2 U.S. Code § 1953

2 U.S. Code § 1953 is about Tax treatment of Fund. It is under Part D (United States Capitol Police Memorial Fund) of Subchapter I (Organization and Administration) of Chapter 29 (Capitol Police) of Title 2 (The Congress) of the Code.

(a) Contributions to Fund
For purposes of title 26, any contribution or gift to or for the use of the Fund shall be treated as a contribution or gift for exclusively public purposes to or for the use of an organization described in section 170(c)(1) of title 26.

(b) Treatment of payments from Fund
Any payment from the Fund shall not be subject to any Federal, State, or local income or gift tax.

(c) Exemption
For purposes of title 26, notwithstanding section 501(c)(1)(A) of title 26, the Fund shall be treated as described in section 501(c)(1) of title 26 and exempt from tax under section 501(a) of title 26.