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The DC Code: § 38-1805.71 Gifts, donations, bequests, and devises.

Index38 Educational Institutions. (Refs & Annos)
a
In general. -- A District of Columbia public school or a public charter school may accept directly from any person a gift, donation, bequest, or devise of any property, real or personal, without regard to any law or regulation of the District of Columbia.
b
Tax laws. -- For the purposes of the income tax, gift tax, and estate tax laws of the Federal Government, any money or other property given, donated, bequeathed, or devised to a District of Columbia public school or a public charter school, shall be deemed to have been given, donated, bequeathed, or devised to or for the use of the District of Columbia.

Historical and Statutory

Prior Codifications 1981 Ed., § 31-2853.54. DC CODE § 38-1805.71 Current through December 11, 2012

Credits

(Apr. 26, 1996, 110 Stat. 1321 [264], Pub. L. 104-134, § 2571.)