Sec. 101. National Cemeteries Foundation to support educational outreach activities of the Veterans Legacy Program
1,236 words·~6 min read·
/bill/118/s/4100/is/section-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Chapter 24 of title 38, United States Code, is amended by adding at the end the following new section: There is established the National Cemeteries Foundation (in this section referred to as the Foundation ). The Foundation is a charitable and nonprofit corporation and is not an agency or establishment of the United States. If by the end of the four-year period beginning on the date of the enactment of the Honoring Veterans' Legacies and Burial Benefits Enhancements Act the Foundation is not treated as an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code, the Secretary shall dissolve the Foundation.
The purposes of the Foundation are to provide a flexible funding mechanism— for educational outreach activities of the Veterans Legacy Program that are approved by the Under Secretary for Memorial Affairs at one or more national cemeteries under the control of the National Cemetery Administration; and to facilitate functions related to the conduct of such activities, approved as described in paragraph (1). The Secretary shall provide for the appointment of a board of directors for the Foundation.
The board of directors of the Foundation shall include at least one member representing the National Cemetery Administration. An individual appointed to the board of directors of the Foundation may not be affiliated with or employed by any entity that is a source of funding for research or education by the Department unless that source of funding is a governmental entity or an entity the income of which is exempt from taxation under the Internal Revenue Code of 1986. Any member of the board of directors of the Foundation representing the National Cemetery Administration shall be appointed after consultation with the Under Secretary for Memorial Affairs.
The Foundation shall have an executive director who shall be appointed by the board of directors of the Foundation with the concurrence of the Under Secretary for Memorial Affairs. The executive director of the Foundation shall— be responsible for the operations of the Foundation; and have such specific duties and responsibilities as the board of directors of the Foundation may prescribe. The Foundation may— accept, administer, retain, and spend funds derived from gifts, contributions, grants, fees, reimbursements, and bequests from individuals and public or private entities to the Veterans Legacy Program; retain fees for the services provided in administering funds for the Veterans Legacy Program; and reimburse, from funds accepted on behalf of the Veterans Legacy Program, amounts to the applicable appropriation account of the Department for the Office of General Counsel for any expenses of that Office in providing legal services to the National Cemetery Administration required to implement this section.
Any contract, grant, or other agreement for the carrying out of an educational outreach activity using funds described in paragraph (1)(A) shall be between the Foundation and the contractor, grant recipient, or other party, as the case may be. Amounts reimbursed to the Office of General Counsel under paragraph (1)(C) shall— be available for use by the Office of the General Counsel only for staff and training, and related travel, for the provision of legal services under this section; and remain available for such use without fiscal year limitation.
Any funds received by the Secretary for the conduct of educational outreach activities of the Veterans Legacy Program, other than funds appropriated to the Department, may be transferred to and administered by the Foundation. The Foundation may not spend funds for an educational outreach activity of the Veterans Legacy Program unless the activity is approved in accordance with procedures prescribed by the Under Secretary for Memorial Affairs for educational outreach activities carried out with funds donated or otherwise provided to the Foundation for such activities.
The Under Secretary for Memorial Affairs shall prescribe policies and procedures to guide the spending of funds in support of the Veterans Legacy Program by the Foundation. The policies and procedures described in paragraph
(1)shall be consistent with— the purpose of the Foundation as a flexible funding mechanism; and Federal and State law and regulations, executive orders, circulars, policies of the Department, and directives that apply generally to the receipt and expenditure of funds by organizations described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code. The records of the Foundation shall be available to the Secretary. For the purposes of sections 404(a)(1) and 406(a)(1) of title 5, the programs and operations of the Foundation shall be considered to be programs and operations of the Department with respect to which the Inspector General of the Department has responsibilities under chapter 4 of title 5. The Foundation shall be considered an agency for the purposes of section 716 of title 31 (relating to availability of information and inspection of records by the Comptroller General). Each director, officer, and employee of the Foundation shall be subject to a conflict of interest policy adopted by the Foundation. Each year, the Foundation shall submit to the Secretary a report. Each report required by subparagraph
(A)shall include the following: A detailed statement of the operations, activities, and accomplishments of the Foundation during the year in which the report is submitted. The most recent audit of the Foundation under paragraph (6). The most recent Internal Revenue Service Form 990 Return of Organization Exempt from Income Tax or equivalent and the applicable schedules under such form. If revenues of the Foundation exceed $500,000 in any year, the Foundation shall obtain an audit of the Foundation for that year. If revenues of the Foundation are between $100,000 and $500,000 each year for three consecutive years, the Foundation shall obtain an audit of the Foundation for those years. Any audit under this paragraph shall be performed by an independent auditor. Each year, the Secretary shall submit to the Committee on Veterans’ Affairs of the Senate and the Committee on Veterans’ Affairs of the House of Representatives a report on the Foundation. Each report required by subparagraph
(A)shall set forth the following information: The location of educational outreach activities funded by the Foundation. The amount received by the Foundation during the previous year, including— the total amount received; the amount received from governmental entities for research and the amount received from governmental entities for education; the amount received from all other sources for research and the amount received from all other sources for education; and if an amount received from a source referred to in subclause
(III)exceeded $25,000, information that identifies the source. The amount expended by the Foundation during the year for travel conducted in conjunction with research and the amount expended for travel conducted in conjunction with education. In this section: The term educational outreach activity means any activity that is part of a collaborative effort involving universities, schools, teachers, professors, students of all levels, and nonprofit organizations— to research veterans interred in national cemeteries under the control of the National Cemetery Administration; and to memorialize those veterans by sharing their stories of service and sacrifice to the United States. The term Veterans Legacy Program has the meaning given that term in section 1(d) of Public Law 116–107 ( 38 U.S.C. 2400 note). . The table of sections at the beginning of chapter 24 of title 38, United States Code, is amended by adding at the end the following new item: 2415. National Cemeteries Foundation. .
Connectionstraces to 2
Traces to 2 documents
Citation graph
cites case law
Sec. 101
National Cemeteries Foundation to support educational outreach activities of the Veterans Legacy Program
Cites 2Cited by 0 across 0 sources