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40 U.S.C. § 8902 — Definitions and nonapplication
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
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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 District of Columbia
and its environs’’ means those lands and prop-
erties administered by the National Park
Service and the General Services Administra-
tion located in the Reserve, Area I, and Area
II as depicted on the map entitled ‘‘Commemo-
rative 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 gen-
erally 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 orga-
nization 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 Co-
lumbia and its environs.
(b) NONAPPLICATION.—This chapter does not
apply to commemorative works authorized by a
law enacted before January 3, 1985.
(Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1227; Pub.
L. 108–126, title II, § 203(b), Nov. 17, 2003, 117 Stat.
1350.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
8902(a) ........
40:1002.
Pub. L. 99–652, § 2, Nov. 14,
1986, 100 Stat. 3650; Pub. L.
103–321,
§ 2(a),
Aug.
26,
1994, 108 Stat. 1793.
HISTORICAL AND REVISION NOTES—CONTINUED
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
8902(b) ........
40:1010(e).
Pub. L. 99–652, § 10(e), Nov.
14, 1986, 100 Stat. 3654.
In subsection (a), the text of 40:1002(a) and (b) is omit-
ted as unnecessary because the complete names of the
Secretary of the Interior and the Administrator of Gen-
eral Services are used the first time the terms appear
in a section.
In subsection (a)(3), the words ‘‘notwithstanding any
other provision of law’’ are omitted as unnecessary.
The words ‘‘Administrator of General Services’’ are
substituted for ‘‘General Services Administration’’ be-
cause of section 101(b) of the Federal Property and Ad-
ministrative Services Act of 1949 (ch. 288, 63 Stat. 379),
which is restated as section 302(a) of the revised title.
In subsection (b), the words ‘‘January 3, 1985’’ are
substituted for ‘‘the commencement of the Ninety-
ninth Congress’’ for clarity.
Editorial Notes
REFERENCES IN TEXT
Section 501 of the Internal Revenue Code of 1986, re-
ferred to in subsec. (a)(4), is classified to section 501 of
Title 26, Internal Revenue Code.
AMENDMENTS
2003—Subsec. (a). Pub. L. 108–126 added subsec. (a) and
struck out heading and text of former subsec. (a). Text
read as follows: ‘‘In this chapter, the following defini-
tions apply:
‘‘(1) COMMEMORATIVE WORK.—The term ‘commemo-
rative work’—
‘‘(A) means any statue, monument, sculpture, me-
morial, plaque, inscription, or other structure or
landscape feature, including a garden or memorial
grove, designed to perpetuate in a permanent man-
ner the memory of an individual, group, event or
other significant element of American history; but
‘‘(B) does not include an item described in sub-
clause (A) that is located within the interior of a
structure or a structure which is primarily used for
other purposes.
‘‘(2) PERSON.—The term ‘person’ means—
‘‘(A) a public agency; and
‘‘(B) an individual, group or organization—
‘‘(i) described in section 501(c)(3) of the Internal
Revenue Code of 1986 (26 U.S.C. 501(c)(3)) and ex-
empt from tax under section 501(a) of the Code (26
U.S.C. 501(a)); and
‘‘(ii) authorized by Congress to establish a com-
memorative work in the District of Columbia and
its environs.
‘‘(3) THE DISTRICT OF COLUMBIA AND ITS ENVIRONS.—
The term ‘the District of Columbia and its environs’
means land and property located in Areas I and II as
depicted on the map numbered 869/86581, and dated
May 1, 1986, that the National Park Service and the
Administrator of General Services administer.’’
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2003 AMENDMENT
Amendments by Pub. L. 108–126 not applicable to a
commemorative work for which a site was approved in
accordance with this chapter prior to Nov. 17, 2003, see
section 205 of Pub. L. 108–126, set out as a note under
section 8901 of this title.
§ 8903. Congressional authorization of commemo-
rative works
(a) IN GENERAL.—Commemorative works—
(1) may be established on federal lands re-
ferred to in section 8901(4) of this title only as
specifically authorized by law; and
Cross-references
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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
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1660
TITLE 26—INTERNAL REVENUE CODE
§ 501
1 So in original. Probably should be ‘‘Certain savings entities.’’
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
TREATMENT OF TRANSFERS OF LAND BETWEEN
RELATED PARTIES
Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100
Stat. 2794, provided that: ‘‘In the case of any sale or ex-
change before July 1, 1985, to which section 483(f) of the
Internal Revenue Code of 1954 [now 1986] (as in effect on
the day before the date of the enactment of Public Law
99–121 [Oct. 11, 1985]) applies, such section shall be
treated as providing that the discount rate to be used
for purposes of section 483(c)(1) of such Code shall be 6
percent, compounded semiannually.’’
TRANSITIONAL RULE FOR PURPOSES OF IMPUTED
INTEREST RULES
Provisions, respecting treatment of debt instruments
received in exchange for property, relating to special
rules for sales after Dec. 31, 1984, and before July 1, 1985,
general rule for assumptions of loans, exception for as-
sumptions of loans made on or before Oct. 15, 1984, and
exception for assumptions of loans with respect to cer-
tain property, see section 44(b)(4)–(7) of Pub. L. 98–369,
as amended, set out as an Effective Date note under
section 1271 of this title.
Subchapter F—Exempt Organizations
Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain ex-
empt organizations.
IV.
Farmers’ cooperatives.
V.
Shipowners’ protection and indemnity asso-
ciations.
VI.
Political org
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501
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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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 40 U.S.C. § 8902
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.