BOTANIC GARDEN Gifts and Donations Authorization and Funding Section 307E of the Legislative Branch Appropriations Act, 1989 (40 U. s. c. 216c) authorized the Architect of the Capitol, subject to the direction of the Joint Committee on the Library, to construct the National Garden and to accept gifts and donations, including funding and services, on behalf of the U. S. Botanic Garden to construct the National Garden. This legislation was amended by Section 209 of Public Law 102- 229, approved December 12, 1991, to authorize the Architect to solicit gifts and to accept non-compensated personal services for the construction of the National Garden or for the general benefit of the Botanic Garden, to deposit such gift funds into the Treasury and to expend such funds, subject to approval in Appropriations Acts. Any gift accepted will be a gift to the United States for purposes of income, estate, and gift tax laws. This legislation further provided that not more than $2,000,000 shall be accepted and available for obligation by In fiscal year 1993 it is requested that funding in an amount not to exceed $6,000,000 be authorized to be accepted and available for obligation by the Architect of the Capitol for construction, equipping, and maintaining the National Garden. Language is included for this purpose in the fiscal year 1993 budget as an administrative provision. 12.1 |