18 U.S.C. § 4043

Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons

The Attorney General may accept gifts or bequests of money for credit to the “Commissary Funds, Federal Prisons”. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 ( 26 U.S.C. 1 et seq.).

(Added Pub. L. 97–258, § 2(d)(4)(B) , Sept. 13, 1982 , 96 Stat. 1059 ; amended Pub. L. 99–514, § 2 , Oct. 22, 1986 , 100 Stat. 2095 .)