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Current as of January 01, 2024 | Updated by FindLaw Staff
(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.
Cite this article: FindLaw.com - District of Columbia Code Division VI. Education, Libraries, and Cultural Institutions. § 38-1805.71. Gifts, donations, bequests, and devises. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-vi-education-libraries-and-cultural-institutions/dc-code-sect-38-1805-71/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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