For purposes of title 26, any contribution or gift to or for the use of the Fund shall be treated as a contribution or gift for exclusively public purposes to or for the use of an organization described in section
170(c)(1) of title
26.
(b) Treatment of payments from Fund
Any payment from the Fund shall not be subject to any Federal, State, or local income or gift tax.
(c) Exemption
For purposes of title 26, notwithstanding section
501(c)(1)(A) of title
26, the Fund shall be treated as described in section
501(c)(1) of title
26 and exempt from tax under section
501(a) of title
26.