18 U.S.C. § 4043
§ 4043. Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons
The Attorney General may accept gifts or bequests of money for credit to the “Commissary Funds, Federal Prisons”. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 ( 26 U.S.C. 1 et seq.).
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