Page:United States Statutes at Large Volume 128.pdf/3146

128 STAT. 3122 § 101118. Tax exemptions; contributions toward costs of local government; contributions, gifts, or transfers to or for use of United States

(a) —The National Park Foundation and any income or property received or owned by it, and all transactions relating to that income or property, shall be exempt from all Federal, State, and local taxation.

(b) —The National Park Foundation may—
 * (1) contribute toward the costs of local government in amounts not in excess of those which it would be obligated to pay that government if it were not exempt from taxation by virtue of subsection (a) or by virtue of its being a charitable and nonprofit corporation; and
 * (2) agree to contribute with respect to property transferred to it and the income derived from the property if the agreement is a condition of the transfer.

(c) —Contributions, gifts, and other transfers made to or for the use of the Foundation shall be deemed to be contributions, gifts, or transfers to or for the use of the United States.

§ 101119. Liability of United States

The United States shall not be liable for any debts, defaults, acts, or omissions of the National Park Foundation.

§ 101120. Promotion of local fundraising support

(a) —The National Park Foundation shall design and implement a comprehensive program to assist and promote philanthropic programs of support at the individual System unit level.

(b) —The program under subsection (a) shall be implemented to—
 * (1) assist in the creation of local nonprofit support organizations; and
 * (2) provide support, national consistency, and management-improving suggestions for local nonprofit support organizations.

(c) —The program under subsection (a)—
 * (1) shall include the greatest number of System units as is practicable; and
 * (2) at a minimum shall include—
 * (A) a standard adaptable organizational design format to establish and sustain responsible management of a local nonprofit support organization for support of a System unit;
 * (B) standard and legally tenable bylaws and recommended money-handling procedures that can easily be adapted as applied to individual System units; and
 * (C) a standard training curriculum to orient and expand the operating expertise of personnel employed by local nonprofit support organizations.

(d) —The National Park Foundation shall report the progress of the program under subsection (a) in the annual report of the Foundation.

(e) —
 * (1) —Nothing in this section requires—