40 U.S.C. § 8902
HISTORICAL AND REVISION NOTE | ||
Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
8902(a) | 40:1002. | Pub. L. 99-652, §2, Nov. 14, 1986, 100 Stat. 3650; Pub. L. 103-321, §2(a), Aug. 26, 1994, 108 Stat. 1793. |
8902(b) | 40:1010(e). | Pub. L. 99-652, §10(e), Nov. 14, 1986, 100 Stat. 3654. |
EDITORIAL NOTES
REFERENCES IN TEXTSection 501 of the Internal Revenue Code of 1986, referred to in subsec. (a)(4), is classified to section 501 of Title 26, Internal Revenue Code.
AMENDMENTS2003-Subsec. (a). Pub. L. 108-126 added subsec. (a) and struck out heading and text of former subsec. (a). Text read as follows: "In this chapter, the following definitions apply:"(1) COMMEMORATIVE WORK.-The term 'commemorative work'-"(A) means any statue, monument, sculpture, memorial, plaque, inscription, or other structure or landscape feature, including a garden or memorial grove, designed to perpetuate in a permanent manner the memory of an individual, group, event or other significant element of American history; but"(B) does not include an item described in subclause (A) that is located within the interior of a structure or a structure which is primarily used for other purposes. "(2) PERSON.-The term 'person' means-"(A) a public agency; and"(B) an individual, group or organization-"(i) described in section 501(c)(3) of the Internal Revenue Code of 1986 (26 U.S.C. 501(c)(3)) and exempt from tax under section 501(a) of the Code (26 U.S.C. 501(a)); and"(ii) authorized by Congress to establish a commemorative work in the District of Columbia and its environs."(3) THE DISTRICT OF COLUMBIA AND ITS ENVIRONS.-The term 'the District of Columbia and its environs' means land and property located in Areas I and II as depicted on the map numbered 869/86581, and dated May 1, 1986, that the National Park Service and the Administrator of General Services administer."
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2003 AMENDMENT Amendments by Pub. L. 108-126 not applicable to a commemorative work for which a site was approved in accordance with this chapter prior to Nov. 17, 2003, see section 205 of Pub. L. 108-126 set out as a note under section 8901 of this title.