property accepted under this section shall be considered as a gift, bequest, or devise to the United States.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 2307, Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1279, provided for administrative provisions, prior to the general amendment of this chapter by Pub. L. 106–292.

Reference

Citations & Metadata

Citation

36 U.S.C. § 2307

Title 36 — Patriotic and National Observances

Last Updated

Apr 5, 2026

Release point: 119-73not60