Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-54/chapter-1011/section-101118.md

@@ -0,0 +1,47 @@
+---
+type: "LegalText"
+title: "54 U.S.C. § 101118"
+description: "Tax exemptions; contributions toward costs of local government; contributions, gifts, or transfers to or for use of United States"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 54
+title_name: "NATIONAL PARK SERVICE AND RELATED PROGRAMS"
+chapter_number: "1011"
+chapter_name: "DONATIONS"
+section: "101118"
+citation: "54 U.S.C. § 101118"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc54@119-100.zip"
+source_identifier: "/us/usc/t54/s101118"
+source_file: "data/legal/raw/us/code/title-54/usc54.xml"
+source_hash: "6a185c2c070a06b13794788ea4f980a3c81b501653f8a002ee7e31b77cb659c3"
+raw_snapshot_hash: "ae37e9ba9ffe98b17fb5695939469d1407e46b028e81e9ffb76abd1481eeb360"
+text_hash: "14dec3c64f85c3cb4909a5d463b2a0f5a4192e7c22f9cafcc9fbfa1f8b71bcea"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 54 U.S.C. § 101118 - Tax exemptions; contributions toward costs of local government; contributions, gifts, or transfers to or for use of United States
+
+## Text
+
+(a) Tax Exemption.— The National Park Foundation and any income or property received or owned by it, and all transactions relating to that income or property, shall be exempt from all Federal, State, and local taxation.
+
+(b) Contributions In Lieu of Taxes.— The National Park Foundation may—
+
+(1) contribute toward the costs of local government in amounts not in excess of those which it would be obligated to pay that government if it were not exempt from taxation by virtue of subsection (a) or by virtue of its being a charitable and nonprofit corporation; and
+
+(2) agree to contribute with respect to property transferred to it and the income derived from the property if the agreement is a condition of the transfer.
+
+(c) Transfers Deemed To Be to or for the Use of United States.— Contributions, gifts, and other transfers made to or for the use of the Foundation shall be deemed to be contributions, gifts, or transfers to or for the use of the United States.
+
+(Pub. L. 113–287, § 3, Dec. 19, 2014, 128 Stat. 3122.)
+
+## Notes
+
+Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 10111816 U.S.C. 19l.Pub. L. 90–209, § 8, Dec. 18, 1967, 81 Stat. 657. In subsection (b), the words “in the discretion of its directors” are omitted as unnecessary.