31 U.S.C. § 3113: Accepting gifts

money made only on the condition that it be used to reduce the public debt; an obligation of the Government included in the public debt made only on the condition that the obligation be canceled and retired and not reissued; and other intangible personal property made only on the condition that the property is sold and the proceeds from the sale used to reduce the public debt; and the Administrator of General Services may accept for the Government a gift of tangible property made only on the condition that it be sold and the proceeds from the sale be used to reduce the public debt. The Secretary and the Administrator each may reject a gift under this section when the rejection is in the interest of the Government. The Secretary and the Administrator shall convert a gift either of them accepts under subsection (a)(1)(C) or (2) of this section to money on the best terms available. If a gift accepted under subsection (a) of this section is subject to a gift or inheritance tax, the Secretary or the Administrator may pay the tax out of the proceeds of the gift or the proceeds of the redemption or sale of the gift. The Treasury has an account into which money received as gifts and proceeds from the sale or redemption of gifts under this section shall be deposited. The Secretary shall use the money in the account to pay at maturity, or to redeem or buy before maturity, an obligation of the Government included in the public debt. An obligation of the Government that is paid, redeemed, or bought with money from the account shall be canceled and retired and may not be reissued. Money deposited in the account is appropriated and may be expended to carry out this section. is given to the Government; becomes the property of the Government under the conditions of a trust; or is payable on the death of the owner to the Government (or to an officer of the Government in the officer’s official capacity). If the gift or transfer to the Government is subject to a gift or inheritance tax, the Secretary shall pay the tax out of the proceeds of redemption.