For 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 section
170(c)(1) of title
(b) Treatment of payments from Fund
Any payment from the Fund shall not be subject to any Federal, State, or local income or gift tax.
For purposes of title 26, notwithstanding section
501(c)(1)(A) of title
26, the Fund shall be treated as described in section
501(c)(1) of title
26 and exempt from tax under section
501(a) of title
Section was classified to section 207c–2 of former Title 40, prior to the enactment of Title 40, Public Buildings, Property, and Works, by Pub. L. 107–217, § 1,Aug. 21, 2002, 116 Stat. 1062.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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