16 U.S.C. § 4602

(a) Authority The Secretary may solicit, accept, hold, administer, invest in government securities, and use gifts and bequests of money and other personal property to aid or facilitate the purposes of the TPIA Program. Property so donated and accepted shall not be subject to sequestration. (b) Accounting The Secretary shall maintain a full accounting of such gifts and bequests. (c) Treatment of donations, etc. For purposes of Federal law, property accepted pursuant to this section shall be considered as a gift, bequest, or devise to the United States. (d) Use of property Any property and the proceeds thereof shall be used as nearly as practicable in accordance with the terms of the gift or bequest.