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40 U.S.C. § 548 — Surplus vessels

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

40 U.S.C. § 548 — Surplus vessels

Page 47 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 548 HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 545 ............. 40:484(e). June 30, 1949, ch. 288, title II, § 203(e), 63 Stat. 386; July 12, 1952, ch. 703, § 1(i), 66 Stat. 593; Aug. 8, 1953, ch. 399, 67 Stat. 521; July 14, 1954, ch. 481, 68 Stat. 474; Aug. 3, 1956, ch. 942, 70 Stat. 1020; Pub. L. 85–486, July 2, 1958, 72 Stat. 288; Pub. L. 100–612, §§ 3, 4, Nov. 5, 1988, 102 Stat. 3180. In subsection (e)(3), the words ‘‘A report’’ are sub- stituted for ‘‘the annual report’’ for consistency in the revised title. See the revision note under section 126 of this title. Editorial Notes AMENDMENTS 2011—Subsec. (f). Pub. L. 111–350 substituted ‘‘Section 6101(b)–(d) of title 41’’ for ‘‘Section 3709 of the Revised Statutes (41 U.S.C. 5)’’. Statutory Notes and Related Subsidiaries DISPOSAL OF SURPLUS PROPERTY TO LOCAL GOVERNMENTS AND NONPROFIT INSTITUTIONS Act Oct. 3, 1944, ch. 479, § 13, 58 Stat. 770; Sept. 18, 1945, ch. 368, § 2, 59 Stat. 533; May 3, 1946, ch. 248, § 5, 60 Stat. 169; 1947 Reorg. Plan No. 1, § 501, eff. July 1, 1947, 12 F.R. 4535, 61 Stat. 952; July 30, 1947, ch. 404, 61 Stat. 678; June 10, 1948, ch. 433, §§ 1, 2, 62 Stat. 350; June 29, 1948, ch. 727, 62 Stat. 1103; June 30, 1949, ch. 288, title I, § 105, title VI, § 602(a)(1), formerly title V, § 502(a)(1), 63 Stat. 381, 399, renumbered Sept. 5, 1950, ch. 849, § 6(a), (b), 64 Stat. 583; amended Oct. 1, 1949, ch. 589, §§ 1, 5, 63 Stat. 701; Pub. L. 85–726, title XIV, § 1402(c), Aug. 23, 1958, 72 Stat. 807; Pub. L. 87–90, July 20, 1961, 75 Stat. 211; Pub. L. 91–258, title I, § 52(b)(6), May 21, 1970, 84 Stat. 235; Pub. L. 91–485, § 5, Oct. 22, 1970, 84 Stat. 1085; Pub.

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Page 47 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 548 HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 545 ............. 40:484(e). June 30, 1949, ch. 288, title II, § 203(e), 63 Stat. 386; July 12, 1952, ch. 703, § 1(i), 66 Stat. 593; Aug. 8, 1953, ch. 399, 67 Stat. 521; July 14, 1954, ch. 481, 68 Stat. 474; Aug. 3, 1956, ch. 942, 70 Stat. 1020; Pub. L. 85–486, July 2, 1958, 72 Stat. 288; Pub. L. 100–612, §§ 3, 4, Nov. 5, 1988, 102 Stat. 3180. In subsection (e)(3), the words ‘‘A report’’ are sub- stituted for ‘‘the annual report’’ for consistency in the revised title. See the revision note under section 126 of this title. Editorial Notes AMENDMENTS 2011—Subsec. (f). Pub. L. 111–350 substituted ‘‘Section 6101(b)–(d) of title 41’’ for ‘‘Section 3709 of the Revised Statutes (41 U.S.C. 5)’’. Statutory Notes and Related Subsidiaries DISPOSAL OF SURPLUS PROPERTY TO LOCAL GOVERNMENTS AND NONPROFIT INSTITUTIONS Act Oct. 3, 1944, ch. 479, § 13, 58 Stat. 770; Sept. 18, 1945, ch. 368, § 2, 59 Stat. 533; May 3, 1946, ch. 248, § 5, 60 Stat. 169; 1947 Reorg. Plan No. 1, § 501, eff. July 1, 1947, 12 F.R. 4535, 61 Stat. 952; July 30, 1947, ch. 404, 61 Stat. 678; June 10, 1948, ch. 433, §§ 1, 2, 62 Stat. 350; June 29, 1948, ch. 727, 62 Stat. 1103; June 30, 1949, ch. 288, title I, § 105, title VI, § 602(a)(1), formerly title V, § 502(a)(1), 63 Stat. 381, 399, renumbered Sept. 5, 1950, ch. 849, § 6(a), (b), 64 Stat. 583; amended Oct. 1, 1949, ch. 589, §§ 1, 5, 63 Stat. 701; Pub. L. 85–726, title XIV, § 1402(c), Aug. 23, 1958, 72 Stat. 807; Pub. L. 87–90, July 20, 1961, 75 Stat. 211; Pub. L. 91–258, title I, § 52(b)(6), May 21, 1970, 84 Stat. 235; Pub. L. 91–485, § 5, Oct. 22, 1970, 84 Stat. 1085; Pub. L. 92–362, § 2, Aug. 4, 1972, 86 Stat. 504; Pub. L. 97–248, title V, § 524(c), Sept. 3, 1982, 96 Stat. 696; Pub. L. 103–272, § 7(b), July 5, 1994, 108 Stat. 1379, provided that: ‘‘(a) to (c) [Repealed. June 30, 1949, ch. 288, title VI, § 602(a)(1), formerly title V, § 502(a)(1), 63 Stat. 399, re- numbered Sept. 5, 1950, ch. 849, § 6(a), (b), 64 Stat. 583.] ‘‘(d) Whenever any State or political subdivision thereof, or any State or Government agency or instru- mentality certifies to the Administrator of General Services that any power transmission line determined to be surplus property under the provisions of this Act [former 50 U.S.C. App. 1611 et seq.] is needful for or adaptable to the requirements of any public or coopera- tive power project, such line and the right-of-way ac- quired for its construction shall not be sold, leased for more than one year, or otherwise disposed of, except as provided in section 12 [former 50 U.S.C. App. 1621] or this section, unless specifically authorized by Act of Congress. ‘‘(e), (f) [Repealed. June 30, 1949, ch. 288, title VI, § 602(a)(1), formerly title V, § 502(a)(1), 63 Stat. 399, re- numbered Sept. 5, 1950, ch. 849, § 6(a), (b), 64 Stat. 583.] ‘‘(g) [Repealed. Pub. L. 103–272, § 7(b), July 5, 1994, 108 Stat. 1379.]’’ § 546. Contractor inventories Subject to regulations of the Administrator of General Services, an executive agency may au- thorize a contractor or subcontractor with the agency to retain or dispose of contractor inven- tory. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1089.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 546 ............. 40:484(f). June 30, 1949, ch. 288, title II, § 203(f), 63 Stat. 386. § 547. Agricultural commodities, foods, and cot- ton or woolen goods (a) POLICIES.—The Administrator of General Services shall consult with the Secretary of Ag- riculture to formulate policies for the disposal of surplus agricultural commodities, surplus foods processed from agricultural commodities, and surplus cotton or woolen goods. The policies shall be formulated to prevent surplus agricul- tural commodities, or surplus foods processed from agricultural commodities, from being dumped on the market in a disorderly manner and disrupting the market prices for agricul- tural commodities. (b) TRANSFERS TO DEPARTMENT OF AGRI- CULTURE.— (1) IN GENERAL.—The Administrator shall transfer without charge to the Department of Agriculture any surplus agricultural commod- ities, foods, and cotton or woolen goods for disposal, when the Secretary determines that a transfer is necessary for the Secretary to carry out responsibilities for price support or stabilization. (2) DEPOSIT OF RECEIPTS.—Receipts resulting from disposal by the Department under this subsection shall be deposited pursuant to any authority available to the Secretary. When ap- plicable, however, net proceeds from the sale of surplus property transferred under this sub- section shall be credited pursuant to section 572(a) of this title. (3) LIMITATION OF SALES.—Surplus farm com- modities transferred under this subsection may not be sold, other than for export, in quantities exceeding, or at prices less than, the applicable quantities and prices for sales of those commodities by the Commodity Cred- it Corporation. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1089.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 547(a) ......... 40:484(g). June 30, 1949, ch. 288, title II, § 203(g), (h), 63 Stat. 386. 547(b) ......... 40:484(h). § 548. Surplus vessels The Maritime Administration shall dispose of surplus vessels of 1,500 gross tons or more which the Administration determines to be merchant vessels or capable of conversion to merchant use. The vessels shall be disposed of in accord- ance with part F of subtitle V of title 46 and other laws authorizing the sale of such vessels. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1090; Pub. L. 109–304, § 17(g)(1), Oct. 6, 2006, 120 Stat. 1708.) Page 48 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 549 HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 548 ............. 40:484(i). June 30, 1949, ch. 288, title II, § 203(i), 63 Stat. 386; Pub. L. 97–31, § 12(15), Aug. 6, 1981, 95 Stat. 154. Editorial Notes AMENDMENTS 2006—Pub. L. 109–304 substituted ‘‘part F of subtitle V of title 46’’ for ‘‘the Merchant Marine Act, 1936 (46 App. U.S.C. 1101 et seq.),’’. § 549. Donation of personal property through state agencies (a) DEFINITIONS.—In this section, the following definitions apply: (1) PUBLIC AGENCY.—The term ‘‘public agen- cy’’ means— (A) a State; (B) a political subdivision of a State (in- cluding a unit of local government or eco- nomic development district); (C) a department, agency, or instrumen- tality of a State (including instrumental- ities created by compact or other agreement between States or political subdivisions); or (D) an Indian tribe, band, group, pueblo, or community located on a state reservation. (2) STATE.—The term ‘‘State’’ means a State of the United States, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa. (3) STATE AGENCY.—The term ‘‘state agency’’ means an agency designated under state law as the agency responsible for fair and equi- table distribution, through donation, of prop- erty transferred under this section. (b) AUTHORIZATION.— (1) IN GENERAL.—The Administrator of Gen- eral Services, in the Administrator’s discre- tion and under regulations the Administrator may prescribe, may transfer property de- scribed in paragraph (2) to a state agency. (2) PROPERTY.— (A) IN GENERAL.—Property referred to in paragraph (1) is any personal property that— (i) is under the control of an executive agency; and (ii) has been determined to be surplus property. (B) SPECIAL RULE.—In determining wheth- er the property is to be transferred for dona- tion under this section, no distinction may be made between property capitalized in a working-capital fund established under sec- tion 2208 of title 10 (or similar fund) and any other property. (3) NO COST.—Transfer of property under this section is without cost, except for any costs of care and handling. (c) ALLOCATION AND TRANSFER OF PROPERTY.— (1) IN GENERAL.—The Administrator shall al- locate and transfer property under this section in accordance with criteria that are based on need and use and that are established after consultation with state agencies to the extent feasible. The Administrator shall give fair consideration, consistent with the established criteria, to an expression of need and interest from a public agency or other eligible institu- tion within a State. The Administrator shall give special consideration to an eligible recipi- ent’s request, transmitted through the state agency, for a specific item of property. (2) ALLOCATION AMONG STATES.—The Admin- istrator shall allocate property among the States on a fair and equitable basis, taking into account the condition of the property as well as the original acquisition cost of the property. (3) RECIPIENTS AND PURPOSES.—The Adminis- trator shall transfer to a state agency prop- erty the state agency selects for distribution through donation within the State— (A) to a public agency for use in carrying out or promoting, for residents of a given po- litical area, a public purpose, including con- servation, economic development, education, parks and recreation, public health, and pub- lic safety; (B) for purposes of education or public health (including research), to a nonprofit educational or public health institution or organization that is exempt from taxation under section 501 of the Internal Revenue Code of 1986 (26 U.S.C. 501), including— (i) a medical institution, hospital, clinic, health center, or drug abuse treatment center; (ii) a provider of assistance to homeless individuals or to families or individuals whose annual incomes are below the pov- erty line (as that term is defined in section 673 of the Community Services Block Grant Act (42 U.S.C. 9902)); (iii) a school, college, or university; (iv) a school for the mentally retarded or physically handicapped; (v) a child care center; (vi) a radio or television station licensed by the Federal Communications Commis- sion as an educational radio or educational television station; (vii) a museum attended by the public, and, for purposes of determining whether a museum is attended by the public, the Ad- ministrator shall consider a museum to be public if the nonprofit educational or pub- lic health institution or organization, at minimum, accedes to any request sub- mitted for access during business hours; (viii) a library serving free all residents of a community, district, State, or region; or (ix) a historic light station as defined under section 305101(4) of title 54, including a historic light station conveyed under section 305103 of title 54, notwithstanding the number of hours that the historic light station is open to the public; or (C) for purposes of providing services to veterans (as defined in section 101 of title 38), to an organization whose— (i) membership comprises substantially veterans; 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. § 548 — Surplus vessels

**(a) In General.—** Except as provided in subsection (b), the Maritime Administration shall dispose of surplus vessels of 1,500 gross tons or more which the Administration determines to be merchant vessels or capable of conversion to merchant use. The vessels shall be disposed of in accordance with part F of subtitle V of title 46 and other laws authorizing the sale of such vessels. **(b) National Oceanic and Atmospheric Administration Vessels and Equipment.—** (1) **Authority.—** — The Administrator of the National Oceanic and Atmospheric Administration may dispose of covered vessels and equipment, which would otherwise be disposed of under subsection (a), through sales or transfers under this title. (2) **Use of proceeds.—** — During the 2-year period beginning of the date of enactment of the National Defense Authorization Act for Fiscal Year 2026, notwithstanding [section 571 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title40-section571&num=0&edition=prelim) or [section 3302 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3302&num=0&edition=prelim), the Administrator of the National Oceanic and Atmospheric Administration may— (A) retain the proceeds from the sale or transfer of a covered vessel or equipment under paragraph (1) until expended under subparagraph (B); and (B) use such proceeds, without fiscal year limitation, for the acquisition of new covered vessels and equipment or the repair and maintenance of existing covered vessels and equipment. (3) **Covered vessels and equipment defined.—** — In this subsection, the term “covered vessels and equipment” means survey and research vessels and related equipment owned by the Federal Government and under the control of the National

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

42 U.S.C. § 9902 — Definitions

In this chapter: (1) **Eligible entity; family literacy services** (A) *Eligible entity* — The term “eligible entity” means an entity— (i) that is an eligible entity described in paragraph (1) (as in effect on the day before October 27, 1998) as of the day before October 27, 1998, or is designated by the process described in [section 9909 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section9909&num=0&edition=prelim) (including an organization serving migrant or seasonal farmworkers that is so described or designated); and (ii) that has a tripartite board or other mechanism described in subsection (a) or (b), as appropriate, of [section 9910 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section9910&num=0&edition=prelim). (B) *Family literacy services* — The term “family literacy services” has the meaning given the term in [section 9832 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section9832&num=0&edition=prelim). (2) **Poverty line** — The term “poverty line” means the official poverty line defined by the Office of Management and Budget based on the most recent data available from the Bureau of the Census. The Secretary shall revise annually (or at any shorter interval the Secretary determines to be feasible and desirable) the poverty line, which shall be used as a criterion of eligibility in the community services block grant program established under this chapter. The required revision shall be accomplished by multiplying the official poverty line by the percentage change in the Consumer Price Index for All Urban Consumers during the annual or other interval immediately preceding the time at which the revision is made. Whenever a State

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

42 U.S.C. § 9902 — Definitions

Page 7949 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 9903 education system’s failure to provide in-person learn- ing options. Students whose families pay tuition for their edu- cation are also facing significant hardships due to the economic disruptions caused by the pandemic. Scores of private schools, including approximately 100 Catho- lic schools, have permanently closed since the onset of COVID–19, and more than half of our Nation’s private schools are believed to have lost enrollment due to the pandemic. These closures and declining enrollments are harmful to students, bad for communities, and likely to impose increased strain on public school systems. I am committed to ensuring that all children of our great Nation have access to the educational resources they need to obtain a high-quality education and to im- proving students’ safety and well-being, including by empowering families with emergency learning scholar- ships. SEC. 2. Providing Emergency Learning Scholarships for Students. The Secretary of Health and Human Services shall take steps, consistent with law, to allow funds available through the Community Services Block Grant program to be used by grantees and eligible enti- ties to provide emergency learning scholarships to dis- advantaged families for use by any child without access to in-person learning. These scholarships may be used for: (i) tuition and fees for a private or parochial school; (ii) homeschool, microschool, or learning-pod costs; (iii) special education and related services, including therapies; or (iv) tutoring or remedial education. SEC. 3. General Provisions. (a) Nothing in this order shall be construed to impair or otherwise affect: (i) the authority granted by law to an executive de- partment or agency, or th

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