16 USC 1112 - Tax treatment of any gift, devise or bequest to the Commission

Collapse to view only § 1112. Tax treatment of any gift, devise or bequest to the Commission

§ 1101. Definitions
§ 1102. Joint United States-Canadian Commission; establishment; functions
§ 1103. Powers of Commission
§ 1104. Membership of Commission
§ 1105. Compensation
§ 1106. Employees
§ 1107. Meetings and reports; inspection of records
§ 1108. Insurance
§ 1109. Court action; service of process
§ 1110. Liability
§ 1111. Exemption from taxation
§ 1112. Tax treatment of any gift, devise or bequest to the Commission
§ 1113. Authorization of appropriations

§ 1101. Definitions

For the purposes of this chapter:

(a) The term “Commission” means the Roosevelt Campobello International Park Commission.

(b) The term “United States members” means members of the Commission appointed by the President. The term “Canadian members” means members of the Commission appointed by the appropriate authorities in Canada.

(Pub. L. 88–363, § 2, July 7, 1964, 78 Stat. 299.)

§ 1102. Joint United States-Canadian Commission; establishment; functions

There shall be established, in accordance with the agreement between the Governments of the United States and Canada, signed January 22, 1964, a joint United States-Canadian Commission, to be called the “Roosevelt Campobello International Park Commission,” which shall have as its functions—

(a) to accept title from the Hammer family to the former Roosevelt estate comprising the Roosevelt home and other grounds on Campobello Island;

(b) to take the necessary measures to restore the Roosevelt home as closely as possible to its condition when it was occupied by President Franklin Delano Roosevelt;

(c) to administer as a memorial the Roosevelt Campobello International Park comprising the Roosevelt estate and such other lands as may be acquired.

(Pub. L. 88–363, § 3, July 7, 1964, 78 Stat. 299.)

§ 1103. Powers of Commission

The Commission shall have juridical personality and all powers and capacity necessary or appropriate for the purpose of performing its functions pursuant to the agreement between the Governments of the United States and Canada signed January 22, 1964, which shall include but not be limited to the power and capacity—

(a) to acquire property, both real and personal, or interests therein, by gift, including conditional gifts whether conditioned on the expenditure of funds to be met therefrom or not, by purchase, by lease or otherwise, and to hold or dispose of the same under such terms and conditions as it sees fit, excepting the power to dispose of the Roosevelt home and the tract of land on which it is located;

(b) to enter into contracts;

(c) to sue or be sued, complain and defend, implead and be impleaded, in any United States district court. In such suits, the Attorney General shall supervise and control the litigation;

(d) to appoint its own employees, including an executive secretary who shall act as secretary at meetings of the Commission and to fix the terms and conditions of their employment and compensation;

(e) to delegate to the executive secretary or other officials and to authorize the redelegation of such authority respecting the employment and direction of its employees and the other responsibilities of the Commission as it deems desirable and appropriate;

(f) to adopt such rules of procedure as it deems desirable to enable it to perform the functions set forth in this agreement;

(g) to charge admission fees for entrance to the park should the Commission consider such fees desirable; however, such fees shall be set at a level which will make the facilities readily available to visitors; any revenues derived from admission fees or concession operations of the Commission shall be transmitted in equal shares to the two Governments within sixty days of the end of the Commission’s fiscal year, the United States share to be turned over to the appropriate Federal agency for deposit into the United States Treasury in accordance with the laws governing entrance fees received by the National Park Service;

(h) to grant concessions; if deemed desirable;

(i) to adopt and use a seal;

(j) to obtain without reimbursement for use either in the United States or in Canada, legal, engineering, architectural, accounting, financial, maintenance, and other services, whether by assignment, detail, or otherwise, from competent agencies in the United States or in Canada, by arrangements with such agencies.

(Pub. L. 88–363, § 4, July 7, 1964, 78 Stat. 299.)

§ 1104. Membership of Commission

(a) Selection

(b) Chairman and Vice Chairman

(Pub. L. 88–363, § 5, July 7, 1964, 78 Stat. 300.)

§ 1105. Compensation

No compensation will be attached to the position of United States members of the Commission. United States members or their alternates shall be reimbursed by the Commission for travel expenses in accordance with section 5703 of title 5 and the Standardized Government Travel Regulations.

(Pub. L. 88–363, § 6, July 7, 1964, 78 Stat. 300.)

§ 1106. Employees

The Commission may employ both United States and Canadian citizens.

(Pub. L. 88–363, § 7, July 7, 1964, 78 Stat. 300.)

§ 1107. Meetings and reports; inspection of records

The Commission shall hold at least one meeting every calendar year and shall submit an annual report to the United States and Canadian Governments on or before March 31 of each year, including a general statement of the operation for the previous year and the results of an independent audit of the financial operations of the Commission. The Commission shall permit inspection of its records by the accounting agencies of both the United States and Canadian Governments.

(Pub. L. 88–363, § 8, July 7, 1964, 78 Stat. 301.)

§ 1108. Insurance

The Commission shall maintain insurance in reasonable amounts, including, but not limited to, liability and property insurance. Such insurance may not cover the Commissioners or employees of the Commission except when sued by name for acts done in the scope of their employment.

(Pub. L. 88–363, § 9, July 7, 1964, 78 Stat. 301.)

§ 1109. Court action; service of process

In an action against the Commission instituted in a district court of the United States, service of the summons and of the complaint upon the Commission shall be made by delivering a copy thereof to the United States attorney for the district in which the action is brought, or to an assistant United States attorney, or to a clerical employee designated by the United States attorney to accept service in a writing filed with the clerk of the court, and by sending a copy of the summons and of the complaint to the Commission by registered or certified mail.

(Pub. L. 88–363, § 10, July 7, 1964, 78 Stat. 301.)

§ 1110. Liability

(a) United States

(b) Payment; exemption of property from attachment, execution, etc.

(Pub. L. 88–363, § 11, July 7, 1964, 78 Stat. 301.)

§ 1111. Exemption from taxation

The Commission shall not be subject to Federal, State, or municipal taxation in the United States on any real or personal property held by it or on any gift, bequest, or devise to it of any personal or real property, or on its income, whether from governmental appropriations, admission fees, concessions, or donations.

(Pub. L. 88–363, § 12, July 7, 1964, 78 Stat. 301.)

§ 1112. Tax treatment of any gift, devise or bequest to the Commission

For the purpose of Federal income, estate, and gift taxes, any gift, devise, or bequest to or for the use of the Commission, and accepted by the Commission under authority of this chapter, shall be deemed to be a gift, devise, or bequest to or for the use of the United States, as the case may be, if it is not deducted as a gift, devise, or bequest to or for the use of the Government of Canada under the income, estate, or gift tax laws of the Government of Canada.

(Pub. L. 88–363, § 13, July 7, 1964, 78 Stat. 301.)

§ 1113. Authorization of appropriations

There are hereby authorized to be appropriated to the Department of the Interior without fiscal year limitation such sums as may be necessary for the purposes of this chapter and the agreement with the Government of Canada signed January 22, 1964, article 11 of which provides that the Governments of the United States and Canada shall share equally the costs of developing and the annual cost of operating and maintaining the Roosevelt Campobello International Park.

(Pub. L. 88–363, § 14, July 7, 1964, 78 Stat. 301.)