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republic-os/legal/us/code/title-16/chapter-3/section-583j-5.md
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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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---
type: "LegalText"
title: "16 U.S.C. § 583j5"
description: "Audits and report requirements"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 16
title_name: "CONSERVATION"
chapter_number: "3"
chapter_name: "FORESTS; FOREST SERVICE; REFORESTATION; MANAGEMENT"
section: "583j5"
citation: "16 U.S.C. § 583j5"
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_usc16@119-100.zip"
source_identifier: "/us/usc/t16/s583j5"
source_file: "data/legal/raw/us/code/title-16/usc16.xml"
source_hash: "7ff7f8342f4c78ebc6c3fd778b34ffd1338997bbff4441b63715689bf8a0fb00"
raw_snapshot_hash: "7be8950da5a93cac7c98e4576ce00340f2aba5e8e46d29915382c203c421d503"
text_hash: "fe48db1d5df4091e176c97d3d4fe3542163b26efb4ee357cfdbe549ea1ea33a3"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 16 U.S.C. § 583j5 - Audits and report requirements
## Text
(a) Audits For purposes of section 10101 of title 36 the Foundation shall be treated as a corporation in part B of subtitle II of title 36.
(b) Annual reports The Foundation shall transmit each year to Congress a report of its proceedings and activities of the previous year, including a full and complete statement of its receipts, expenditures, and investments.
(Pub. L. 101593, title IV, § 407, Nov. 16, 1990, 104 Stat. 2973; Pub. L. 11454, title II, § 201(c)(2), Sept. 30, 2015, 129 Stat. 516.)
## Notes
Editorial Notes
Codification In subsec. (a), “section 10101 of title 36” substituted for “the Act entitled An Act for audit of accounts of private corporations established under Federal law, approved August 30, 1964 (36 U.S.C. 1101 through 1103; Public Law 88504)” and “a corporation in part B of subtitle II of title 36” substituted for “a private corporation established under Federal law” on authority of Pub. L. 105225, § 5(b), Aug. 12, 1998, 112 Stat. 1499, the first section of which enacted Title 36, Patriotic and National Observances, Ceremonies, and Organizations.
Amendments2015—Subsec. (b). Pub. L. 11454 struck out comma after “The Foundation shall”.