- 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.
- 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
1981 Ed., § 31-2853.54.
DC CODE § 38-1805.71
Current through December 11, 2012
(Apr. 26, 1996, 110 Stat. 1321 , Pub. L. 104-134, § 2571.)