Title 36 — Patriotic and National ObservancesRelease 119-90

§6 Audit, Report Requirements, and Petition of Attorney General for Equitable Relief.

Title 36 › Subtitle Subtitle II— Patriotic and National Organizations › Part B— Organizations › § 6

Last updated May 14, 2026|Official source

Summary

Treat the Foundation as a private corporation for the federal audit law and let the HHS Inspector General and the U.S. Comptroller General look at its financial and other records after reasonable notice. Within 60 days after each fiscal year ends, the Foundation must send the Secretary and Congress a report of its activities and a full statement of receipts, spending, and investments. The law also points out two situations that can trigger further action: if the Foundation acts against its stated purposes or if it refuses or fails to carry out its duties.

Full Legal Text

Title 36, §6

Patriotic and National Observances — Source: USLM XML via OLRC

“(a)For purposes of the Act entitled ‘An Act for audit of accounts of private corporations established under Federal law’, approved August 30, 1964 (Public Law 88–504, [former] 36 U.S.C. 1101–1103 [see 36 U.S.C. 10101]), the Foundation shall be treated as a private corporation under Federal law. The Inspector General of the Department of Health and Human Services and the Comptroller General of the United States shall have access to the financial and other records of the Foundation, upon reasonable notice.

“(b)The Foundation shall, not later than 60 days after the end of each fiscal year, transmit to the Secretary and to Congress a report of its proceedings and activities during such year, including a full and complete statement of its receipts, expenditures, and investments.

“(c)If the Foundation—

“(1)engages in, or threatens to engage in, any act, practice or policy that is inconsistent with its purposes set forth in section 2(b); or

“(2)refuses, fails, or neglects to discharge its obligations under this Act, or threaten[s] to do so;

Reference

Citations & Metadata

Citation

36 U.S.C. § 6

Title 36 — Patriotic and National Observances

Last Updated

May 14, 2026

Release point: 119-90