106 STAT. 1174 PUBLIC LAW 102-372—SEPT. 30, 1992 without regard to section 1342 of title 31, United States Code, or the civil service classification laws, rules, or regulations. (3) CONSTRUCTION.—Neither an officer or employee hired under paragraph (1) nor an individual who provides services under paragraph (2) shall be considered a Federal employee for any purpose other than for purposes of chapter 81 of title 5, United States Code, relating to compensation for work injuries, and chapter 171 of title 28, United States Code, relating to tort claims. (j) EXEMPTION FROM TAXES; CONTRIBUTIONS. — The Foundation and any income or property received or owned by it, and all transactions relating to such income or property, shall be exempt from all Federal, State, and local taxation with respect thereto. The Foundation may, however, in the discretion of the Board, contribute toward the costs of local government in amounts not in excess of those which it would be obligated to pay such government if it were not exempt from taxation by virtue of this subsection or by virtue of its being a charitable and nonprofit corporation and may agree so to contribute with respect to property transferred to it and the income derived therefrom if such agreement is a condition of the transfer. Contributions, gifts, and other transfers made to or for the use of the Foundation shall be regarded as contributions, gifts, or transfers to or for the use of the United States. (k) LIABILITY OF UNITED STATES. —The United States shall not be liable for any debts, defaults, acts, or omissions of the Foundation. (1) ANNUAL REPORT. — The Foundation shall, as soon as practicable after the end of each fiscal year, transmit to the Committee on Commerce, Science, and Transportation of the Senate and the Committee on Energy and Commerce of the House of Representatives an annual report of its proceedings and activities, including a full and complete statement of its receipts, expenditures, and investments. (m) DEFINITIONS.—As used in this section— (1) the term "Indian reservation" has the meaning given the term 'Reservation" in section 3(d) of the Indian Financing Act of 1974 (25 U.S.C. 1452(d)); (2) the term "Indisin tribe" has the meaning given that term in section 4(e) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(e)); (3) the term "local government" has the meaning given that term in section 3371(2) of title 5, United States Code; and (4) the term "rural tourism" has the meaning given that term by the Secretary of Commerce and shall include activities related to travel and tourism that occur on Federal recreational sites, on Indian reservations, and in the territories, possessions, and commonwealths of the United States. (n) ASSISTANCE BY SECRETARY OF COMMERCE.— Section 202(a) of the International Travel Act of 1961 (22 U.S.C. 2123(a)) is amended by striking paragraph (15) and inserting in lieu thereof the following new paragraph: "(15) may assist the Rural Tourism Development Foundation, established under section 4 of the Tourism Policy and Export Promotion Act of 1992, in the development and promotion of rural tourism.".
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