Page:United States Statutes at Large Volume 68A.djvu/451

 CH. 12—GIFT TAX

411

including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation; (3) a trust, or community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation; but only if such gifts are to be used within the United States exclusively for such purposes; (4) a fraternal society, order, or association, operating under the lodge system, but only if such gifts are to be used within the United States exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals; (5) posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual. (c)

DISALLOWANCE OF DEDUCTIONS IN CERTAIN C A S E S. —

For disallowance of certain charitable, etc., deductions otherwise allowable under this section, see sections 504 and 681. (d)

10

OTHER CROSS R E F E R E N C E S. — (1) For exemption of gifts to or for benefit of Library of Congress, s e e section 5 of the Act of March 3, 1925, as amended (56 Stat. 765; 2 U.S.C. 161). (2) For construction of gifts for benefit of library of Post Office Department as gifts to or for the use of the United States, see section 2 of the Act of August 8, 1946 (60 Stat. 924; 5 U.S.C. 393). (3) For exemption of gifts for benefit of Office of Naval Records and Library, Navy Department, s e e section 2 of the Act of March 4, 1937 (50 Stat. 2 5; 5 U.S.C. 419b). (4) For exemption of gifts to or for benefit of National Park Service, s e e section 5 of the Act of July 10, 1935 (49 Stat. 478; 16 U.S.C. 19c). (5) For construction of gifts accepted by the Secretary of State under the Foreign Service Act of 1946 as gifts to or for the use of the United States, s e e section 1021(e) of that Act (60 Stat. 1032; 22 U.S.C. 809). (6) For construction of gifts or bequests of money accepted by the Attorney General for credit to "Commissary Funds, Federal Prisons" as gifts or bequests to or for the use of the United States, see section 2 of the Act of May 15, 1952, 66 Stat. 73, as amended by the Act of July 9, 1952, 66 Stat. 479 (31 U.S.C. 725s-4). (7) For payment of tax on gifts of United States obligations to the United States, s e e section 24 of the Second Liberty Bond Act, as amended (59 Stat. 48, § 4; 31 U.S.C. 757e). (8) For construction of gifts for benefit of or use in connection with Naval Academy as gifts to or for the use of the United States, see section 3 of the Act of March 31, 1944 (58 Stat. 135; 34 U.S.C. 1115b). (9) For exemption of gifts for benefit of Naval Academy M u s e u m, see section 4 of the Act of March 26, 1938 (52 Stat. 119; 34 U.S.C. 1119). (10) For exemption of gifts received by National Archives Trust Fund Board, see section 7 of the National Archives Trust Fund Board Act (55 Stat. 582; 44 U.S.C. 300gg).

§ 2522(d) (10)

�