Section 38-1805.71 - Gifts, donations, bequests, and devises(a)In general. - A District of Columbia public school or a public charter school may accept directly from any person a gift, donation, bequest, or devise of any property, real or personal, without regard to any law or regulation of the District of Columbia.(b)Tax laws. - For the purposes of the income tax, gift tax, and estate tax laws of the Federal Government, any money or other property given, donated, bequeathed, or devised to a District of Columbia public school or a public charter school, shall be deemed to have been given, donated, bequeathed, or devised to or for the use of the District of Columbia.Apr. 26, 1996, 110 Stat. 1321 [264], Pub. L. 104-134, § 2571.