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2026-07-06 10:51:44 -04:00

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LegalText 18 U.S.C. § 4043 Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons us united_states_code code_section 18 CRIMES AND CRIMINAL PROCEDURE 303 BUREAU OF PRISONS 4043 18 U.S.C. § 4043 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc18@119-100.zip /us/usc/t18/s4043 data/legal/raw/us/code/title-18/usc18.xml e04a363871532cb7b21ba2fc69baf3a49870ad757e1550958c89c77fd2fae7c0 1a1bbbbdb59e376ada4eb7ad1056fd68d396679ee7ab59f0561af15006122708 195334b37435f928c570a95be5412db3303c540892632a4fa59777cb8533731e 2026-07-04 official
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18 U.S.C. § 4043 - Acceptance of gifts and bequests to the Commissary Funds, Federal Prisons

Text

The Attorney General may accept gifts or bequests of money for credit to the “Commissary Funds, Federal Prisons”. A gift or bequest under this section is a gift or bequest to or for the use of the United States under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).

(Added Pub. L. 97258, § 2(d)(4)(B), Sept. 13, 1982, 96 Stat. 1059; amended Pub. L. 99514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

Notes

Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large) 404331:725s4.May 15, 1952, ch. 289, § 2, 66 Stat. 72; July 9, 1952, ch. 600, 66 Stat. 479.

Editorial Notes

Amendments1986—Pub. L. 99514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Statutory Notes and Related Subsidiaries

Expenditures; Inmate Telephone SystemPub. L. 105277, div. A, § 101(b) [title I, § 108], Oct. 21, 1998, 112 Stat. 268150, 268167, provided that: “For fiscal year 1999 and thereafter, the Director of the Bureau of Prisons may make expenditures out of the Commissary Fund of the Federal Prison System, regardless of whether any such expenditure is security-related, for programs, goods, and services for the benefit of inmates (to the extent the provision of those programs, goods, or services to inmates is not otherwise prohibited by law), including— “(1) the installation, operation, and maintenance of the Inmate Telephone System; “(2) the payment of all the equipment purchased or leased in connection with the Inmate Telephone System; and “(3) the salaries, benefits, and other expenses of personnel who install, operate, and maintain the Inmate Telephone System.”

Deposit or Investment of Excess Amounts in Federal Prison Commissary FundSection 108 of H.R. 2076, One Hundred Fourth Congress, as passed by the House of Representatives on Dec. 6, 1995, and as enacted into law by Pub. L. 10491, title I, § 101(a), Jan. 6, 1996, 110 Stat. 11, as amended by Pub. L. 10499, title II, § 211, Jan. 26, 1996, 110 Stat. 37, provided that: “For fiscal year 1996 and each fiscal year thereafter, amounts in the Federal Prison Systems Commissary Fund, Federal Prisons, which are not currently needed for operations, shall be kept on deposit or invested in obligations of, or guaranteed by, the United States and all earnings on such investment shall be deposited in the Commissary Fund.” Similar provisions were contained in the following prior appropriation act: Pub. L. 103317, title I, § 107, Aug. 26, 1994, 108 Stat. 1735.