US Code

Public Law 119-73 (01/23/2026)

18 U.S.C. § 4043

Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons

26 U.S.C. 1The Attorney General may accept gifts or bequests of money for credit to the “Commissary Funds, Federal Prisons”. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 ( et seq.).

Pub. L. 97–258, § 2(d)(4)(B)96 Stat. 1059Pub. L. 99–514, § 2100 Stat. 2095(Added , , ; amended , , .)

Historical and Revision Notes

Revised Section

Source (U.S. Code)

Source (Statutes at Large)

4043

31:725s–4.

May 15, 1952, ch. 289, § 2, 66 Stat. 72; July 9, 1952, ch. 600, 66 Stat. 479.

Editorial Notes

Amendments

Pub. L. 99–5141986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Statutory Notes and Related Subsidiaries

Expenditures; Inmate Telephone System

Pub. L. 105–277, div. A, § 101(b) [title I, § 108]112 Stat. 2681–50

“For fiscal year 1999 and thereafter, the Director of the Bureau of Prisons may make expenditures out of the Commissary Fund of the Federal Prison System, regardless of whether any such expenditure is security-related, for programs, goods, and services for the benefit of inmates (to the extent the provision of those programs, goods, or services to inmates is not otherwise prohibited by law), including—
“(1)
the installation, operation, and maintenance of the Inmate Telephone System;
“(2)
the payment of all the equipment purchased or leased in connection with the Inmate Telephone System; and
“(3)
the salaries, benefits, and other expenses of personnel who install, operate, and maintain the Inmate Telephone System.”
, , , 2681–67, provided that:

Deposit or Investment of Excess Amounts in Federal Prison Commissary Fund

Pub. L. 104–91, title I, § 101(a)110 Stat. 11Pub. L. 104–99, title II, § 211110 Stat. 37

“For fiscal year 1996 and each fiscal year thereafter, amounts in the Federal Prison System’s Commissary Fund, Federal Prisons, which are not currently needed for operations, shall be kept on deposit or invested in obligations of, or guaranteed by, the United States and all earnings on such investment shall be deposited in the Commissary Fund.”
Section 108 of H.R. 2076, One Hundred Fourth Congress, as passed by the House of Representatives on , and as enacted into law by , , , as amended by , , , provided that:

Similar provisions were contained in the following prior appropriation act:

Pub. L. 103–317, title I, § 107108 Stat. 1735, , .