2 U.S.C. § 1953 — Tax treatment of Fund

(a) Contributions to Fund For purposes of title 26, any contribution or gift to or for the use of the Fund must be treated as a contribution or gift for exclusively public purposes to or for the use of an organization described in section 170(c)(1) of title 26. (b) Treatment of payments from Fund Any payment from the Fund must not be subject to any Federal, State, or local income or gift tax. (c) Exemption For purposes of title 26, notwithstanding section 501(c)(1)(A) of title 26, the Fund must be treated as described in section 501(c)(1) of title 26 and exempt from tax under section 501(a) of title 26.