
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 36USC2304]

 
     TITLE 36--PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND 
                              ORGANIZATIONS
 
      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 COUNCIL
 
Sec. 2304. Gifts, bequests, and devises of property

    (a) General.--The United States Holocaust Memorial Council may 
solicit, accept, own, administer, invest, and use gifts, bequests, and 
devises of property to aid or facilitate the construction, maintenance, 
and operation of the memorial museum. The property and the proceeds of 
the property shall be used as nearly as possible in accordance with the 
terms of the gift, bequest, or devise donating the property. Funds 
donated to and accepted by the Council under this section are not 
considered appropriated funds and are not subject to any requirements or 
restrictions applicable to appropriated funds.
    (b) Tax Treatment.--For the purposes of Federal income, estate, and 
gift taxes, property accepted under this section is deemed to be a gift, 
bequest, or devise to the United States Government.

(Pub. L. 105-225, Aug. 12, 1998, 112 Stat. 1278.)

                                          Historical and Revision Notes
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---------------------------------
           Revised  Section                    Source (U.S. Code)              
 Source (Statutes at Large)
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---------------------------------
2304(a)...............................  36:1407 (1st-3d sentences).      Oct. 7
, 1980, Pub. L. 96-388, Sec.  7,
                                                                          94 St
at. 1549; Dec. 19, 1985, Pub. L.
                                                                          99-19
0, Sec.  101(d) [title III, Sec.
                                                                          324(2
)], 99 Stat. 1267.
2304(b)...............................  36:1407 (last sentence).
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---------------------------------

    In subsection (a), the word ``own'' is substituted for ``hold'' for 
consistency in the revised title. The words ``both real and personal'' 
are omitted as unnecessary. The words ``Property may be accepted 
pursuant to this section'' and ``to be regarded as'' are omitted as 
unnecessary.
