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2 U.S.C. · The Congress
2 U.S.C. § 1953

Tax treatment of Fund

Ch. 29 — CAPITOL POLICE
Title 2 U.S.C. ● ACTIVE Primary Source Ch. 29
Statutory Text

2 U.S.C. § 1953 — Tax treatment of Fund

U.S.C. Title 2 - THE CONGRESS 2 U.S.C. United States Code, 2023 Edition Title 2 - THE CONGRESS CHAPTER 29 - CAPITOL POLICE SUBCHAPTER I - ORGANIZATION AND ADMINISTRATION Part D - United States Capitol Police Memorial Fund Sec. 1953 - Tax treatment of Fund From the U.S. Government Publishing Office, www.gpo.gov

§1953. Tax treatment of Fund

(a) Contributions to Fund 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 26. (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. (c) Exemption 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 26.

(Pub. L. 105–223, §3, Aug. 7, 1998, 112 Stat. 1250.)

Editorial Notes

Codification 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.

Source: uscode.house.gov — public domain Official Source ↗
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2 U.S.C. § 1953
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The statutory text of 2 U.S.C. § 1953 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 29 — CAPITOL POLICE
2 U.S.C. § 19012 U.S.C. § 1901a2 U.S.C. § 1901b2 U.S.C. § 19022 U.S.C. § 19032 U.S.C. § 19042 U.S.C. § 19052 U.S.C. § 1905a2 U.S.C. § 1905b2 U.S.C. § 19062 U.S.C. § 19072 U.S.C. § 1907a2 U.S.C. § 1907b2 U.S.C. § 19082 U.S.C. § 19092 U.S.C. § 19102 U.S.C. § 19112 U.S.C. § 19122 U.S.C. § 19212 U.S.C. § 1921a2 U.S.C. § 19222 U.S.C. § 19232 U.S.C. § 19242 U.S.C. § 19252 U.S.C. § 19262 U.S.C. § 19272 U.S.C. § 19282 U.S.C. § 19292 U.S.C. § 19302 U.S.C. § 1931
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