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16 U.S.C. § 3504 — Limitations on Federal expenditures af-

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16 U.S.C. § 3504 — Limitations on Federal expenditures af-

Page 2309 TITLE 16—CONSERVATION § 3504 PACIFIC COASTAL BARRIER PROTECTION STUDY AND MAPS Section 6 of Pub. L. 101–591 directed Secretary of the Interior, not later than 6 months after Nov. 16, 1990, to prepare and submit to Congress a study examining the need for protecting undeveloped coastal barriers along the Pacific coast of the United States south of 49 de- grees north latitude through inclusion in the System; as soon as practicable after Nov. 16, 1990, to prepare maps identifying the boundaries of those undeveloped coastal barriers (as that term is defined in 16 U.S.C. 3502(1)) of the United States bordering the Pacific Ocean south of 49 degrees north latitude; and, not later than 12 months after Nov. 16, 1990, to submit to Con- gress maps identifying the boundaries of those undevel- oped coastal barriers of the United States bordering the Pacific Ocean south of 49 degrees north latitude which the Secretary and the appropriate Governor consider to be appropriate for inclusion in the System. REPORT REGARDING COASTAL BARRIER MANAGEMENT Pub. L. 101–591, § 8, Nov. 16, 1990, 104 Stat. 2937, which established the Coastal Barriers Task Force, provided for its membership, required the Task Force to submit a report to Congress regarding the Coastal Barrier Re- sources System not later than the expiration of the 2- year period beginning on Nov. 16, 1990, and required the Task Force to terminate 90 days after submission of the report, was repealed by Pub. L. 106–514, § 4(b), Nov. 13, 2000, 114 Stat. 2396. DEFINITIONS Pub. L. 101–591, § 12, Nov. 16, 1990, 104 Stat. 2940, as amended by Pub. L. 106–167, § 3(c)(6), Dec. 9, 1999, 113 Stat. 1804, provided that: ‘‘For purposes of this Act [see Short Title of 1990 Amendment note set out under sec- tion 35

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Page 2309 TITLE 16—CONSERVATION § 3504 PACIFIC COASTAL BARRIER PROTECTION STUDY AND MAPS Section 6 of Pub. L. 101–591 directed Secretary of the Interior, not later than 6 months after Nov. 16, 1990, to prepare and submit to Congress a study examining the need for protecting undeveloped coastal barriers along the Pacific coast of the United States south of 49 de- grees north latitude through inclusion in the System; as soon as practicable after Nov. 16, 1990, to prepare maps identifying the boundaries of those undeveloped coastal barriers (as that term is defined in 16 U.S.C. 3502(1)) of the United States bordering the Pacific Ocean south of 49 degrees north latitude; and, not later than 12 months after Nov. 16, 1990, to submit to Con- gress maps identifying the boundaries of those undevel- oped coastal barriers of the United States bordering the Pacific Ocean south of 49 degrees north latitude which the Secretary and the appropriate Governor consider to be appropriate for inclusion in the System. REPORT REGARDING COASTAL BARRIER MANAGEMENT Pub. L. 101–591, § 8, Nov. 16, 1990, 104 Stat. 2937, which established the Coastal Barriers Task Force, provided for its membership, required the Task Force to submit a report to Congress regarding the Coastal Barrier Re- sources System not later than the expiration of the 2- year period beginning on Nov. 16, 1990, and required the Task Force to terminate 90 days after submission of the report, was repealed by Pub. L. 106–514, § 4(b), Nov. 13, 2000, 114 Stat. 2396. DEFINITIONS Pub. L. 101–591, § 12, Nov. 16, 1990, 104 Stat. 2940, as amended by Pub. L. 106–167, § 3(c)(6), Dec. 9, 1999, 113 Stat. 1804, provided that: ‘‘For purposes of this Act [see Short Title of 1990 Amendment note set out under sec- tion 3501 of this title]— ‘‘(1) the term ‘undeveloped coastal barrier’ means— ‘‘(A) a depositional geologic feature (such as a bay barrier, tombolo, barrier spit, or barrier island) that— ‘‘(i) is subject to wave, tidal, and wind energies, and ‘‘(ii) protects landward aquatic habitats from direct wave attack; and ‘‘(B) all associated aquatic habitats including the adjacent wetlands, marshes, estuaries, inlets, and nearshore waters; but only if such features and associated habitats con- tain few manmade structures and these structures, and man’s activities on such features and within such habi- tats, do not significantly impede geomorphic and eco- logical processes. ‘‘(2) the term ‘otherwise protected area’ means an undeveloped coastal barrier within the boundaries of an area established under Federal, State, or local law, or held by a qualified organization, primarily for wildlife refuge, sanctuary, recreational, or natural resource conservation purposes; ‘‘(3) the term ‘qualified organization’ means such an organization under section 170(h)(3) of the Internal Revenue Code of 1986 (26 U.S.C. 170(h)(3)); ‘‘(4) the term ‘Secretary’ means the Secretary of the Interior; and ‘‘(5) the term ‘System’ means the John H. Chafee Coastal Barrier Resources System established by the Coastal Barrier Resources Act (16 U.S.C. 3501 et seq.), as amended by this Act.’’ § 3504. Limitations on Federal expenditures af- fecting the System (a) Construction or purchase of structure, facil- ity, road, airport, etc.; projects to prevent erosion; exceptions Except as provided in section 3505 of this title, no new expenditures or new financial assistance may be made available under authority of any Federal law for any purpose within the System, including, but not limited to— (1) the construction or purchase of any structure, appurtenance, facility, or related infrastructure; (2) the construction or purchase of any road, airport, boat landing facility, or other facility on, or bridge or causeway to, any System unit; and (3) the carrying out of any project to prevent the erosion of, or to otherwise stabilize, any inlet, shoreline, or inshore area, except that such assistance and expenditures may be made available on units designated pursuant to sec- tion 3503 of this title on maps numbered S01 through S08 and LA07 for purposes other than encouraging development and, in all units, in cases where an emergency threatens life, land, and property immediately adjacent to that unit. (b) New expenditures or new financial assistance An expenditure or financial assistance made available under authority of Federal law shall, for purposes of this chapter, be a new expendi- ture or new financial assistance if— (1) in any case with respect to which specific appropriations are required, no money for con- struction or purchase purposes was appro- priated before the date on which the relevant System unit or portion of the System unit was included within the System under this chapter or the Coastal Barrier Improvement Act of 1990; or (2) no legally binding commitment for the expenditure or financial assistance was made before such date. (c) Disclosure of limitations Not later than 2 years after November 25, 2024, the Secretary, in consultation with the Sec- retary of Housing and Urban Development, shall issue regulations requiring the owner or lessor of real property located in a community affected by this chapter, as determined by the Director of the United States Fish and Wildlife Service, to disclose to a prospective buyer or lessee such location of such real property. (Pub. L. 97–348, § 5, Oct. 18, 1982, 96 Stat. 1656; Pub. L. 101–591, §§ 2(b)(2), 5(c), Nov. 16, 1990, 104 Stat. 2931, 2936; Pub. L. 118–117, title I, § 103, Nov. 25, 2024, 138 Stat. 1610.) Editorial Notes REFERENCES IN TEXT The Coastal Barrier Improvement Act of 1990, re- ferred to in subsec. (b)(1), is Pub. L. 101–591, Nov. 16, 1990, 104 Stat. 2931, which enacted section 1441a–3 of Title 12, Banks and Banking, amended sections 3502 to 3506 and 3510 of this title and section 4028 of Title 42, The Public Health and Welfare, enacted provisions set out as notes under section 3503 of this title, and re- pealed provisions set out as a note under section 3505 of this title. For complete classification of this Act to the Code, see Short Title of 1990 Amendment note set out under section 3501 of this title and Tables. AMENDMENTS 2024—Subsec. (c). Pub. L. 118–117 added subsec. (c). 1990—Subsec. (a). Pub. L. 101–591, § 2(b)(2)(A), in intro- ductory provisions substituted ‘‘the System’’ for ‘‘the Coastal Barrier Resources System’’. Page 2310 TITLE 16—CONSERVATION § 3505 Subsec. (a)(3). Pub. L. 101–591, § 5(c), substituted ‘‘through S08 and LA07’’ for ‘‘through S08’’. Subsec. (b)(1). Pub. L. 101–591, § 2(b)(2)(B), substituted ‘‘on which the relevant System unit or portion of the System unit was included within the System under this chapter or the Coastal Barrier Improvement Act of 1990’’ for ‘‘of the enactment of this Act’’. Subsec. (b)(2). Pub. L. 101–591, § 2(b)(2)(C), struck out ‘‘of enactment’’ after ‘‘before such date’’. Statutory Notes and Related Subsidiaries GUIDANCE FOR EXPENDITURE OF FEDERAL FUNDS IN EMERGENCY SITUATIONS Pub. L. 118–117, title I, § 105(b), Nov. 25, 2024, 138 Stat. 1612, provided that: ‘‘Not later than 1 year after the date of the enactment of this Act [Nov. 25, 2024], the Secretary of the Interior, in consultation with the Chief of Engineers of the Army Corps of Engineers, shall develop and finalize guidance relating to the ex- penditure of Federal funds pursuant to the exception described in section 5(a)(3) of the Coastal Barrier Re- sources Act (16 U.S.C. 3504(a)(3)) for emergency situa- tions that threaten life, land, and property imme- diately adjacent to a System unit (as defined in sub- section (a) of section 3 of that Act (16 U.S.C. 3502)).’’ § 3505. Exceptions to limitations on expenditures (a) In general Notwithstanding section 3504 of this title, the appropriate Federal officer, after consultation with the Secretary, may make Federal expendi- tures and may make financial assistance avail- able within the System for the following: (1) Any use or facility necessary for the ex- ploration, extraction, or transportation of en- ergy resources which can be carried out only on, in, or adjacent to a coastal water area be- cause the use or facility requires access to the coastal water body. (2) The maintenance or construction of im- provements of existing Federal navigation channels (including the Intracoastal Water- way) and related structures (such as jetties), including the disposal of dredge materials re- lated to such maintenance or construction. (3) The maintenance, replacement, recon- struction, or repair, but not the expansion, of publicly owned or publicly operated roads, structures, or facilities that are essential links in a larger network or system. (4) Military activities essential to national security. (5) The construction, operation, mainte- nance, and rehabilitation of Coast Guard fa- cilities and access thereto. (6) Any of the following actions or projects, if a particular expenditure or the making available of particular assistance for the ac- tion or project is consistent with the purposes of this chapter: (A) Projects for the study, management, protection, and enhancement of fish and wildlife resources and habitats, including ac- quisition of fish and wildlife habitats and re- lated lands, stabilization projects for fish and wildlife habitats, and recreational projects. (B) Establishment, operation, and mainte- nance of air and water navigation aids and devices, and for access thereto. (C) Projects under chapter 2003 of title 54 and the Coastal Zone Management Act of 1972 (16 U.S.C. 1451 et seq.). (D) Scientific research, including aero- nautical, atmospheric, space, geologic, ma- rine, fish and wildlife, and other research, development, and applications. (E) Emergency actions necessary to the saving of lives and the protection of prop- erty and the public health and safety, if such actions are performed pursuant to sections 5170a, 5170b, 5173, and 5192 of title 42 and are limited to actions that are necessary to al- leviate the applicable emergency. (F) Maintenance, replacement, reconstruc- tion, or repair, but not the expansion (except with respect to United States route 1 in the Florida Keys), of publicly owned or publicly operated roads, structures, and facilities. (G) Nonstructural projects for shoreline stabilization that are designed to mimic, en- hance, or restore a natural stabilization sys- tem. (H) Aquaculture operations that— (i) produce shellfish (including oysters, clams, and mussels), cultivate micro- or macro-algae, or do not require the use of aquaculture feeds; and (ii) adhere to best management practices and conservation measures recommended by the Secretary through the consultation process referred to in this subsection. (7) Use of a sand source within a System unit by Federal coastal storm risk management projects or their predecessor projects that have used a System unit for sand to nourish adjacent beaches outside the System pursuant to section 701n of title 33 at least once between December 31, 2008 and December 31, 2023 in re- sponse to an emergency situation prior to De- cember 31, 2023. (b) Existing Federal navigation channels For purposes of subsection (a)(2), a Federal navigation channel or a related structure is an existing channel or structure, respectively, if it was authorized before the date on which the rel- evant System unit or portion of the System unit was included within the System. (c) Expansion of highways in Michigan The limitations on the use of Federal expendi- tures or financial assistance within the System under subsection (a)(3) shall not apply to a high- way— (1) located in a unit of the System in Michi- gan; and (2) in existence on November 16, 1990. (d) Services and facilities outside System (1) In general Except as provided in paragraphs (2) and (3) of this subsection, limitations on the use of Federal expenditures or financial assistance within the System under section 3504 of this title shall not apply to expenditures or assist- ance provided for services or facilities and re- lated infrastructure located outside the boundaries of unit T–11 of the System (as de- picted on the maps referred to in section 3503(a) of this title) which relate to an activity within that unit. (2) Prohibition of flood insurance coverage No new flood insurance coverage may be pro- vided under the National Flood Insurance Act

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

16 U.S.C. § 1451 — Congressional findings

The Congress finds that— **(a)** There is a national interest in the effective management, beneficial use, protection, and development of the coastal zone. **(b)** The coastal zone is rich in a variety of natural, commercial, recreational, ecological, industrial, and esthetic resources of immediate and potential value to the present and future well-being of the Nation. **(c)** The increasing and competing demands upon the lands and waters of our coastal zone occasioned by population growth and economic development, including requirements for industry, commerce, residential development, recreation, extraction of mineral resources and fossil fuels, transportation and navigation, waste disposal, and harvesting of fish, shellfish, and other living marine resources, have resulted in the loss of living marine resources, wildlife, nutrient-rich areas, permanent and adverse changes to ecological systems, decreasing open space for public use, and shoreline erosion. **(d)** The habitat areas of the coastal zone, and the fish, shellfish, other living marine resources, and wildlife therein, are ecologically fragile and consequently extremely vulnerable to destruction by man’s alterations. **(e)** Important ecological, cultural, historic, and esthetic values in the coastal zone which are essential to the well-being of all citizens are being irretrievably damaged or lost. **(f)** New and expanding demands for food, energy, minerals, defense needs, recreation, waste disposal, transportation, and industrial activities in the Great Lakes, territorial sea, exclusive economic zone, and Outer Continental Shelf are placing stress on these areas and are creating the need for resolution of serious conflicts among important and competing uses and values in coastal and ocean waters; 11 So

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

16 U.S.C. § 1451 — Congressional findings

Page 1872 TITLE 16—CONSERVATION § 1447f 1 So in original. The semicolon probably should be a period. as a note preceding section 21 of Title 2, The Congress. Committee on Science of House of Representatives changed to Committee on Science and Technology of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007. Committee on Science and Technology of House of Representatives changed to Committee on Science, Space, and Tech- nology of House of Representatives by House Resolu- tion No. 5, One Hundred Twelfth Congress, Jan. 5, 2011. § 1447f. Authorization of appropriations (a) In general For purposes of carrying out the provisions of this chapter, there are authorized to be appro- priated $18,000,000 for each of the fiscal years 1992 through 1996. (b) Allocation (1) Of funds appropriated in any fiscal year, not more than $500,000 shall be reserved for ad- ministration of this chapter by the National Oceanic and Atmospheric Administration and the Environmental Protection Agency. (2) Funds appropriated in a fiscal year which are available after allocation pursuant to para- graph (1), shall be used to support the adminis- trative costs of Boards established pursuant to section 1447b(a) of this title, provided that such funding does not exceed $300,000 for each re- search Board in each fiscal year. (3) Seventy-five percent of funds appropriated in a fiscal year available after allocation pursu- ant to paragraphs (1) and (2), shall be allocated equally among Boards located in regions sub- mitting research project grant applications pur- suant to section 1447d(b) of this title. (4) Twenty-five percent of funds appropriated in a fiscal year available after allocation pursu- ant to paragraphs (1) and (2), shall be all

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

16 U.S.C. § 3501 — Congressional statement of findings and purpose

**(a)** The Congress finds that— (1) coastal barriers along the Atlantic and Gulf coasts and along the shore areas of the Great Lakes of the United States and the adjacent wetlands, marshes, estuaries, inlets and nearshore waters provide— (A) habitats for migratory birds and other wildlife; and (B) habitats which are essential spawning, nursery, nesting, and feeding areas for commercially and recreationally important species of finfish and shellfish, as well as other aquatic organisms such as sea turtles; (2) coastal barriers contain resources of extraordinary scenic, scientific, recreational, natural, historic, archeological, cultural, and economic importance; which are being irretrievably damaged and lost due to development on, among, and adjacent to, such barriers; (3) coastal barriers serve as natural storm protective buffers and are generally unsuitable for development because they are vulnerable to hurricane and other storm damage and because natural shoreline recession and the movement of unstable sediments undermine manmade structures; (4) certain actions and programs of the Federal Government have subsidized and permitted development on coastal barriers and the result has been the loss of barrier resources, threats to human life, health, and property, and the expenditure of millions of tax dollars each year; and (5) a program of coordinated action by Federal, State, and local governments is critical to the more appropriate use and conservation of coastal barriers. **(b)** The Congress declares that it is the purpose of this chapter to minimize the loss of human life, wasteful expenditure of Federal revenues, and the damage to fish, wildlife, and other natural resources associated with the coastal barriers along the Atlantic and Gulf coasts and along

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

16 U.S.C. § 3501 — Congressional statement of findings and

Page 2301 TITLE 16—CONSERVATION § 3501 (1) domestic and international demand for agricultural products from the United States is great and is expected to significantly in- crease over the next twenty years; (2) the ability of the United States to pro- vide agricultural products to meet that de- mand is seriously impaired by the annual loss of five billion tons of soil due to wind and water erosion; (3) the battle against soil erosion is being lost despite the annual expenditure of millions of dollars by the Federal Government on re- search, technical assistance, and conservation incentives to control soil erosion; (4) conservation tillage practices are esti- mated to reduce soil erosion by 50 to 90 per centum over conventional farming practices; and (5) conservation tillage may result in better yields, greater land use flexibility, decreased fuel use, decreased labor and equipment costs, increased retention of soil moisture, and more productive land than conventional farming practices and may be adaptable to a broad range of soil types and slopes throughout the country. (b) It is the sense of Congress that the Sec- retary of Agriculture should, and is hereby urged and requested to— (1) direct the attention of our Nation’s farm- ers to the costs and benefits of conservation tillage as a means of controlling soil erosion and improving profitability; and (2) conduct a program of research designed to resolve any unanswered questions regarding the advantages and disadvantages of conserva- tion tillage over other soil conservation prac- tices. (Pub. L. 97–98, title XV, § 1553, Dec. 22, 1981, 95 Stat. 1345.) § 3473. Regulations The Secretary of Agriculture shall prescribe such regulations as may be necessary to carry out the provisions of this c

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

16 U.S.C. § 3502 — Definitions

**(a) In general** For purposes of this chapter: (1) **Coastal barrier** — The term “coastal barrier” means— (A) a depositional geologic feature (such as a bay barrier, tombolo, barrier spit, bluff, or barrier island) that— (i) is subject to wave, tidal, and wind energies; and (ii) protects landward aquatic habitats from direct wave attack; and (B) all associated aquatic habitats including the adjacent wetlands, marshes, estuaries, inlets, and nearshore waters. (2) **Committees** — The term “Committees” means the Committee on Natural Resources of the House of Representatives and the Committee on Environment and Public Works of the Senate. (3) **Financial assistance** (A) *In general* — The term “financial assistance” means any form of loan, grant, guaranty, insurance, payment, rebate, subsidy, or any other form of direct or indirect Federal assistance other than— (i) deposit or account insurance for customers of banks, savings and loan associations, credit unions, or similar institutions; (ii) the purchase of mortgages or loans by the Government National Mortgage Association, the Federal National Mortgage Association, or the Federal Home Loan Mortgage Corporation; (iii) assistance for environmental studies, planning, and assessments that are required incident to the issuance of permits or other authorizations under Federal law; and (iv) assistance pursuant to programs entirely unrelated to development, such as any Federal or federally assisted public assistance program or any Federal old-age survivors or disability insurance program. (B) *Flood insurance* — The term “financial assistance” includes flood insurance described in [section 4028 of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-secti

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

16 U.S.C. § 3502 — Definitions

Page 2302 TITLE 16—CONSERVATION § 3502 mercially and recreationally important spe- cies of finfish and shellfish, as well as other aquatic organisms such as sea turtles; (2) coastal barriers contain resources of ex- traordinary scenic, scientific, recreational, natural, historic, archeological, cultural, and economic importance; which are being irretrievably damaged and lost due to develop- ment on, among, and adjacent to, such bar- riers; (3) coastal barriers serve as natural storm protective buffers and are generally unsuitable for development because they are vulnerable to hurricane and other storm damage and be- cause natural shoreline recession and the movement of unstable sediments undermine manmade structures; (4) certain actions and programs of the Fed- eral Government have subsidized and per- mitted development on coastal barriers and the result has been the loss of barrier re- sources, threats to human life, health, and property, and the expenditure of millions of tax dollars each year; and (5) a program of coordinated action by Fed- eral, State, and local governments is critical to the more appropriate use and conservation of coastal barriers. (b) The Congress declares that it is the pur- pose of this chapter to minimize the loss of human life, wasteful expenditure of Federal rev- enues, and the damage to fish, wildlife, and other natural resources associated with the coastal barriers along the Atlantic and Gulf coasts and along the shore areas of the Great Lakes by restricting future Federal expendi- tures and financial assistance which have the ef- fect of encouraging development of coastal bar- riers, by establishing the John H. Chafee Coastal Barrier Resources System, and by considering the means and measures by which the long-

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

16 U.S.C. § 3504 — Limitations on Federal expenditures affecting the System

**(a) Construction or purchase of structure, facility, road, airport, etc.; projects to prevent erosion; exceptions** Except as provided in [section 3505 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3505&num=0&edition=prelim), no new expenditures or new financial assistance may be made available under authority of any Federal law for any purpose within the System, including, but not limited to— (1) the construction or purchase of any structure, appurtenance, facility, or related infrastructure; (2) the construction or purchase of any road, airport, boat landing facility, or other facility on, or bridge or causeway to, any System unit; and (3) the carrying out of any project to prevent the erosion of, or to otherwise stabilize, any inlet, shoreline, or inshore area, except that such assistance and expenditures may be made available on units designated pursuant to [section 3503 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section3503&num=0&edition=prelim) on maps numbered S01 through S08 and LA07 for purposes other than encouraging development and, in all units, in cases where an emergency threatens life, land, and property immediately adjacent to that unit. **(b) New expenditures or new financial assistance** An expenditure or financial assistance made available under authority of Federal law shall, for purposes of this chapter, be a new expenditure or new financial assistance if— (1) in any case with respect to which specific appropriations are required, no money for construction or purchase purposes was appropriated before the date on which the relevant System unit or portion of the System unit was included within the System under this chapter or the Coastal Barrier Improvement Ac

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

26 U.S.C. § 170 — Charitable, etc., contributions and gifts

**(a) Allowance of deduction** (1) **General rule** — There shall be allowed as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made within the taxable year. A charitable contribution shall be allowable as a deduction only if verified under regulations prescribed by the Secretary. (2) **Corporations on accrual basis** — In the case of a corporation reporting its taxable income on the accrual basis, if— (A) the board of directors authorizes a charitable contribution during any taxable year, and (B) payment of such contribution is made after the close of such taxable year and on or before the 15th day of the fourth month following the close of such taxable year, then the taxpayer may elect to treat such contribution as paid during such taxable year. The election may be made only at the time of the filing of the return for such taxable year, and shall be signified in such manner as the Secretary shall by regulations prescribe. (3) **Future interests in tangible personal property** — For purposes of this section, payment of a charitable contribution which consists of a future interest in tangible personal property shall be treated as made only when all intervening interests in, and rights to the actual possession or enjoyment of, the property have expired or are held by persons other than the taxpayer or those standing in a relationship to the taxpayer described in section 267(b) or 707(b). For purposes of the preceding sentence, a fixture which is intended to be severed from the real property shall be treated as tangible personal property. **(b) Percentage limitations** (1) **Individuals** — In the case of an individual, the deduction provided in subsection (a) shall be limited as provided in the succeeding subparagra

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

26 U.S.C. § 170 — Charitable, etc., contributions and gifts

Page 841 TITLE 26—INTERNAL REVENUE CODE § 170 section (a), be allowed with respect to the por- tion of the adjusted basis which is not the amor- tizable basis. [(h) Repealed. Pub. L. 92–178, title I, § 104(f)(2), Dec. 10, 1971, 85 Stat. 502] (i) Life tenant and remainderman In the case of property held by one person for life with remainder to another person, the de- duction under this section shall be computed as if the life tenant were the absolute owner of the property and shall be allowable to the life ten- ant. (j) Cross reference For special rule with respect to certain gain de- rived from the disposition of property the adjusted basis of which is determined with regard to this sec- tion, see section 1245. (Added Pub. L. 91–172, title VII, § 704(a), Dec. 30, 1969, 83 Stat. 667; amended Pub. L. 92–178, title I, § 104(f)(2), Dec. 10, 1971, 85 Stat. 502; Pub. L. 93–625, § 3(a), Jan. 3, 1975, 88 Stat. 2109; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XXI, § 2112(b), (c), Oct. 4, 1976, 90 Stat. 1834, 1906; Pub. L. 109–58, title XIII, § 1309(a)–(d), Aug. 8, 2005, 119 Stat. 1007; Pub. L. 109–135, title IV, § 402(e), Dec. 21, 2005, 119 Stat. 2611; Pub. L. 115–141, div. U, title IV, § 401(a)(51), Mar. 23, 2018, 132 Stat. 1186.) Editorial Notes REFERENCES IN TEXT The Federal Water Pollution Control Act, as amended (33 U.S.C. 466 et seq.), referred to in subsec. (d)(1)(B), is act June 30, 1948, ch. 758, as amended generally by Pub. L. 92–500, § 2, Oct. 18, 1972, 86 Stat. 816, which is classi- fied generally to chapter 26 (§ 1251 et seq.) of Title 33, Navigation and Navigable Waters. The subject matter of section 13(a) of the act, referred to in subsec. (d)(2), is covered by section 1362(1) of Title 33. For complete classification of this Ac

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 170

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 170. This identifies an authority to review, not proof of applicability.