§ 2601. General gift funds

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1956

   Aug. 10, 1956, ch. 1041, 70A Stat. 144 · 70A Stat. 144

   Enacted · 10 U.S.C. § 2601

   Aug. 10, 1956, ch. 1041, 70A Stat. 144

   Source evidence

   Code source credit
   Aug. 10, 1956, ch. 1041, 70A Stat. 144

2. 1980

   Defense Officer Personnel Management Act

   Pub. L. 96–513 title V § 511(86) · 94 Stat. 2835

   Substituted · 10 U.S.C. § 2601(b)(4)

   Pub. L. 96–513 substituted “Secretary of Transportation” for “Secretary of the Treasury”

   Source evidence

   Code amendment note
   Subsec. (b)(4). Pub. L. 96–513 substituted “Secretary of Transportation” for “Secretary of the Treasury”.

   Enacted provision · exact public law section
   (86) Section 2601(b)(4) is amended by striking out “Secretary of the Treasury” and inserting in lieu thereof “Secretary of Transportation”.

3. 2002

   Homeland Security Act of 2002

   Pub. L. 107–296 title XVII § 1704(b)(1) · 116 Stat. 2135

   Substituted · 10 U.S.C. § 2601(b)(4)

   Pub. L. 107–296 substituted “Secretary of Homeland Security” for “Secretary of Transportation”

   Source evidence

   Code amendment note
   Subsec. (b)(4). Pub. L. 107–296 substituted “Secretary of Homeland Security” for “Secretary of Transportation”.

   Enacted provision · exact public law section
   (1) Title 10, United States Code, is amended in sections 101(9), 130b(a), 130b(c)(4), 130c(h)(1), 379, 513(d), 575(b)(2), 580(e)(6), 580a(e), 651(a), 671(c)(2), 708(a), 716(a), 717, 806(d)(2), 815(e), 888, 946(c)(1), 973(d), 978(d), 983(b)(1), 985(a), 1033(b)(1), 1033(d), 1034, 1037(c), 1044d(f), 1058(c), 1059(a), 1059(k)(1), 1073(a), 1074(c)(1), 1089(g)(2), 1090, 1091(a), 1124, 1143, 1143a(h), 1144, 1145(e), 1148, 1149, 1150(c), 1152(a), 1152(d)(1), 1153, 1175, 1212(a), 1408(h)(2), 1408(h)(8), 1463(a)(2), 1482a(b), 1510, 1552(a)(1), 1565(f), 1588(f)(4), 1589, 2002(a), 2302(1), 2306b(b), 2323(j)(2), 2376(2), 2396(b)(1), 2410a(a), 2572(a), 2575(a), 2578, 2601(b)(4), 2634(e), 2635(a), 2734(g), 2734a, 2775, 2830(b)(2), 2835, 2836, 4745(a), 5013a(a), 7361(b), 10143(b)(2), 10146(a), 10147(a), 10149(b), 10150, 10202(b), 10203(d), 10205(b), 10301(b), 12103(b), 12103(d), 12304, 12311(c), 12522(c), 12527(a)(2), 12731(b), 12731a(e), 16131(a), 16136(a), 16301(g), and 18501 by striking “of Transportation” each place it appears and inserting “of Homeland Security”.

   Effective date note
   Amendment by Pub. L. 107–296 effective on the date of transfer of the Coast Guard to the Department of Homeland Security, see section 1704(g) of Pub. L. 107–296, set out as a note under section 101 of this title.

4. 2006

   National Defense Authorization Act for Fiscal Year 2006

   Pub. L. 109–163 div. A title III § 374 · 119 Stat. 3136

   Amended · 10 U.S.C. § 2601

   Pub. L. 109–163 reenacted section catchline without change and amended text generally. Prior to amendment, section consisted of subsecs. (a) to (d) relating to general gift funds

   Source evidence

   Code amendment note
   Pub. L. 109–163 reenacted section catchline without change and amended text generally. Prior to amendment, section consisted of subsecs. (a) to (d) relating to general gift funds.

   Enacted provision · exact public law section
   SEC. 374. OPERATION AND USE OF GENERAL GIFT FUNDS OF THE DEPARTMENT OF DEFENSE AND COAST GUARD.   Section 2601 of title 10, United States Code, is amended to read as follows: “§ 2601. General gift funds “(a) General Authority to Accept Gifts.— Subject to subsection (d)(2), the Secretary concerned may accept, hold, administer, and spend any gift, devise, or bequest of real property, personal property, or money made on the condition that the gift, devise, or bequest be used for the benefit, or in connection with, the establishment, operation, or maintenance, of a school, hospital, library, museum, cemetery, or other institution or organization under the jurisdiction of the Secretary. “(b) Additional Authority to Accept Gifts to Benefit Certain Members, Dependents, and Civilian Employees.— (1) Subject to subsection (d)(2), the Secretary concerned may accept, hold, administer, and spend any gift, devise, or bequest of real property, personal property, money, or services made on the condition that the gift, devise, or bequest be used for the benefit of— “(A) members of the armed forces, including members performing full-time National Guard duty under section 502(f) of title 32, who incur a wound, injury, or illness while in the line of duty; “(B) civilian employees of the Department of Defense who incur a wound, injury, or illness while in the line of duty; “(C) dependents of such members or employees; and “(D) survivors of such members or employees who are killed. “(2) The Secretary concerned may not accept a gift of services from a foreign government or international organization under this subsection. A gift of real property, personal property, or money from a foreign government or international organization may be accepted under this subsection only if the gift is not designated for a specific individual. “(3) Regulations. The Secretary of Defense shall prescribe regulations specifying the conditions that may be attached to a gift, devise, or bequest accepted under this subsection. “(4) Expiration date. The authority to accept gifts, devises, or bequests under this subsection expires on December 31, 2007. “(c) Gift Funds.— Gifts and bequests of money, and the proceeds of the sale of property, received under subsection (a) or (b) shall be deposited in the Treasury in the following accounts: “(1) The Department of the Army General Gift Fund, in the case of deposits made by the Secretary of the Army. “(2) The Department of the Navy General Gift Fund, in the case of deposits made by the Secretary of the Navy. “(3) The Department of the Air Force General Gift Fund, in the case of deposits made by the Secretary of the Air Force. “(4) The Coast Guard General Gift Fund, in the case of deposits made by the Secretary of Homeland Security. “(5) The Department of Defense General Gift Fund, in the case of deposits made by the Secretary of Defense. “(d) Use of Gifts; Prohibitions.— (1) Except as provided in paragraph (2), property and money accepted under subsection (a) or (b) may be used by the Secretary concerned, and services accepted under subsection (b) may be performed, without further specific authorization in law. “(2) Property and money may not be accepted under subsection (a) and property, money, and services may not be accepted under subsection (b)— “(A) if the use of the property or money or the performance of the services in connection with any program, project, or activity would result in the violation of any prohibition or limitation otherwise applicable to such program, project, or activity; “(B) if the conditions attached to the property, money, or services are inconsistent with applicable law or regulations; “(C) if the Secretary concerned determines that the use of the property or money or the performance of the services would reflect unfavorably on the ability of the Department of Defense or the Coast Guard, any employee of the Department or Coast Guard, or any member of the armed forces to carry out any responsibility or duty in a fair and objective manner; or “(D) if the Secretary concerned determines that the use of the property or money or the performance of the services would compromise the integrity or appearance of integrity of any program of the Department of Defense or Coast Guard, or any individual involved in such a program. “(3) The Secretary concerned may disburse funds deposited in a gift fund referred to in subsection (c) for the purposes specified in subsections (a) and (b), subject to the terms of the gift, devise, or bequest. “(e) Payment of Expenses.— The Secretary concerned may pay all necessary expenses in connection with the conveyance or transfer of a gift, devise, or bequest accepted under this section. “(f) Treatment of Gifts.— For the purposes of Federal income, estate, and gift taxes, any property or money accepted under subsection (a) and any property, money, or services accepted under subsection (b) shall be considered as a gift, devise, or bequest to or for the use of the United States. “(g) Management of Funds.— In the case of each gift fund referred to in subsection (c), the Secretary of the Treasury, upon the request of the Secretary concerned, may retain money, securities, and the proceeds of the sale of securities in the gift fund and may invest money and reinvest the proceeds of the sale of securities in the gift fund in securities of the United States or in securities guaranteed as to principal and interest by the United States. The interest and profits accruing from those securities shall be deposited to the credit of the gift fund and may be disbursed as provided in subsection (d). “(h) Comptroller General Review.— The Comptroller General shall make periodic audits of gifts, devises, and bequests accepted under subsection (a) or (b) at such intervals as the Comptroller General Reports. determines to be warranted. The Comptroller General shall submit to Congress a report on the results of each such audit. “(i) Definitions.— In this section: “(1) The term ‘Secretary concerned’ includes the Secretary of Defense. “(2) The term ‘services’ includes activities that benefit the morale, welfare, or recreation of members of the armed forces and their dependents or are related or incidental to the conveyance of a gift, devise, or bequest of real property or personal property under subsection (a) or (b).” .

5. 2008

   National Defense Authorization Act for Fiscal Year 2008

   Pub. L. 110–181 div. A title V § 593(a) · 122 Stat. 3

   Struck · 10 U.S.C. § 2601(b)(4)

   Pub. L. 110–181 struck out par. (4) which read as follows: “The authority to accept gifts, devises, or bequests under this subsection expires on December 31, 2007.”

   Source evidence

   Code amendment note
   Subsec. (b)(4). Pub. L. 110–181 struck out par. (4) which read as follows: “The authority to accept gifts, devises, or bequests under this subsection expires on December 31, 2007.”

   Enacted provision · exact public law section
   (a) Permanent Authority To Accept Gifts on Behalf of the Wounded.— Section 2601(b) of title 10, United States Code, is amended by striking paragraph (4).

6. 2013

   Military Construction Authorization Act for Fiscal Year 2013

   Pub. L. 112–239 § 2852(a)(1) · 126 Stat. 1632

   1. Amended · 10 U.S.C. § 2601(a)

      Pub. L. 112–239, § 2852(a)(1), designated existing provisions as par. (1)

   2. Substituted · 10 U.S.C. § 2601(a)

      Pub. L. 112–239, § 2852(a)(1), substituted “The” for “Subject to subsection (d)(2), the”

   3. Added · 10 U.S.C. § 2601(a)

      Pub. L. 112–239, § 2852(a)(1), added par. (2)

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 112–239, § 2852(a)(1), designated existing provisions as par. (1), substituted “The” for “Subject to subsection (d)(2), the”, and added par. (2).

   Enacted provision · exact public law section
   (1) In general.— Subsection (a) of section 2601 of title 10, United States Code, is amended— (A) by striking “Subject to subsection (d)(2), the” and inserting “(1) The”; and (B) by adding at the end the following new paragraph: “(2) (A) Notwithstanding section 1342 of title 31, the Secretary concerned may accept a gift of services for a military museum program from a nonprofit entity established for the purpose of supporting a military museum program. Employees or personnel of a nonprofit entity who provide a gift of services under this subparagraph may not be considered to be employees of the United States. “(B) For the use and benefit of a military museum program, the Secretary concerned may solicit from a bona fide collector a gift of books, manuscripts, works of art, historical artifacts, drawings, plans, models, or condemned or obsolete combat materiel.” .

7. 2013

   Military Construction Authorization Act for Fiscal Year 2013

   Pub. L. 112–239 § 2852(a)(2)(A) · 126 Stat. 1632

   Substituted · 10 U.S.C. § 2601(b)(1)

   Pub. L. 112–239, § 2852(a)(2)(A), substituted “The” for “Subject to subsection (d)(2), the” in introductory provisions

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 112–239, § 2852(a)(2)(A), substituted “The” for “Subject to subsection (d)(2), the” in introductory provisions.

   Enacted provision · exact public law section
   (A) in subsection (b)(1), by striking “Subject to subsection (d)(2), the” and inserting “The”;

8. 2013

   Military Construction Authorization Act for Fiscal Year 2013

   Pub. L. 112–239 § 2852(a)(2)(B)(i) · 126 Stat. 1632

   Substituted · 10 U.S.C. § 2601(d)(1)

   Pub. L. 112–239, § 2852(a)(2)(B)(i), substituted “such subsections” for “subsection (b)”

   Source evidence

   Code amendment note
   Subsec. (d)(1). Pub. L. 112–239, § 2852(a)(2)(B)(i), substituted “such subsections” for “subsection (b)”.

   Enacted provision · exact public law section
   (i) in paragraph (1), by striking “subsection (b)” and inserting “such subsections”; and

9. 2013

   Military Construction Authorization Act for Fiscal Year 2013

   Pub. L. 112–239 § 2852(a)(2)(B)(ii) · 126 Stat. 1632

   Substituted · 10 U.S.C. § 2601(d)(2)

   Pub. L. 112–239, § 2852(a)(2)(B)(ii), substituted “, money, and services may not be accepted under subsection (a) or” for “and money may not be accepted under subsection (a) and property, money, and services may not be accepted under subsection” in introductory provisions

   Source evidence

   Code amendment note
   Subsec. (d)(2). Pub. L. 112–239, § 2852(a)(2)(B)(ii), substituted “, money, and services may not be accepted under subsection (a) or” for “and money may not be accepted under subsection (a) and property, money, and services may not be accepted under subsection” in introductory provisions.

   Enacted provision · exact public law section
   (ii) in paragraph (2), by striking “and money may not be accepted under subsection (a) and property, money, and services may not be accepted under subsection” and inserting “, money, and services may not be accepted under subsection (a) or”; and

10. 2013

    Military Construction Authorization Act for Fiscal Year 2013

    Pub. L. 112–239 § 2852(a)(2)(C) · 126 Stat. 1632

    Substituted · 10 U.S.C. § 2601(f)

    Pub. L. 112–239, § 2852(a)(2)(C), substituted “, money, or services accepted under subsection (a) or” for “or money accepted under subsection (a) and any property, money, or services accepted under subsection”

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 112–239, § 2852(a)(2)(C), substituted “, money, or services accepted under subsection (a) or” for “or money accepted under subsection (a) and any property, money, or services accepted under subsection”.

    Enacted provision · exact public law section
    (C) in subsection (f), by striking “or money accepted under subsection (a) and any property, money, or services accepted under subsection” and inserting “, money, or services accepted under subsection (a) or”.

11. 2013

    National Defense Authorization Act for Fiscal Year 2013

    Pub. L. 112–239 § 587(a) · 126 Stat. 1632

    Inserted · 10 U.S.C. § 2601(i)(2)

    Pub. L. 112–239, § 587(a), inserted “education,” before “morale,”

    Source evidence

    Code amendment note
    Subsec. (i)(2). Pub. L. 112–239, § 587(a), inserted “education,” before “morale,”.

    Enacted provision · exact public law section
    (a) Activities Benefitting Education as Services Eligible for Acceptance.— Section 2601(i)(2) of title 10, United States Code, is amended by inserting “education,” before “morale,”.

12. 2015

    Military Construction Authorization Act for Fiscal Year 2016

    Pub. L. 114–92 div. B title XXVIII § 2812 · 129 Stat. 726

    1. Added · 10 U.S.C. § 2601(e)(j)

       Pub. L. 114–92 added subsec. (e)

    2. Redesignated · 10 U.S.C. § 2601(e)(j)

       Pub. L. 114–92 redesignated former subsecs. (e) to (i) as (f) to (j), respectively

    Source evidence

    Code amendment note
    Subsecs. (e) to (j). Pub. L. 114–92 added subsec. (e) and redesignated former subsecs. (e) to (i) as (f) to (j), respectively.

    Enacted provision · exact public law section
    SEC. 2812. ENHANCEMENT OF AUTHORITY TO ACCEPT CONDITIONAL GIFTS OF REAL PROPERTY ON BEHALF OF MILITARY SERVICE ACADEMIES.   Section 2601 of title 10, United States Code, is amended— (1) by redesignating subsections (e), (f), (g), (h), and (i) as subsections (f), (g), (h), (i), and (j), respectively; and (2) by inserting after subsection (d) the following new subsection (e): “(e) Acceptance of Real Property Gifts; Naming Rights.— (1) The Secretary concerned may accept a gift under subsection (a) or (b) consisting of the provision, acquisition, enhancement, or construction of real property offered to the United States Military Academy, the Naval Academy, the Air Force Academy, or the Coast Guard Academy even though the gift will be subject to the condition that the real property, or a portion thereof, bear a specified name. “(2) The authority conferred by this subsection may be delegated by the Secretary concerned only to a civilian official appointed by the President, by and with the advice and consent of the Senate. “(3) A gift may not be accepted under paragraph (1) if— “(A) the acceptance of the gift or the imposition of the naming-rights condition would reflect unfavorably upon the United States, as provided in subsection (d)(2); or “(B) the real property to be subject to the condition, or portion thereof, has been named by an act of Congress. “(4) The Secretaries concerned shall issue uniform regulations governing the circumstances under which gifts conditioned on naming rights may be accepted, appropriate naming conventions, and suitable display standards.” .

13. 2021

    Military Construction Authorization Act for Fiscal Year 2021

    Pub. L. 116–283 § 2821(a)(1) · 134 Stat. 3388

    Struck · 10 U.S.C. § 2601(e)

    Pub. L. 116–283, § 2821(a)(1), struck out “Real” before “Property” in heading

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 116–283, § 2821(a)(1), struck out “Real” before “Property” in heading.

    Enacted provision · exact public law section
    (1) in the subsection heading, by striking “Real”;

14. 2021

    Military Construction Authorization Act for Fiscal Year 2021

    Pub. L. 116–283 § 2821(b)(1) · 134 Stat. 3388

    Substituted · 10 U.S.C. § 2601(e)(1)

    Pub. L. 116–283, § 2821(b)(1), substituted “an eligible entity” for “the United States Military Academy, the Naval Academy, the Air Force Academy, or the Coast Guard Academy”

    Source evidence

    Code amendment note
    Subsec. (e)(1). Pub. L. 116–283, § 2821(b)(1), substituted “an eligible entity” for “the United States Military Academy, the Naval Academy, the Air Force Academy, or the Coast Guard Academy”.

    Enacted provision · exact public law section
    (1) in paragraph (1), by striking “the United States Military Academy, the Naval Academy, the Air Force Academy, or the Coast Guard Academy” and inserting “an eligible entity”; and

15. 2021

    Military Construction Authorization Act for Fiscal Year 2021

    Pub. L. 116–283 § 2821(a)(2) · 134 Stat. 3388

    Inserted · 10 U.S.C. § 2601(e)(1)

    Pub. L. 116–283, § 2821(a)(2), inserted “or personal” after “real” in two places

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 116–283, § 2821(a)(2), inserted “or personal” after “real” in two places.

    Enacted provision · exact public law section
    (2) in paragraph (1), by inserting “or personal” after “real” both places it appears; and

16. 2021

    Military Construction Authorization Act for Fiscal Year 2021

    Pub. L. 116–283 § 2821(a)(3) · 134 Stat. 3388

    Inserted · 10 U.S.C. § 2601(e)(3)(B)

    Pub. L. 116–283, § 2821(a)(3), inserted “or personal” after “real”

    Source evidence

    Code amendment note
    Subsec. (e)(3)(B). Pub. L. 116–283, § 2821(a)(3), inserted “or personal” after “real”.

    Enacted provision · exact public law section
    (3) in paragraph (3)(B), by inserting “or personal” after “real”.

17. 2021

    Military Construction Authorization Act for Fiscal Year 2021

    Pub. L. 116–283 § 2821(b)(2) · 134 Stat. 3388

    Added · 10 U.S.C. § 2601(e)(5)

    Pub. L. 116–283, § 2821(b)(2), added par. (5)

    Source evidence

    Code amendment note
    Subsec. (e)(5). Pub. L. 116–283, § 2821(b)(2), added par. (5).

    Enacted provision · exact public law section
    (2) by adding at the end the following new paragraph: “(5) In this subsection, the term ‘eligible entity’ means each of the following: “(A) The United States Military Academy, the Naval Academy, the Air Force Academy, and the Coast Guard Academy. “(B) The professional military education schools listed in section 2162(d) of this title and the Defense Acquisition University. “(C) A military museum.” .

18. 2024

    Pub. L. 118–159 div. A title V § 556 · 138 Stat. 1896

    Inserted · 10 U.S.C. § 2601(a)(2)(A)

    Pub. L. 118–159 inserted “or a professional military education institution” after “museum program” in two places

    Unresolved: Pub. L. 118–159 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (a)(2)(A). Pub. L. 118–159 inserted “or a professional military education institution” after “museum program” in two places.

19 of 21 references resolved to an enrolled provision · 1 partial · 1 unresolved