10 U.S.C. § 2608 — Acceptance of contributions for defense programs, projects, and activities; Defense Cooperation Account

(a) Acceptance authority. The Secretary may accept money or real or personal property from any person, foreign government, or international organization for Department of Defense use, and services from a foreign government or international organization for that use. (b) A Treasury special account called the “Defense Cooperation Account” is established, and accepted money and property-sale proceeds must be credited to it. (c) Account funds may be appropriated for section 114 functions only when authorized under section 114, and may be obligated or spent only as later appropriation Acts provide. (d) Property may be kept and used as donated, sold or otherwise disposed of under terms and procedures the Secretary chooses, or converted into a usable form. (e) Within 30 days after the second and fourth fiscal-year quarters, the Secretary must report to Congress on property accepted in the prior two quarters, describing every property item worth more than $1,000,000. For this threshold, the Secretary must combine similar items accepted during the quarter and components that together would make all or a substantial part of equipment or a facility. (f) The Secretary may use accepted property without specific authorization, but not for a program, project, or activity if doing so would violate an otherwise applicable prohibition or limit. (g) At the Secretary's request, the Treasury Secretary may invest account money in U.S. securities or securities with U.S.-guaranteed principal and interest. Investment interest and other income goes to the account. (h) The Secretary must notify Congress of every donor condition on use. (i) The Comptroller General must periodically audit accepted money and property at intervals considered warranted and report each audit's results to Congress. (j) “Contribution” includes a real-property devise or personal-property bequest. This section does not define those terms. (k) The Secretary must issue regulations carrying out this section.