22 U.S.C. § 3306 — Services to United States citizens on Tai-

Page 1335 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 3308 1 So in original. Probably should not be capitalized. quired by or pursuant to the laws of the United States to enter into, perform, enforce, or have in force an agreement or transaction relative to Taiwan, such agreement or transaction shall be entered into, performed, and enforced, in the manner and to the extent directed by the Presi- dent, by or through the Institute. (c) Preemption of laws, rules, regulations, or ordinances of District of Columbia, States, or political subdivisions of States To the extent that any law, rule, regulation, or ordinance of the District of Columbia, or of any State or political subdivision thereof in which the Institute is incorporated or doing business, impedes or otherwise interferes with the performance of the functions of the Institute pursuant to this chapter, such law, rule, regula- tion, or ordinance shall be deemed to be pre- empted by this chapter. (Pub. L. 96–8, § 6, Apr. 10, 1979, 93 Stat. 17.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective as of January 1, 1979, see section 18 of Pub. L. 96–8, set out as a note under section 3301 of this title. § 3306. Services to United States citizens on Tai- wan (a) Authorized services The Institute may authorize any of its em- ployees on Taiwan— (1) to administer to or take from any person an oath, affirmation, affidavit, or deposition, and to perform any notarial act which any no- tary public is required or authorized by law to perform within the United States; (2) To 1 act as provisional conservator of the personal estates of deceased United States citizens; and (3) to assist and protect the interests of United States persons by performing other acts such as are authorized to be performed outside the United States for consular pur- poses by such laws of the United States as the President may specify. (b) Acts by authorized employees Acts performed by authorized employees of the Institute under this section shall be valid, and of like force and effect within the United States, as if performed by any other person au- thorized under the laws of the United States to perform such acts. (Pub. L. 96–8, § 7, Apr. 10, 1979, 93 Stat. 17.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective as of January 1, 1979, see section 18 of Pub. L. 96–8, set out as a note under section 3301 of this title. § 3307. Exemption from taxation (a) United States, State, or local taxes The Institute, its property, and its income are exempt from all taxation now or hereafter im- posed by the United States (except to the extent that section 3310(a)(3) of this title requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Con- tributions Act) or by any State or local taxing authority of the United States. (b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26. (Pub. L. 96–8, § 8, Apr. 10, 1979, 93 Stat. 17; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.) Editorial Notes REFERENCES IN TEXT The Federal Insurance Contributions Act, referred to in subsec. (a), is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of Title 26, Inter- nal Revenue Code. For complete classification of this Act to the Code, see section 3128 of Title 26 and Tables. AMENDMENTS 1986—Pub. L. 99–514 substituted in subsecs. (a) and (b) ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’, which for purposes of codification was translated as ‘‘title 26’’ thus requiring no change in text. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective as of January 1, 1979, see section 18 of Pub. L. 96–8, set out as a note under section 3301 of this title. § 3308. Activities of United States Government agencies (a) Sale, loans, or lease of property; administra- tive and technical support functions and services Any agency of the United States Government is authorized to sell, loan, or lease property (in- cluding interests therein) to, and to perform ad- ministrative and technical support functions and services for the operations of, the Institute upon such terms and conditions as the President may direct. Reimbursements to agencies under this subsection shall be credited to the current applicable appropriation of the agency con- cerned. (b) Acquisition and acceptance of services Any agency of the United States Government is authorized to acquire and accept services from the Institute upon such terms and condi- tions as the President may direct. Whenever the President determines it to be in furtherance of the purposes of this chapter, the procurement of services by such agencies from the Institute may be effected without regard to such laws of the United States normally applicable to the ac- quisition of services by such agencies as the President may specify by Executive order. (c) Institute books and records; access; audit Any agency of the United States Government making funds available to the Institute in ac-