((a)) ** Contributions to Fund** For purposes of title 26, any contribution or gift to or for the use of the Fund shall 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 shall not be subject to any Federal, State, or local income or gift tax.

((c)) ** Exemption** For purposes of title 26, notwithstanding , the Fund shall be treated as described in and exempt from tax under .section 501(c)(1)(A) of title 26section 501(c)(1) of title 26section 501(a) of title 26