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40 U.S.C. § 8903 — Congressional authorization of commemo-

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40 U.S.C. § 8903 — Congressional authorization of commemo-

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 Page 204 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 8903 (2) are subject to applicable provisions of this chapter. (b) MILITARY COMMEMORATIVE WORKS.—A mili- tary commemorative work may be authorized only to commemorate a war or similar major military conflict or a branch of the armed forces. A commemorative work solely com- memorating a limited military engagement or a unit of an armed force may not be authorized. Commemorative works to a war or similar major military conflict may not be authorized until at least 10 years after the officially des- ignated end of such war or conflict. (c) WORKS COMMEMORATING EVENTS, INDIVID- UALS, OR GROUPS.—A commemorative work com- memorating an event, individual, or group of in- dividuals, except a military commemorative work as described in subsection (b), may not be authorized until after the 25th anniversary of the event, death of the individual, or death of the last surviving member of the group. (d) CONSULTATION WITH NATIONAL CAPITAL ME- MORIAL ADVISORY COMMISSION.—In considering legislation authorizing commemorative works in the District of Columbia and its environs, the Committee on Natural Resources of the House of Representatives and the Committee on Energy and Natural Resources of the Senate shall so- licit the views of the National Capital Memorial Advisory Commission. (e) EXPIRATION OF LEGISLATIVE AUTHORITY.— Any legislative authority for a commemorative work shall expire at the end of the seven-year period beginning on the date of the enactment of such authority, or at the end of the seven-year period beginning on the date of the enactment of legislative authority to locate the commemora- tive work within Area I, if such additional au- thority has been granted, unless— (1) the Secretary of the Interior or the Ad- ministrator of General Services (as appro- priate) has issued a construction permit for the commemorative work during that period; or (2) the Secretary or the Administrator (as appropriate), in consultation with the Na- tional Capital Memorial Advisory Commis- sion, has made a determination that— (A) final design approvals have been ob- tained from the National Capital Planning Commission and the Commission of Fine Arts; and (B) 75 percent of the amount estimated to be required to complete the commemorative work has been raised. If these two conditions have been met, the Sec- retary or the Administrator (as appropriate) may extend the seven-year legislative authority for a period not to exceed three additional years. Upon expiration of the legislative authority, any previous site and design approvals shall also expire. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1228; Pub. L. 108–126, title II, § 203(c), Nov. 17, 2003, 117 Stat. 1350; Pub. L. 111–11, title VII, § 7116(e)(1), Mar. 30, 2009, 123 Stat. 1203.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8903(a) ........ 40:1003(a). Pub. L. 99–652, § 3, Nov. 14, 1986, 100 Stat. 3651; Pub. L. 100–202, § 101(f) [title II, § 3], Dec. 22, 1987, 101 Stat. 1329–196; Pub. L. 100–230, § 3, Jan. 5, 1988, 101 Stat. 1564; Pub. L. 103–321, § 2(b), Aug. 26, 1994, 108 Stat. 1793; Pub. L 104–186, title II, § 221(18), Aug. 20, 1996, 110 Stat. 1750. 8903(b) ........ 40:1003(b). 8903(c) ........ 40:1003(c). 8903(d) ........ 40:1003(d). 8903(e) ........ 40:1010(b). Pub. L. 99–652, § 10(b), Nov. 14, 1986, 100 Stat. 3654; Pub. L. 102–216, § 1, Dec. 11, 1991, 105 Stat. 1666. In subsection (a)(1), the words ‘‘in the District of Co- lumbia and its environs’’ are omitted as unnecessary. In subsection (d), the words ‘‘House Administration’’ are substituted for ‘‘House Oversight’’ because the name of the Committee was changed in the 106th Con- gress. See Rule X(1)(i) of the Rules of the House of Rep- resentatives. Editorial Notes AMENDMENTS 2009—Subsec. (d). Pub. L. 111–11, which directed inser- tion of ‘‘Natural’’ before ‘‘Resources’’, was executed by making the insertion before ‘‘Resources of the House’’, to reflect the probable intent of Congress. 2003—Subsec. (b). Pub. L. 108–126, § 203(c)(1), sub- stituted ‘‘work solely commemorating a limited mili- tary engagement’’ for ‘‘work commemorating a lesser conflict’’ and ‘‘such war or conflict’’ for ‘‘the event’’. Subsec. (d). Pub. L. 108–126, § 203(c)(2), substituted ‘‘Memorial Advisory Commission’’ for ‘‘Memorial Com- mission’’ in heading, and in text substituted ‘‘Re- sources’’ for ‘‘House Administration’’ and inserted ‘‘Ad- visory’’ before ‘‘Commission’’. Subsec. (e). Pub. L. 108–126, § 203(c)(3), added subsec. (e) and struck out heading and text of former subsec. (e). Text read as follows: ‘‘Legislative authority for a commemorative work expires at the end of the seven–year period beginning on the date the authority is enacted unless the Secretary of the Interior or Ad- ministrator of General Services, as appropriate, has issued a construction permit for the commemorative work during that period.’’ 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. COMMEMORATIVE WORKS Adams Memorial.—Pub. L. 107–62, Nov. 5, 2001, 115 Stat. 411; Pub. L. 107–315, Dec. 2, 2002, 116 Stat. 2763; Pub. L. 108–7, div. F, title I, § 142, Feb. 20, 2003, 117 Stat. 244; Pub. L. 111–169, § 1, May 24, 2010, 124 Stat. 1192; Pub. L. 113–291, div. B, title XXX, § 3094, Dec. 19, 2014, 128 Stat. 3880; Pub. L. 116–9, title II, § 2406, Mar. 12, 2019, 133 Stat. 748. African-Americans Civil War Union Memorial.—Pub. L. 102–412, Oct. 14, 1992, 106 Stat. 2104. Air Force Memorial.—Pub. L. 103–163, Dec. 2, 1993, 107 Stat. 1973; Pub. L. 106–302, Oct. 13, 2000, 114 Stat. 1062; Pub. L. 107–107, div. B, title XXVIII, § 2863(a)–(e), Dec. 28, 2001, 115 Stat. 1330–1332; Pub. L. 118–31, div. B, title XXVIII, § 2884, Dec. 22, 2023, 137 Stat. 782. American Armored Force Memorial.—Pub. L. 99–620, Nov. 6, 1986, 100 Stat. 3493. Page 205 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 8903 COMMEMORATIVE WORKS—CONTINUED Armed Forces Members Killed in Attack on Hamid Karzai International Airport, Kabul, Afghanistan, on Aug. 26, 2021, Commemorative Work.—Pub. L. 117–81, div. A, title X, § 1087, Dec. 27, 2021, 135 Stat. 1924; Pub. L. 117–263, div. A, title X, § 1084, Dec. 23, 2022, 136 Stat. 2800. Benjamin Banneker Memorial.—Pub. L. 105–355, title V, § 512, Nov. 6, 1998, 112 Stat. 3266. Black Revolutionary War Patriots Memorial.—Pub. L. 99–500, § 101(h) [title I, § 118], Oct. 18, 1986, 100 Stat. 1783–242, 1783–266, and Pub. L. 99–591, § 101(h) [title I, § 118], Oct. 30, 1986, 100 Stat. 3341–242, 3341–266; Pub. L. 99–558, Oct. 27, 1986, 100 Stat. 3144, repealed by Pub. L. 112–239, div. B, title XXVIII, § 2860(f), Jan. 2, 2013, 126 Stat. 2165; Pub. L. 99–590, title VIII, §§ 801, 802, Oct. 30, 1986, 100 Stat. 3339; Pub. L. 100–265, Mar. 25, 1988, 102 Stat. 39, repealed by Pub. L. 112–239, div. B, title XXVIII, § 2860(f), Jan. 2, 2013, 126 Stat. 2165; Pub. L. 103–321, § 1(a)(1), Aug. 26, 1994, 108 Stat. 1793; Pub. L. 104–333, div. I, title V, § 506, Nov. 12, 1996, 110 Stat. 4155; Pub. L. 105–345, § 1, Nov. 2, 1998, 112 Stat. 3205; Pub. L. 106–442, Nov. 6, 2000, 114 Stat. 1926; Pub. L. 112–239, div. B, title XXVIII, § 2860, Jan. 2, 2013, 126 Stat. 2164; Pub. L. 113–176, Sept. 26, 2014, 128 Stat. 1910; Pub. L. 117–328, div. DD, title VII, § 703, Dec. 29, 2022, 136 Stat. 5618. Brigadier General Francis Marion Commemorative Work.—Pub. L. 110–229, title III, § 331, May 8, 2008, 122 Stat. 781; Pub. L. 114–92, div. B, title XXVIII, § 2852, Nov. 25, 2015, 129 Stat. 1184. Disabled Veterans’ LIFE Memorial.—Pub. L. 106–348, Oct. 24, 2000, 114 Stat. 1358; Pub. L. 109–396, title II, § 201, Dec. 15, 2006, 120 Stat. 2713; Pub. L. 110–106, § 1, Oct. 25, 2007, 121 Stat. 1022. Dwight D. Eisenhower Memorial.—Pub. L. 106–79, title VIII, § 8162, Oct. 25, 1999, 113 Stat. 1274; Pub. L. 107–117, div. A, title VIII, § 8120(a), (b), Jan. 10, 2002, 115 Stat. 2273, 2274; Pub. L. 109–220, May 5, 2006, 120 Stat. 335; Pub. L. 110–229, title III, § 332, May 8, 2008, 122 Stat. 782; Pub. L. 112–74, div. E, title III, Dec. 23, 2011, 125 Stat. 1036; Pub. L. 113–6, div. F, title IV, § 1413, Mar. 26, 2013, 127 Stat. 421; Pub. L. 113–76, div. G, title IV, § 437(a), Jan. 17, 2014, 128 Stat. 347; Pub. L. 113–235, div. F, title IV, § 423(a), Dec. 16, 2014, 128 Stat. 2449; Pub. L. 114–113, div. G, title IV, § 419(a), Dec. 18, 2015, 129 Stat. 2579; Pub. L. 115–31, div. G, title IV, § 419, May 5, 2017, 131 Stat. 498. Enslaved Individuals Who Endured the Middle Passage Commemorative Work.—Pub. L. 117–328, div. DD, title VII, § 707, Dec. 29, 2022, 136 Stat. 5620. Every Word We Utter Commemorative Work.—Pub. L. 116–217, Dec. 17, 2020, 134 Stat. 1052; Pub. L. 118–226, Jan. 4, 2025, 138 Stat. 2819. Fallen Journalists Memorial.—Pub. L. 116–253, Dec. 23, 2020, 134 Stat. 1135; Pub. L. 117–328, div. DD, title VII, § 708, Dec. 29, 2022, 136 Stat. 5620. First Division Monument.—Pub. L. 116–283, div. A, title X, § 1083, Jan. 1, 2021, 134 Stat. 3875. Francis Scott Key Memorial.—Pub. L. 99–531, Oct. 27, 1986, 100 Stat. 3022. Frederick Douglass Memorial and Gardens.—Pub. L. 106–479, Nov. 9, 2000, 114 Stat. 2184. George Mason Memorial.—Pub. L. 101–358, Aug. 10, 1990, 104 Stat. 419; Pub. L. 102–277, Apr. 28, 1992, 106 Stat. 127; Pub. L. 105–182, § 1, June 19, 1998, 112 Stat. 516. Gold Star Mothers Commemorative Work.—Pub. L. 112–239, div. B, title XXVIII, § 2859, Jan. 2, 2013, 126 Stat. 2164. Heroic Deeds and Sacrifices of Service Animals and Handlers of Service Animals Commemorative Work.—Pub. L. 117–328, div. DD, title VII, § 704, Dec. 29, 2022, 136 Stat. 5618. Japanese American Patriotism in World War II Memo- rial.—Pub. L. 102–502, Oct. 24, 1992, 106 Stat. 3273; Pub. L. 104–333, div. I, title V, § 514, Nov. 12, 1996, 110 Stat. 4165. COMMEMORATIVE WORKS—CONTINUED Jean Monnet Commemorative Work.—Pub. L. 117–328, div. DD, title VII, § 705, Dec. 29, 2022, 136 Stat. 5619. Korean War Veterans Memorial.—Pub. L. 99–572, Oct. 28, 1986, 100 Stat. 3226; Pub. L. 100–202, § 101(f) [title II, §§ 1, 2], Dec. 22, 1987, 101 Stat. 1329–195, 1329–196; Pub. L. 100–230, §§ 1, 2, Jan. 5, 1988, 101 Stat. 1563; Pub. L. 100–267, Mar. 28, 1988, 102 Stat. 41; Pub. L. 105–262, title VIII, § 8122, Oct. 17, 1998, 112 Stat. 2332. Korean War Veterans Memorial Wall of Remem- brance.—Pub. L. 114–230, Oct. 7, 2016, 130 Stat. 947. Lincoln Memorial, ‘‘I Have a Dream Speech’’ Com- memorative Plaque.—Pub. L. 106–365, Oct. 27, 2000, 114 Stat. 1409; Pub. L. 108–352, § 4, Oct. 21, 2004, 118 Stat. 1395. Mahatma Gandhi Memorial.—Pub. L. 105–284, § 1, Oct. 26, 1998, 112 Stat. 2701. Martin Luther King, Jr., Memorial.—Pub. L. 104–333, div. I, title V, § 508, Nov. 12, 1996, 110 Stat. 4157; Pub. L. 105–201, § 1, July 16, 1998, 112 Stat. 675; Pub. L. 106–176, title I, § 108, Mar. 10, 2000, 114 Stat. 26; Pub. L. 108–125, § 1, Nov. 11, 2003, 117 Stat. 1347; Pub. L. 109–54, title I, § 134(c), Aug. 2, 2005, 119 Stat. 527; Pub. L. 110–453, title III, § 301, Dec. 2, 2008, 122 Stat. 5034; Pub. L. 111–88, div. A, title I, § 129, Oct. 30, 2009, 123 Stat. 2933. Medal of Honor Recipients Commemorative Work.— Pub. L. 117–80, Dec. 27, 2021, 135 Stat. 1539. National Desert Storm and Desert Shield Memorial.— Pub. L. 113–291, div. B, title XXX, § 3093, Dec. 19, 2014, 128 Stat. 3879; Pub. L. 115–18, Mar. 31, 2017, 131 Stat. 82. National Emergency Medical Services Memorial.— Pub. L. 115–275, § 1, Nov. 3, 2018, 132 Stat. 4164. National Global War on Terrorism Memorial.—Pub. L. 115–51, Aug. 18, 2017, 131 Stat. 1003; Pub. L. 117–81, div. F, title LXVI, § 6605, Dec. 27, 2021, 135 Stat. 2442. National Peace Garden.—Pub. L. 100–63, June 30, 1987, 101 Stat. 379; Pub. L. 103–321, § 1(a)(3), (b), Aug. 26, 1994, 108 Stat. 1793; Pub. L. 105–202, July 16, 1998, 112 Stat. 676. Peace Corps Memorial.—Pub. L. 113–78, § 1, Jan. 24, 2014, 128 Stat. 647; Pub. L. 116–318, Jan. 5, 2021, 134 Stat. 5069. Republic of Texas Legation Memorial.—Pub. L. 116–248, Dec. 22, 2020, 134 Stat. 1124. Second Division Memorial.—Act Mar. 3, 1931, ch. 451, 46 Stat. 1515; Pub. L. 115–91, div. A, title III, § 352, Dec. 12, 2017, 131 Stat. 1367; Pub. L. 115–141, div. G, title I, § 121(a)(1) [div. B, title VII, § 7130], Mar. 23, 2018, 132 Stat. 661, 1225A–3. Thomas Paine Commemorative Work.—Pub. L. 117–328, div. DD, title VII, § 709, Dec. 29, 2022, 136 Stat. 5621. Thomas Paine Memorial.—Pub. L. 102–407, Oct. 13, 1992, 106 Stat. 1991; Pub. L. 102–459, Oct. 23, 1992, 106 Stat. 2268; Pub. L. 103–422, Oct. 25, 1994, 108 Stat. 4356; Pub. L. 106–113, div. B, § 1000(a)(3) [title I, § 142], Nov. 29, 1999, 113 Stat. 1535, 1501A–171. Tomas G. Masaryk Memorial.—Pub. L. 107–61, Nov. 5, 2001, 115 Stat. 410. Ukrainian Famine-Genocide Victims Memorial.—Pub. L. 109–340, Oct. 13, 2006, 120 Stat. 1864. Victims of Communism Memorial.—Pub. L. 103–199, title IX, § 905, Dec. 17, 1993, 107 Stat. 2331; Pub. L. 105–277, div. A, § 101(e) [title III, § 326], Oct. 21, 1998, 112 Stat. 2681–231, 2681–291. Vietnam Women’s Memorial.—Pub. L. 100–660, Nov. 15, 1988, 102 Stat. 3922; Pub. L. 101–187, Nov. 28, 1989, 103 Stat. 1350. Page 206 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 8904 COMMEMORATIVE WORKS—CONTINUED Women in Military Service for America Memorial.— Pub. L. 99–500, § 101(h) [title I, § 117], Oct. 18, 1986, 100 Stat. 1783–242, 1783–266, and Pub. L. 99–591, § 101(h) [title I, § 117], Oct. 30, 1986, 100 Stat. 3341–242, 3341–266; Pub. L. 99–590, title IX, §§ 901, 902, Oct. 30, 1986, 100 Stat. 3339; Pub. L. 99–610, Nov. 6, 1986, 100 Stat. 3477; Pub. L. 103–321, § 1(a)(2), Aug. 26, 1994, 108 Stat. 1793; Pub. L. 103–337, div. B, title XXVIII, § 2855, Oct. 5, 1994, 108 Stat. 3073; Pub. L. 116–92, div. B, title XXVIII, § 2834(e)(3)(B), Dec. 20, 2019, 133 Stat. 1894. Women Who Worked on the Home Front Commemora- tive Work.—Pub. L. 117–328, div. DD, title VII, § 702, Dec. 29, 2022, 136 Stat. 5617. World War II Memorial.—Pub. L. 103–32, May 25, 1993, 107 Stat. 90; Pub. L. 103–422, Oct. 25, 1994, 108 Stat. 4356; Pub. L. 106–58, title VI, § 652, Sept. 29, 1999, 113 Stat. 480; Pub. L. 106–117, title VI, § 601(b), Nov. 30, 1999, 113 Stat. 1578; Pub. L. 107–11, May 28, 2001, 115 Stat. 19. World War II Memorial Prayer Plaque.—Pub. L. 113–123, June 30, 2014, 128 Stat. 1377. § 8904. National Capital Memorial Advisory Com- mission (a) ESTABLISHMENT AND COMPOSITION.—There is established the National Capital Memorial Advisory Commission, which shall be composed of— (1) the Director of the National Park Serv- ice; (2) the Architect of the Capitol; (3) the Chairman of the American Battle Monuments Commission; (4) the Chairman of the Commission of Fine Arts; (5) the Chairman of the National Capital Planning Commission; (6) the Mayor of the District of Columbia; (7) the Commissioner of the Public Buildings Service of the General Services Administra- tion; and (8) the Secretary of Defense. (b) CHAIRMAN.—The Director is the Chairman of the National Capital Memorial Advisory Com- mission. (c) ADVISORY ROLE.—The National Capital Me- morial Advisory Commission shall advise the Secretary of the Interior and the Administrator of General Services (as appropriate) on policy and procedures for establishment of, and pro- posals to establish, commemorative works in the District of Columbia and its environs and on other matters concerning commemorative works in the Nation’s Capital as the Commis- sion considers appropriate. (d) MEETINGS.—The National Capital Memorial Advisory Commission shall meet at least twice annually. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1229; Pub. L. 108–126, title II, § 203(d), Nov. 17, 2003, 117 Stat. 1351; Pub. L. 111–11, title VII, § 7116(e)(2), Mar. 30, 2009, 123 Stat. 1203.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8904(a), (b) 40:1004(a). Pub. L. 99–652, § 4, Nov. 14, 1986, 100 Stat. 3651. 8904(c) ........ 40:1004(b) (1st sen- tence). 8904(d) ........ 40:1004(b) (last sen- tence). Editorial Notes AMENDMENTS 2009—Subsec. (b). Pub. L. 111–11 inserted ‘‘Advisory’’ before ‘‘Commission’’. 2003—Pub. L. 108–126, § 203(d)(1), inserted ‘‘Advisory’’ before ‘‘Commission’’ in section catchline. Subsec. (a). Pub. L. 108–126, § 203(d)(2), substituted ‘‘There is established the National Capital Memorial Advisory Commission, which shall be composed of’’ for ‘‘There is a National Capital Memorial Commission. The membership of the Commission consists of’’ in in- troductory provisions. Subsec. (c). Pub. L. 108–126, § 203(d)(3), inserted ‘‘Advi- sory’’ before ‘‘Commission shall’’ and substituted ‘‘Services (as appropriate)’’ for ‘‘Services’’. Subsec. (d). Pub. L. 108–126, § 203(d)(4), inserted ‘‘Advi- sory’’ before ‘‘Commission’’. 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. TERMINATION OF ADVISORY COMMISSIONS Advisory commissions established after Jan. 5, 1973, to terminate not later than the expiration of the 2-year period beginning on the date of their establishment, unless, in the case of a commission established by the President or an officer of the Federal Government, such commission is renewed by appropriate action prior to the expiration of such 2-year period, or in the case of a commission established by the Congress, its duration is otherwise provided for by law. See sections 1001(2) and 1013 of Title 5, Government Organization and Em- ployees. § 8905. Site and design approval (a) CONSULTATION ON, AND SUBMISSION OF, PRO- POSALS.—A sponsor authorized by law to estab- lish a commemorative work in the District of Columbia and its environs may request a permit for construction of the commemorative work only after the following requirements are met: (1) CONSULTATION.—The sponsor must con- sult with the National Capital Memorial Advi- sory Commission regarding the selection of al- ternative sites and design concepts for the commemorative work. (2) SUBMITTAL.—Following consultation in accordance with clause (1), the Secretary of the Interior or the Administrator of General Services, as appropriate, must submit, on be- half of the sponsor, site and design proposals to the Commission of Fine Arts and the Na- tional Capital Planning Commission for their approval. (b) DECISION CRITERIA.—In considering site and design proposals, the Commission of Fine Arts, National Capital Planning Commission, and the Secretary or Administrator (as appropriate) shall be guided by, but not limited by, the fol- lowing criteria: (1) SURROUNDINGS.—To the maximum extent possible, a commemorative work shall be lo- cated in surroundings that are relevant to the subject of the work. (2) LOCATION.—A commemorative work shall be located so that— (A) it does not interfere with, or encroach on, an existing commemorative work; and

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.

**(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

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, cer-

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

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Federal law — U.S. Code and appendices · legal_authorities

40 U.S.C. § 8903 — Congressional authorization of commemorative works

**(a) In General.—** Commemorative works— (1) may be established on federal lands referred to in [section 8901(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title40-section8901/4&num=0&edition=prelim) only as specifically authorized by law; and (2) are subject to applicable provisions of this chapter. **(b) Military Commemorative Works.—** A military commemorative work may be authorized only to commemorate a war or similar major military conflict or a branch of the armed forces. A commemorative work solely commemorating a limited military engagement or a unit of an armed force may not be authorized. Commemorative works to a war or similar major military conflict may not be authorized until at least 10 years after the officially designated end of such war or conflict. **(c) Works Commemorating Events, Individuals, or Groups.—** A commemorative work commemorating an event, individual, or group of individuals, except a military commemorative work as described in subsection (b), may not be authorized until after the 25th anniversary of the event, death of the individual, or death of the last surviving member of the group. **(d) Consultation with National Capital Memorial Advisory Commission.—** In considering legislation authorizing commemorative works in the District of Columbia and its environs, the Committee on Natural Resources of the House of Representatives and the Committee on Energy and Natural Resources of the Senate shall solicit the views of the National Capital Memorial Advisory Commission. **(e) Expiration of Legislative Authority.—** Any legislative authority for a commemorative work shall expire at the end of the seven-year period beginning on the date of the enactment of such authority, or at the end of the seven-year p

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