((a)) The Secretary of Transportation may accept and use conditional or unconditional gifts of property for the Department of Transportation. The Secretary may accept a gift of services in carrying out aviation duties and powers. Property accepted under this section and proceeds from that property must be used, as nearly as possible, under the terms of the gift.

((b)) The Department has a fund in the Treasury. Disbursements from the fund are made on order of the Secretary. The fund consists of—

((1)) gifts of money;

((2)) income from property accepted under this section and proceeds from the sale of that property; and

((3)) income from securities under subsection (c) of this section.

((c)) On request of the Secretary of Transportation, the Secretary of the Treasury may invest and reinvest amounts in the fund in securities of, or in securities whose principal and interest is guaranteed by, the United States Government.

((d)) Property accepted under this section is a gift to or for the use of the Government under the Internal Revenue Code of 1986 ( et seq.).