Contributions to Fund
section 170(c)(1) of title 26For purposes of title 26, any contribution or gift to or for the use of the Fund shall be treated as a contribution or gift for exclusively public purposes to or for the use of an organization described in .
Treatment of payments from Fund
Any payment from the Fund shall not be subject to any Federal, State, or local income or gift tax.
Exemption
section 501(c)(1)(A) of title 26section 501(c)(1) of title 26section 501(a) of title 26For purposes of title 26, notwithstanding , the Fund shall be treated as described in and exempt from tax under .
Pub. L. 105–223, § 3112 Stat. 1250(, , .)
Editorial Notes
Codification
Pub. L. 107–217, § 1116 Stat. 1062Section was classified to section 207c–2 of former Title 40, prior to the enactment of Title 40, Public Buildings, Property, and Works, by , , .