{"data":{"id":"us-dc/d.c.-code-38-1805.71","jurisdiction":"us-dc","citation":"D.C. Code § 38-1805.71","heading":"Gifts, donations, bequests, and devises.","body":"(a)\nA 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.\n\n(b)\nFor 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.","path":["Title 38. Educational Institutions.","Chapter 18. District of Columbia School Reform (Public Charter Schools).","Subchapter V. School Facilities Repair and Improvement.","Subpart C. Gifts, Donations, Bequests, and Devises."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/38-1805.71","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"01881b68e97019d6bccd6dd13443cd6d817e651f30f33db2e3f7db5c13e310f3","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-38-1805.61","next":"us-dc/d.c.-code-38-1806.01"},"notice":"GroundRules: Original legal text. Not legal advice."}