Title 44, Public Printing and DocumentsRelease 119-102

§2308 Tax Exemption for Gifts

Title 44 › CHAPTER 23 — NATIONAL ARCHIVES TRUST FUND BOARD › § 2308

Last updated Aug 21, 2026|Official source

Summary

The Board does not have to pay taxes on any gifts or bequests it receives, or on the income those gifts produce.

Full Legal Text

Title 44, §2308

Public Printing and Documents, Source: USLM XML via OLRC

Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Based on 44 U.S. Code, 1964 ed., § 300gg (July 9, 1941, ch. 284, § 7, 55 Stat. 582).

Reference

Citations & Metadata

Citation

44 U.S.C. § 2308

Title 44, Public Printing and Documents

Last Updated

Aug 21, 2026

Release point: 119-102