---
kind: "section"
citation: "2 U.S.C. § 1953"
title: "2"
title_heading: "The Congress"
number: "1953"
heading: "Tax treatment of Fund"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/2/1953"
units:
  - "Chapter 29 — Capitol Police"
  - "Subchapter I — Organization and Administration"
  - "Part D — United States Capitol Police Memorial Fund"
---

# §1953. Tax treatment of Fund

- (a) **Contributions to Fund—** For purposes of [title 26](/usc/26.md), 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](/usc/26/170.md?p=c-1).
- (b) **Treatment of payments from Fund—** Any payment from the Fund shall not be subject to any Federal, [State](/usc/2/4556.md?p=1), or local income or gift tax.
- (c) **Exemption—** For purposes of [title 26](/usc/26.md), notwithstanding [section 501(c)(1)(A) of title 26](/usc/26/501.md?p=c-1-A), the Fund shall be treated as described in [section 501(c)(1) of title 26](/usc/26/501.md?p=c-1) and exempt from tax under [section 501(a) of title 26](/usc/26/501.md?p=a).

## Source credit

(Pub. L. 105–223, § 3, Aug. 7, 1998, 112 Stat. 1250.)

## Notes

### Editorial Notes

### Codification

Section was classified to section 207c–2 of former Title 40, prior to the enactment of Title 40, Public Buildings, Property, and Works, by Pub. L. 107–217, § 1, Aug. 21, 2002, 116 Stat. 1062.