---
type: "LegalText"
title: "44 U.S.C. § 2308"
description: "Tax exemption for gifts"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 44
title_name: "PUBLIC PRINTING AND DOCUMENTS"
chapter_number: "23"
chapter_name: "NATIONAL ARCHIVES TRUST FUND BOARD"
section: "2308"
citation: "44 U.S.C. § 2308"
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_usc44@119-100.zip"
source_identifier: "/us/usc/t44/s2308"
source_file: "data/legal/raw/us/code/title-44/usc44.xml"
source_hash: "ff2f2f37ac7c8d23b28b84e3556c4aebbbf17da57ab4b1529ab555e07b5d3808"
raw_snapshot_hash: "2d7109056b4815718203e8d99c9ee6fe3ab744f578883b59654fe3adb211b4a0"
text_hash: "83bdf49fb3188bdaad5da8946e0f61efc40a84c7ed0140ef92f64ea99a3263f6"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 44 U.S.C. § 2308 - Tax exemption for gifts

## Text

Gifts and bequests received by the Board under this chapter, and the income from them are exempt from taxes.

(Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1293.)

## Notes

Historical and Revision NotesBased on 44 U.S. Code, 1964 ed., § 300gg (July 9, 1941, ch. 284, § 7, 55 Stat. 582).