---
kind: "section"
citation: "44 U.S.C. § 2308"
title: "44"
title_heading: "Public Printing and Documents"
number: "2308"
heading: "Tax exemption for gifts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/44/2308"
units:
  - "Chapter 23 — National Archives Trust Fund Board"
---

# §2308. Tax exemption for gifts


Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.


## Source credit

(Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1293.)

## Notes

### Historical and Revision Notes

Based on 44 U.S. Code, 1964 ed., § 300gg (July 9, 1941, ch. 284, § 7, 55 Stat. 582).