District of Columbia Statutes
§ 38-1805.71 — Gifts, donations, bequests, and devises.
District of Columbia § 38-1805.71
JurisdictionDistrict of Columbia
Title 38Educational Institutions.
Ch. 18District of Columbia School Reform (Public Charter Schools).
Subch. VSchool Facilities Repair and Improvement.
Subpart CGifts, Donations, Bequests, and Devises.
This text of District of Columbia § 38-1805.71 (Gifts, donations, bequests, and devises.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 38-1805.71 (2026).
Text
(a)A District of Columbia public school or a public charter school may accept directly from any person a gift, donation, bequest, or devise of any property, real or personal, without regard to any law or regulation of the District of Columbia.
(b)For the purposes of the income tax, gift tax, and estate tax laws of the Federal Government, any money or other property given, donated, bequeathed, or devised to a District of Columbia public school or a public charter school, shall be deemed to have been given, donated, bequeathed, or devised to or for the use of the District of Columbia.
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Legislative History
Apr. 26, 1996, 110 Stat. 1321 144, Pub. L. 104-134, § 2571
Nearby Sections
15
§ 38-1001
Definitions.§ 38-1003
Accountability for funds received.§ 38-1011.02
Targeted Program areas.§ 38-1011.04
Sources of funding.§ 38-1011.05
Rules.§ 38-103
Annual estimates.§ 38-106
Removal of Superintendent.§ 38-107
Supervisor of Manual Training.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 38-1805.71, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/38-1805.71.