PUBLIC LAW 96-8—APR. 10, 1979
93 STAT. 17
THE AMERICAN INSTITUTE OP TAIWAN
SEC. 6. (a) Programs, transactions, and other relations conducted or 22 USC 3305. carried out by the President or any agency of the United States Government with respect to Taiwan shall, in the manner and to the extent directed by the President, be conducted and carried out by or through— (1) The American Institute in Taiwan, a nonprofit corporation incorporated under the laws of the District of Columbia, or (2) such comparable successor nongovermental entity as the President may designate, (hereafter in this Act referred to as the "Institute"). (b) Whenever the President or any agency of the United States Government is authorized or required by or pursuant to the laws of the United States to enter into, perform, enforce, or have in force an agreement or transaction relative to Taiwan, such agreement or transaction shall be entered into, performed, and enforced, in the manner and to the extent directed by the President, by or through the Institute. (c) To the extent that any law, rule, regulation, or ordinance of the District of Columbia, or of any State or political subdivision thereof in which the Institute is incorporated or doing business, impedes or otherwise interferes with the performance of the functions of the Institute pursuant to this Act, such law, rule, regulation, or ordinance shall be deemed to be preempted by this Act. SERVICES BY THE INSTITUTE TO UNITED STATES CITIZENS ON TAIWAN
SEC, 7. (a) The Institute may authorize any of its employees on 22 USC 3306. Taiwan— (1) to administer to or take from any person an oath, affirmation, affidavit, or deposition, and to perform any notarial act which any notary public is required or authorized by law to perform within the United States; (2) To act as provisional conservator of the personal estates of deceased United States citizens; and (3) to assist and protect the interests of United States persons by performing other acts such as are authorized to be performed outside the United States for consular purposes by such laws of the United States as the President may specify. (b) Acts performed by authorized employees of the Institute under this section shall be valid, and of like force and effect within the United States, as if performed by any other person authorized under the laws of the United States to perform such acts. TAX EXEMPT STATUS OF THE INSTITUTE
SEC. 8. (a) The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that section ll(a)(3) of this Act requires the imposition of taxes imposed under chapter 21 of the Internal Revenue Code of 1954, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States. (b) For purposes of the Internal Revenue Code of 1954, the Institute shall be treated as an organization described in sections 170(b)(l)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b).
22 USC 3307.
26 USC 3101 et
- ^^26 USC 170,
2055, 2106, 2522.
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