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40 U.S.C. § 8901 — Purposes

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

40 U.S.C. § 8901 — Purposes

Page 202 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 8736 1 Section catchline amended by Pub. L. 108–126 without cor- responding amendment of analysis. (c) PAYING EXPENSES AND DEPOSITING PRO- CEEDS.—The Secretary— (1) may pay the reasonable and necessary ex- penses of the sale of each parcel of land sold; and (2) shall deposit the net proceeds of each sale in the Treasury to the credit of the Govern- ment and the District of Columbia in the pro- portion that each— (A) paid the appropriations used to acquire the parcels; or (B) was obligated to pay the appropria- tions, at the time of acquisition, by reim- bursement. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1226.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8735(a) ........ 40:74a. Aug. 5, 1939, ch. 449, §§ 4–6, 53 Stat. 1211. 8735(b) ........ 40:74b. 8735(c) ........ 40:74c. In subsection (a), the words ‘‘in his discretion’’, ‘‘and convey, in whole or in part’’, and ‘‘proper’’ are omitted as unnecessary. In subsection (b), reference to sections 72c to 72e is omitted as unnecessary because the Secretary of the Interior does not have authority to sell land under those sections. § 8736. Execution of deeds The Mayor of the District of Columbia may execute deeds of conveyance for real estate sold under this subchapter. The deeds shall contain a full description of the land sold as required by law. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1227.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8736 ............ 40:72e. Aug. 5, 1939, ch. 449, § 3, 53 Stat. 1211. The word ‘‘proper’’ is omitted as unnecessary. The words ‘‘as required by’’ are substituted for ‘‘either by metes and bounds, or oth

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Page 202 TITLE 40—PUBLIC BUILDINGS, PROPERTY, AND WORKS § 8736 1 Section catchline amended by Pub. L. 108–126 without cor- responding amendment of analysis. (c) PAYING EXPENSES AND DEPOSITING PRO- CEEDS.—The Secretary— (1) may pay the reasonable and necessary ex- penses of the sale of each parcel of land sold; and (2) shall deposit the net proceeds of each sale in the Treasury to the credit of the Govern- ment and the District of Columbia in the pro- portion that each— (A) paid the appropriations used to acquire the parcels; or (B) was obligated to pay the appropria- tions, at the time of acquisition, by reim- bursement. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1226.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8735(a) ........ 40:74a. Aug. 5, 1939, ch. 449, §§ 4–6, 53 Stat. 1211. 8735(b) ........ 40:74b. 8735(c) ........ 40:74c. In subsection (a), the words ‘‘in his discretion’’, ‘‘and convey, in whole or in part’’, and ‘‘proper’’ are omitted as unnecessary. In subsection (b), reference to sections 72c to 72e is omitted as unnecessary because the Secretary of the Interior does not have authority to sell land under those sections. § 8736. Execution of deeds The Mayor of the District of Columbia may execute deeds of conveyance for real estate sold under this subchapter. The deeds shall contain a full description of the land sold as required by law. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1227.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8736 ............ 40:72e. Aug. 5, 1939, ch. 449, § 3, 53 Stat. 1211. The word ‘‘proper’’ is omitted as unnecessary. The words ‘‘as required by’’ are substituted for ‘‘either by metes and bounds, or otherwise according to’’ to elimi- nate unnecessary words. § 8737. Authorization of appropriations An amount equal to not more than one cent for each inhabitant of the continental United States as determined by the last preceding de- cennial census may be appropriated each year in the District of Columbia Appropriation Act for the National Capital Planning Commission to use for the payment of its expenses and for the acquisition of land the Commission may acquire under section 8731 of this title for the purposes named, including compensation for the land, surveys, ascertainment of title, condemnation proceedings, and necessary conveyancing. The appropriated amounts shall be paid from the revenues of the District of Columbia and the general amounts of the Treasury in the same proportion as other expenses of the District of Columbia. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1227.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8737 ............ 40:73 (1st, 2d sen- tences). June 6, 1924, ch. 270, § 12 (1st, 2d sentences), formerly § 3 (1st, 2d sentences), 43 Stat. 463; renumbered § 12, July 19, 1952, ch. 949, § 2 (1st sentence), 66 Stat. 791. CHAPTER 89—NATIONAL CAPITAL MEMORIALS AND COMMEMORATIVE WORKS Sec. 8901. Purposes. 8902. Definitions and nonapplication. 8903. Congressional authorization of commemora- tive works. 8904. National Capital Memorial Commission.1 8905. Site and design approval. 8906. Criteria for issuance of construction permit. 8907. Temporary site designation. 8908. Areas I and II. 8909. Administrative. § 8901. Purposes The purposes of this chapter are— (1) to preserve the integrity of the com- prehensive design of the L’Enfant and McMil- lan plans for the Nation’s Capital; (2) to ensure the continued public use and enjoyment of open space in the District of Co- lumbia 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 resi- dents 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 Gen- eral Services in the District of Columbia and its environs— (A) are appropriately designed, con- structed, and located; and (B) reflect a consensus of the lasting na- tional significance of the subjects involved. (Pub. L. 107–217, Aug. 21, 2002, 116 Stat. 1227; Pub. L. 108–126, title II, § 203(a), Nov. 17, 2003, 117 Stat. 1349.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 8901 ............ 40:1001. Pub. L. 99–652, § 1, Nov. 14, 1986, 100 Stat. 3650. Editorial Notes AMENDMENTS 2003—Par. (2). Pub. L. 108–126 substituted ‘‘Columbia and its environs, and to encourage the location of com- memorative works within the urban fabric of the Dis- trict of Columbia;’’ for ‘‘Columbia;’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2003 AMENDMENT Pub. L. 108–126, title II, § 205, Nov. 17, 2003, 117 Stat. 1353, provided that: ‘‘Except for the provision in the 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

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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. § 8901 — Purposes

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.

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