((a)) ** .—**
((1)) The Secretary concerned may accept, hold, administer, and spend any gift, devise, or bequest of real property, personal property, or money made on the condition that the gift, devise, or bequest be used for the benefit, or in connection with, the establishment, operation, or maintenance, of a school, hospital, library, museum, cemetery, or other institution or organization under the jurisdiction of the Secretary.
((2))
((A)) Notwithstanding , the Secretary concerned may accept a gift of services for a military museum program or a professional military education institution from a nonprofit entity established for the purpose of supporting a military museum program or a professional military education institution. Employees or personnel of a nonprofit entity who provide a gift of services under this subparagraph may not be considered to be employees of the United States.
((B)) For the use and benefit of a military museum program, the Secretary concerned may solicit from a bona fide collector a gift of books, manuscripts, works of art, historical artifacts, drawings, plans, models, or condemned or obsolete combat materiel.
((b)) ** .—**
((1)) The Secretary concerned may accept, hold, administer, and spend any gift, devise, or bequest of real property, personal property, money, or services made on the condition that the gift, devise, or bequest be used for the benefit of—
((A)) members of the armed forces, including members performing full-time National Guard duty under , who incur a wound, injury, or illness while in the line of duty;
((B)) civilian employees of the Department of Defense who incur a wound, injury, or illness while in the line of duty;
((C)) dependents of such members or employees; and
((D)) survivors of such members or employees who are killed.
((2)) The Secretary concerned may not accept a gift of services from a foreign government or international organization under this subsection. A gift of real property, personal property, or money from a foreign government or international organization may be accepted under this subsection only if the gift is not designated for a specific individual.
((3)) The Secretary of Defense shall prescribe regulations specifying the conditions that may be attached to a gift, devise, or bequest accepted under this subsection.
((c)) ** .—** Gifts and bequests of money, and the proceeds of the sale of property, received under subsection (a) or (b) shall be deposited in the Treasury in the following accounts:
((1)) The Department of the Army General Gift Fund, in the case of deposits made by the Secretary of the Army.
((2)) The Department of the Navy General Gift Fund, in the case of deposits made by the Secretary of the Navy.
((3)) The Department of the Air Force General Gift Fund, in the case of deposits made by the Secretary of the Air Force.
((4)) The Coast Guard General Gift Fund, in the case of deposits made by the Secretary of Homeland Security.
((5)) The Department of Defense General Gift Fund, in the case of deposits made by the Secretary of Defense.
((d)) ** .—**
((1)) Except as provided in paragraph (2), property and money accepted under subsection (a) or (b) may be used by the Secretary concerned, and services accepted under such subsections may be performed, without further specific authorization in law.
((2)) Property, money, and services may not be accepted under subsection (a) or (b)—
((A)) if the use of the property or money or the performance of the services in connection with any program, project, or activity would result in the violation of any prohibition or limitation otherwise applicable to such program, project, or activity;
((B)) if the conditions attached to the property, money, or services are inconsistent with applicable law or regulations;
((C)) if the Secretary concerned determines that the use of the property or money or the performance of the services would reflect unfavorably on the ability of the Department of Defense or the Coast Guard, any employee of the Department or Coast Guard, or any member of the armed forces to carry out any responsibility or duty in a fair and objective manner; or
((D)) if the Secretary concerned determines that the use of the property or money or the performance of the services would compromise the integrity or appearance of integrity of any program of the Department of Defense or Coast Guard, or any individual involved in such a program.
((3)) The Secretary concerned may disburse funds deposited in a gift fund referred to in subsection (c) for the purposes specified in subsections (a) and (b), subject to the terms of the gift, devise, or bequest.
((e)) ** .—**
((1)) The Secretary concerned may accept a gift under subsection (a) or (b) consisting of the provision, acquisition, enhancement, or construction of real or personal property offered to an eligible entity even though the gift will be subject to the condition that the real or personal property, or a portion thereof, bear a specified name.
((2)) The authority conferred by this subsection may be delegated by the Secretary concerned only to a civilian official appointed by the President, by and with the advice and consent of the Senate.
((3)) A gift may not be accepted under paragraph (1) if—
((A)) the acceptance of the gift or the imposition of the naming-rights condition would reflect unfavorably upon the United States, as provided in subsection (d)(2); or
((B)) the real or personal property to be subject to the condition, or portion thereof, has been named by an act of Congress.
((4)) The Secretaries concerned shall issue uniform regulations governing the circumstances under which gifts conditioned on naming rights may be accepted, appropriate naming conventions, and suitable display standards.
((5)) In this subsection, the term “eligible entity” means each of the following:
((A)) The United States Military Academy, the Naval Academy, the Air Force Academy, and the Coast Guard Academy.
((B)) The professional military education schools listed in and the Defense Acquisition University.
((C)) A military museum.
((f)) ** .—** The Secretary concerned may pay all necessary expenses in connection with the conveyance or transfer of a gift, devise, or bequest accepted under this section.
((g)) ** .—** For the purposes of Federal income, estate, and gift taxes, any property, money, or services accepted under subsection (a) or (b) shall be considered as a gift, devise, or bequest to or for the use of the United States.
((h)) ** .—** In the case of each gift fund referred to in subsection (c), the Secretary of the Treasury, upon the request of the Secretary concerned, may retain money, securities, and the proceeds of the sale of securities in the gift fund and may invest money and reinvest the proceeds of the sale of securities in the gift fund in securities of the United States or in securities guaranteed as to principal and interest by the United States. The interest and profits accruing from those securities shall be deposited to the credit of the gift fund and may be disbursed as provided in subsection (d).
((i)) ** .—** The Comptroller General shall make periodic audits of gifts, devises, and bequests accepted under subsection (a) or (b) at such intervals as the Comptroller General determines to be warranted. The Comptroller General shall submit to Congress a report on the results of each such audit.
((j)) ** .—** In this section:
((1)) The term “Secretary concerned” includes the Secretary of Defense.
((2)) The term “services” includes activities that benefit the education, morale, welfare, or recreation of members of the armed forces and their dependents or are related or incidental to the conveyance of a gift, devise, or bequest of real property or personal property under subsection (a) or (b).