# § 4043. Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons
26 U.S.C. 1
The Attorney General may accept gifts or bequests of money for credit to the “Commissary Funds, Federal Prisons”. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 ( et seq.).
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**Source Credit**: (Added Pub. L. 97–258, § 2(d)(4)(B), Sept. 13, 1982, 96 Stat. 1059; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 4043 | 31:725s–4. | May 15, 1952, ch. 289, § 2, 66 Stat. 72; July 9, 1952, ch. 600, 66 Stat. 479. |
## Editorial Notes
### Amendments
1986— substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
## Statutory Notes and Related Subsidiaries
### Expenditures; Inmate Telephone System
> **“(1)** the installation, operation, and maintenance of the Inmate Telephone System;
>
> **“(2)** the payment of all the equipment purchased or leased in connection with the Inmate Telephone System; and
>
> **“(3)** the salaries, benefits, and other expenses of personnel who install, operate, and maintain the Inmate Telephone System.”
, , , 2681–67, provided that:
### Deposit or Investment of Excess Amounts in Federal Prison Commissary Fund
> “For fiscal year 1996 and each fiscal year thereafter, amounts in the Federal Prison System’s Commissary Fund, Federal Prisons, which are not currently needed for operations, shall be kept on deposit or invested in obligations of, or guaranteed by, the United States and all earnings on such investment shall be deposited in the Commissary Fund.”
Section 108 of H.R. 2076, One Hundred Fourth Congress, as passed by the House of Representatives on , and as enacted into law by , , , as amended by , , , provided that:
Similar provisions were contained in the following prior appropriation act:
, , .