20 U.S.C. § 195 : US Code - Section 195: Gifts, bequests, or devises for benefit of National Arboretum; separate fund in the Treasury

Search 20 U.S.C. § 195 : US Code - Section 195: Gifts, bequests, or devises for benefit of National Arboretum; separate fund in the Treasury

Notwithstanding any other provision of law, the Secretary of
Agriculture is authorized to solicit, accept, receive, hold,
utilize, and administer on behalf of the United States gifts,
bequests, or devises of real and personal property made for the
benefit of the National Arboretum or for the carrying out of any of
its functions. For the purposes of the Federal income, estate, and
gift tax laws, property accepted under the authority of this
section shall be considered as a gift, bequest, or devise to the
United States. Any gift of money accepted pursuant to the authority
granted in this section, or the net proceeds from the liquidation
of any property so accepted, or the proceeds of any insurance on
any gift property not used for its restoration shall be deposited
in the Treasury of the United States for credit to a separate fund
and shall be disbursed upon order of the Secretary of Agriculture.