2 USC § 1953 - Tax treatment of Fund

---
identifier: "/us/usc/t2/s1953"
source: "usc"
legal_status: "official_prima_facie"
title: "2 USC § 1953 - Tax treatment of Fund"
title_number: 2
title_name: "THE CONGRESS"
section_number: "1953"
section_name: "Tax treatment of Fund"
chapter_number: 29
chapter_name: "CAPITOL POLICE"
subchapter_number: "I"
subchapter_name: "ORGANIZATION AND ADMINISTRATION"
part_number: "D"
part_name: "United States Capitol Police Memorial Fund"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 105–223, § 3, Aug. 7, 1998, 112 Stat. 1250.)"
---


# § 1953. Tax treatment of Fund

**(a)** **Contributions to Fund** section 170(c)(1) of title 26

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 .

**(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** section 501(c)(1)(A) of title 26section 501(c)(1) of title 26section 501(a) of title 26

For purposes of title 26, notwithstanding , the Fund shall be treated as described in  and exempt from tax under .

---

**Source Credit**: (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 , , .