104 STAT. 2972 PUBLIC LAW 101-593 —NOV. 16, 1990 (3) unless othenvise required by the instrument of transfer, sell, donate, lease, invest, reinvest, retain or otherwise dispose of any property or income therefrom; (4) borrow money and issue bonds, debentures, or other debt instruments; (5) sue and be sued, and complain and defend itself in any court of competent jurisdiction (except that the Directors of the Board shall not be personally liable, except for gross negligence); (6) enter into contracts or other arrangements with public agencies, private organizations, and persons and to make such payments as may be necessary to carry out the purposes thereof; and (7) do any and all acts necessary and proper to carry out the purposes of the Foundation. (e) PROPERTY.— (1) The Foundation may acquire, hold and dispose of lands, waters, or other interests in real property by donation, gift, devise, purchase or exchange. For the purposes of this title, an interest in real property shall include, but not be limited to, mineral and water rights, rights of way, and easements appurtenant or in gross. A gift, devise, or bequest may be accepted by the Foundation even though it is encumbered, restricted, or subject to beneficial interests of private persons if any current or future interest therein is for the benefit of the Foundation. (2) No lands or waters, or interests therein, that are owned by the Foundation and are determined by the Chief of the United States Forest Service to be valuable for purposes established in this title shall be subject to condemnation by any State or political subdivision, or any agent or instrumentality thereof. (3) 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. (4) Contributions, gifts, and other transfers made to or for the use of the Foundation shall be treated as contributions, gifts, or transfers to an organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code of 1986. 16 USC 583J-3. SEC. 405. ADMINISTRATIVE SERVICES AND SUPPORT. (a) STARTUP FUNDS.— For purposes of assisting the Foundation in establishing an office and meeting initial administrative and other startup expenses, the Secretary is authorized to provide to the Foundation $500,000, from funds appropriated pursuant to section 410(a), per year for the two years following the date of enactment of this title. Such funds shall remain available to the Foundation until they are expended for authorized purposes. (b) MATCHING FUNDS. —In addition to the startup funds provided under subsection (a) of this section, for a period of five years from the date of enactment of this title, the Secretary is authorized to provide matching funds for administrative expenses incurred by the Foundation as authorized by section 410(b) of this title including reimbursement of expenses under section 403, not to exceed then current Federal Government per diem rates. (c) ADMINISTRATIVE EXPENSES.—At any time, the Secretary may provide the Foundation use of Department of Agriculture personnel, facilities, and equipment, with partial or no reimbursement, with
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