To establish the United States Capitol Police Memorial Fund on behalf of the families of Detective John Michael Gibson and Private First Class Jacob Joseph Chestnut of the United States Capitol Police.
PL 105-223 (H.R.4354), enacted 08/07/1998

112 STAT. 1250 
PUBLIC LAW 105-223—AUG. 7, 1998 
Public L a w 105-223 
105th Congress 
An Act 
A 
7 iQQ« 
^° establish the United States Capitol Police Memorial Fund on behalf of the 
^—: 
families of Detective John Michael Gibson and Private First Class Jacob Joseph 
[H.R. 43541 
Chestnut of the United States Capitol Police. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
40 u s e 207c. 
SECTION 1. ESTABLISHMENT OF UNITED STATES CAPITOL POLICE 
MEMORIAL FUND. 
There is hereby estabhshed in the Treasury of the United 
States the United States Capitol PoHce Memorial Fund (hereafter 
in this Act referred to as the "Fund"). All amounts received by 
the Capitol Police Board which are designated for deposit into 
the Fund shall be deposited into the Fund. 
40 u s e 207C-1. 
SEC. 2. PAYMENTS FROM FUND FOR FAMILIES OF DETECTIVE GIBSON 
AND PRIVATE FIRST CLASS CHESTNUT. 
Subject to the regulations issued under section 4, amounts 
in the Fund shall be paid to the families of Detective John Michael 
Gibson and Private First Class Jacob Joseph Chestnut of the United 
States Capitol Police as follows: 
(1) Fifty percent of such amounts shall be paid to the 
widow and children of Detective Gibson. 
(2) Fifty percent of such amounts shall be paid to the 
widow and children of Private First Class Chestnut. 
40 u s e 207C-2. 
SEC. 3. TAX TREATMENT OF FUND. 
(a) CONTRIBUTIONS TO FUND.—For purposes of the Internal 
Revenue Code of 1986, 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 such Code. 
(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 such Code, notwithstanding 
section 501(c)(1)(A) of such Code, the Fund shall be treated as 
described in section 501(c)(1) of such Code and exempt from tax 
under section 501(a) of such Code. 
Regulations. 
SEC. 4. ADMINISTRATION BY CAPITOL POLICE BOARD. 
The Capitol Police Board shall administer and manage the 
Fund (including establishing the timing and manner of making 
P
ayments under section 2) in accordance with regulations issued 
y the Board, subject to the approval of the Committee on Rules 
and Administration of the Senate and the Committee on House 
PUBLIC LAW 105-223—AUG. 7, 1998 
112 STAT. 1251 
Oversight of the House of Representatives. Under such regulations, 
the Board shall pay any balance remaining in the Fund upon 
the expiration of the 6-month period which begins on the date 
of the enactment of this Act to the families of Detective John 
Michael Gibson and Private First Class Jacob Joseph Chestnut 
in accordance with section 2, and shall disburse any amounts in 
the Fund after the expiration of such period in such manner as 
the Board may establish. Under such regulations, and using 
amounts in the Fund, a financial adviser or trustee, as appropriate, 
for the families of Detective John Michael Gibson and Private 
First Class Jacob Joseph Chestnut of the United States Capitol 
Police shall be appointed to advise the families respecting disburse-
ments to them of amounts in the Fund. 
Approved August 7, 1998. 
LEGISLATIVE HISTORY—H.R. 4354: 
CONGRESSIONAL RECORD, Vol. 144 (1998): 
July 31, considered and passed House and Senate.