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40 U.S.C. § 8902 — Definitions and nonapplication
Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions.—** In this chapter:
(1) **Commemorative work.—** — The term “commemorative work” means any statue, monument, sculpture, memorial, plaque, inscription, or other structure or landscape feature, including a garden or memorial grove, designed to perpetuate in a permanent manner the memory of an individual, group, event or other significant element of American history, except that the term does not include any such item which is located within the interior of a structure or a structure which is primarily used for other purposes.
(2) **The district of columbia and its environs.—** — The term “the District of Columbia and its environs” means those lands and properties administered by the National Park Service and the General Services Administration located in the Reserve, Area I, and Area II as depicted on the map entitled “Commemorative Areas Washington, DC and Environs”, numbered 869/86501 B, and dated June 24, 2003.
(3) **Reserve.—** — The term “Reserve” means the great cross-axis of the Mall, which generally extends from the United States Capitol to the Lincoln Memorial, and from the White House to the Jefferson Memorial, as depicted on the map referenced in paragraph (2).
(4) **Sponsor.—** — The term “sponsor” means a public agency, or an individual, group or organization that is described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, and which is authorized by Congress to establish a commemorative work in the District of Columbia and its environs.
**(b) Nonapplication.—** This chapter does not apply to commemorative works authorized by a law enacted before January 3, 1985.
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Source location: Title 40, Chapter 89, § 8902; chapter-089-national-capital-memorials-and-commemorative-works.md
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**(a) Definitions.—** In this chapter:
(1) **Commemorative work.—** — The term “commemorative work” means any statue, monument, sculpture, memorial, plaque, inscription, or other structure or landscape feature, including a garden or memorial grove, designed to perpetuate in a permanent manner the memory of an individual, group, event or other significant element of American history, except that the term does not include any such item which is located within the interior of a structure or a structure which is primarily used for other purposes.
(2) **The district of columbia and its environs.—** — The term “the District of Columbia and its environs” means those lands and properties administered by the National Park Service and the General Services Administration located in the Reserve, Area I, and Area II as depicted on the map entitled “Commemorative Areas Washington, DC and Environs”, numbered 869/86501 B, and dated June 24, 2003.
(3) **Reserve.—** — The term “Reserve” means the great cross-axis of the Mall, which generally extends from the United States Capitol to the Lincoln Memorial, and from the White House to the Jefferson Memorial, as depicted on the map referenced in paragraph (2).
(4) **Sponsor.—** — The term “sponsor” means a public agency, or an individual, group or organization that is described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, and which is authorized by Congress to establish a commemorative work in the District of Columbia and its environs.
**(b) Nonapplication.—** This chapter does not apply to commemorative works authorized by a law enacted before January 3, 1985.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.
**(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
**(c) List of exempt organizations** The following organizations are referred to in subsection (a):
(1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—
(A) is exempt from Federal income taxes—
(i) under such Act as amended and supplemented before July 18, 1984, or
(ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or
(B) is described in subsection (l).
(2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph.
(3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501
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Federal law — U.S. Code and appendices · legal_authorities
The purposes of this chapter are—
(1) to preserve the integrity of the comprehensive design of the L’Enfant and McMillan plans for the Nation’s Capital;
(2) to ensure the continued public use and enjoyment of open space in the District of Columbia and its environs, and to encourage the location of commemorative works within the urban fabric of the District of Columbia;
(3) to preserve, protect and maintain the limited amount of open space available to residents of, and visitors to, the Nation’s Capital; and
(4) to ensure that future commemorative works in areas administered by the National Park Service and the Administrator of General Services in the District of Columbia and its environs—
(A) are appropriately designed, constructed, and located; and
(B) reflect a consensus of the lasting national significance of the subjects involved.
Source: Supplied U.S. Code snapshot — release unconfirmed · 40 U.S.C. § 8901
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Availability of Map.—** The Secretary of the Interior or the Administrator of General Services (as appropriate) shall make available, for public inspection at appropriate offices of the National Park Service and the General Services Administration, the map entitled “Commemorative Areas Washington, DC and Environs”, numbered 869/86501 B, and dated June 24, 2003.
**(b) Specific Conditions Applicable to Area I and Area II.—**
(1) **Area i.—** — After seeking the advice of the National Capital Memorial Advisory Commission, the Secretary or Administrator, as appropriate, may recommend the location of a commemorative work in Area I only if the Secretary or Administrator decides that the subject of the commemorative work is of preeminent historical and lasting significance to the United States. The Secretary or Administrator shall notify the Commission, the Committee on Natural Resources of the House of Representatives, and the Committee on Energy and Natural Resources of the Senate of the recommendation that a commemorative work should be located in Area I. The location of a commemorative work in Area I is deemed to be authorized only if the recommendation is approved by law not later than 150 calendar days after the notification.
(2) **Area ii.—** — Commemorative works of subjects of lasting historical significance to the American people may be located in Area II.
**(c) Reserve.—** After the date of enactment of the Commemorative Works Clarification and Revision Act of 2003, no commemorative work or visitor center shall be located within the Reserve.
Source: Supplied U.S. Code snapshot — release unconfirmed · 40 U.S.C. § 8908
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Federal law — U.S. Code and appendices · legal_authorities
Page 203
TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS
§ 8903
amendment made by section 202(b) [amending section
8908 of this title] prohibiting a visitor center from
being located in the Reserve (as defined in section 8902
of title 40, United States Code), nothing in this title
[see Short Title of 2003 Amendment note set out under
section 101 of this title] shall apply to a commemora-
tive work for which a site was approved in accordance
with chapter 89 of title 40, United States Code, prior to
the date of enactment of this title [Nov. 17, 2003].’’
FINDINGS
Pub. L. 108–126, title II, § 202(a), Nov. 17, 2003, 117 Stat.
1349, provided that: ‘‘Congress finds that—
‘‘(1) the great cross-axis of the Mall in the District
of Columbia, which generally extends from the
United States Capitol to the Lincoln Memorial, and
from the White House to the Jefferson Memorial, is a
substantially completed work of civic art; and
‘‘(2) to preserve the integrity of the Mall, a reserve
area should be designated within the core of the great
cross-axis of the Mall where the siting of new com-
memorative works is prohibited.’’
§ 8902. Definitions and nonapplication
(a) DEFINITIONS.—In this chapter:
(1) COMMEMORATIVE WORK.—The term ‘‘com-
memorative work’’ means any statue, monu-
ment, sculpture, memorial, plaque, inscrip-
tion, or other structure or landscape feature,
including a garden or memorial grove, de-
signed to perpetuate in a permanent manner
the memory of an individual, group, event or
other significant element of American history,
except that the term does not include any
such item which is located within the interior
of a structure or a structure which is pri-
marily used for other purposes.
(2) THE DISTRICT OF COLUMBIA AND ITS ENVI-
RONS.—The term ‘‘the Dis
Source: Supplied 2024 U.S. Code historical extraction · 40 U.S.C. § 8902
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