16 U.S. Code § 4602 - Gifts and bequests
The Secretary may solicit, accept, hold, administer, invest in government securities, and use gifts and bequests of money and other personal property to aid or facilitate the purposes of the TPIA Program. Property so donated and accepted shall not be subject to sequestration.
(c) Treatment of donations, etc.
For purposes of Federal law, property accepted pursuant to this section shall be considered as a gift, bequest, or devise to the United States.