<enum>I</enum><header>Supporting the Veterans Legacy Program</header><section id="id5121689be28b45b1b8fce871c4b8b812"><enum>101.</enum><header>National Cemeteries Foundation to support educational outreach activities of the Veterans Legacy Program</header><subsection id="idf1eac1e513f849ee88134e27eaea3bef"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/38/24">Chapter 24</external-xref> of title 38, United States Code, is amended by adding at the end the following new section:</text><quoted-block style="USC" display-inline="no-display-inline" id="id84be07a867654c57ab554992e39a15f2"><section id="id0830c29ad1174170ac0a48cbd1c6d4fa"><enum>2415.</enum><header>National Cemeteries Foundation</header><subsection id="id8e15d5a265e94b33a9b1b917ea7be48c"><enum>(a)</enum><header>Establishment</header><paragraph id="id550d43dcf34c4bdbb1a0d82971d71eb8"><enum>(1)</enum><header>In general</header><text>There is established the National Cemeteries Foundation (in this section referred to as the <quote>Foundation</quote>). </text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id907b05d1ad7b4f7c83c2f06aec51dc97"><enum>(2)</enum><header>Nature of corporation</header><text display-inline="yes-display-inline">The Foundation is a charitable and nonprofit corporation and is not an agency or establishment of the United States.</text></paragraph><paragraph id="id1b8dd0efa92e4019ae2160f5a01d0a73"><enum>(3)</enum><header>Nonprofit status</header><text>If by the end of the four-year period beginning on the date of the enactment of the <short-title>Honoring Veterans' Legacies and Burial Benefits Enhancements Act</short-title> the Foundation is not treated as an organization described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(3)</external-xref> of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code, the Secretary shall dissolve the Foundation.</text></paragraph></subsection><subsection id="idf16e62adb2a6451d9da2135f1563d94e"><enum>(b)</enum><header>Purposes</header><text>The purposes of the Foundation are to provide a flexible funding mechanism— </text><paragraph id="idf790fc1b44d646928dd526b52b09b616"><enum>(1)</enum><text>for educational outreach activities of the Veterans Legacy Program that are approved by the Under Secretary for Memorial Affairs at one or more national cemeteries under the control of the National Cemetery Administration; and</text></paragraph><paragraph id="id7b76ed110c034797b998706941a71f90"><enum>(2)</enum><text>to facilitate functions related to the conduct of such activities, approved as described in paragraph (1).</text></paragraph></subsection><subsection id="id0c7a7b528a764f4fbdf9f2195bcac404"><enum>(c)</enum><header>Board of directors; executive director</header><paragraph id="id6f392e87d1ed4b6694b59ad716bd3fbc"><enum>(1)</enum><header>Board of directors</header><subparagraph id="id1479862f8ab6460f98ba95ea84626abc"><enum>(A)</enum><header>In general</header><text>The Secretary shall provide for the appointment of a board of directors for the Foundation.</text></subparagraph><subparagraph id="id1a30c15948b34fefaeb933b1bb5cf2da"><enum>(B)</enum><header>Membership</header><text>The board of directors of the Foundation shall include at least one member representing the National Cemetery Administration.</text></subparagraph><subparagraph id="id030a4e2bc1284392916851f622d7b5e6"><enum>(C)</enum><header>Limitation</header><text>An individual appointed to the board of directors of the Foundation may not be affiliated with or employed by any entity that is a source of funding for research or education by the Department unless that source of funding is a governmental entity or an entity the income of which is exempt from taxation under the Internal Revenue Code of 1986.</text></subparagraph><subparagraph id="id0dcee980e43d4e99adea848ba83570ac"><enum>(D)</enum><header>Appointment</header><text>Any member of the board of directors of the Foundation representing the National Cemetery Administration shall be appointed after consultation with the Under Secretary for Memorial Affairs.</text></subparagraph></paragraph><paragraph id="id6ff15c65631f41c199ad7c11dd0c258b"><enum>(2)</enum><header>Executive director</header><subparagraph id="id28c6c929902b4f73a2e5aefebf3c3664"><enum>(A)</enum><header>In general</header><text>The Foundation shall have an executive director who shall be appointed by the board of directors of the Foundation with the concurrence of the Under Secretary for Memorial Affairs.</text></subparagraph><subparagraph id="idb61973de580d4e239a84089b6241460d"><enum>(B)</enum><header>Responsibilities and duties</header><text>The executive director of the Foundation shall—</text><clause id="id84ce18fb04b24a51867804a252acbb1b"><enum>(i)</enum><text>be responsible for the operations of the Foundation; and</text></clause><clause id="idaa2d96b5d77e474d91572cf88e94d67d"><enum>(ii)</enum><text>have such specific duties and responsibilities as the board of directors of the Foundation may prescribe.</text></clause></subparagraph></paragraph></subsection><subsection id="id9291087b712a4074a463da201d6246a4"><enum>(d)</enum><header>General authorities</header><paragraph id="id1d18d0e0ce7f4246bbd21f67cba1016c"><enum>(1)</enum><header>In general</header><text>The Foundation may—</text><subparagraph id="idc61de1650c82496d9e76b2eba55b0d97"><enum>(A)</enum><text>accept, administer, retain, and spend funds derived from gifts, contributions, grants, fees, reimbursements, and bequests from individuals and public or private entities to the Veterans Legacy Program;</text></subparagraph><subparagraph id="iddf697dd942f94be6b4a14647738d719b"><enum>(B)</enum><text>retain fees for the services provided in administering funds for the Veterans Legacy Program; and</text></subparagraph><subparagraph id="idddfc4620f1c84c2da6926458058d7161"><enum>(C)</enum><text>reimburse, from funds accepted on behalf of the Veterans Legacy Program, amounts to the applicable appropriation account of the Department for the Office of General Counsel for any expenses of that Office in providing legal services to the National Cemetery Administration required to implement this section.</text></subparagraph></paragraph><paragraph id="id472b991a58d84eefb48ab5aa667e8482"><enum>(2)</enum><header>Contracts, grants, and other agreements</header><text>Any contract, grant, or other agreement for the carrying out of an educational outreach activity using funds described in paragraph (1)(A) shall be between the Foundation and the contractor, grant recipient, or other party, as the case may be.</text></paragraph><paragraph id="id57535c3c7fc34a2687b21383870cae50"><enum>(3)</enum><header>Availability of reimbursed amounts</header><text>Amounts reimbursed to the Office of General Counsel under paragraph (1)(C) shall—</text><subparagraph id="ide8bd1a9a9fc047aaa484481a5e3da77e"><enum>(A)</enum><text>be available for use by the Office of the General Counsel only for staff and training, and related travel, for the provision of legal services under this section; and</text></subparagraph><subparagraph id="id13334f74396c4a2ba6d2e0615178d987"><enum>(B)</enum><text>remain available for such use without fiscal year limitation.</text></subparagraph></paragraph></subsection><subsection id="iddba1ef813d424936b53c6449ec55cd40"><enum>(e)</enum><header>Transfer and administration of funds</header><text>Any funds received by the Secretary for the conduct of educational outreach activities of the Veterans Legacy Program, other than funds appropriated to the Department, may be transferred to and administered by the Foundation.</text></subsection><subsection id="id8a57500fe4ed42dc8aa682742e822318"><enum>(f)</enum><header>Approval of educational outreach activities</header><text>The Foundation may not spend funds for an educational outreach activity of the Veterans Legacy Program unless the activity is approved in accordance with procedures prescribed by the Under Secretary for Memorial Affairs for educational outreach activities carried out with funds donated or otherwise provided to the Foundation for such activities. </text></subsection><subsection id="idee02065fa9054f6d91454e06e9a78a02"><enum>(g)</enum><header>Policies and procedures</header><paragraph id="ida262fa1a2124425e9d1977bcbbfcf731"><enum>(1)</enum><header>In general</header><text>The Under Secretary for Memorial Affairs shall prescribe policies and procedures to guide the spending of funds in support of the Veterans Legacy Program by the Foundation.</text></paragraph><paragraph id="idd8fce0e455944854baa8a9c4bc7f2631"><enum>(2)</enum><header>Requirements</header><text>The policies and procedures described in paragraph (1) shall be consistent with—</text><subparagraph id="ide5307cef5768478093ebf288061ac0e9"><enum>(A)</enum><text>the purpose of the Foundation as a flexible funding mechanism; and</text></subparagraph><subparagraph id="id4423ec5c6b0649949f5247969451fbe4"><enum>(B)</enum><text>Federal and State law and regulations, executive orders, circulars, policies of the Department, and directives that apply generally to the receipt and expenditure of funds by organizations described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(3)</external-xref> of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code.</text></subparagraph></paragraph></subsection><subsection id="id8cb00933e5744520aa3eb3eb07bf573f"><enum>(h)</enum><header>Accountability and oversight</header><paragraph id="id28d09b0fdff74eb49b3921dd1ff79c77"><enum>(1)</enum><header>Records available to Secretary</header><text>The records of the Foundation shall be available to the Secretary.</text></paragraph><paragraph id="id08059d27212449aea8d5a97495e01055"><enum>(2)</enum><header>Inspector General</header><text>For the purposes of sections 404(a)(1) and 406(a)(1) of title 5, the programs and operations of the Foundation shall be considered to be programs and operations of the Department with respect to which the Inspector General of the Department has responsibilities under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/5/4">chapter 4</external-xref> of title 5.</text></paragraph><paragraph id="idc34cd113ddb345bd984fa16f7ea23c12"><enum>(3)</enum><header>Comptroller General</header><text>The Foundation shall be considered an agency for the purposes of section 716 of title 31 (relating to availability of information and inspection of records by the Comptroller General).</text></paragraph><paragraph id="id9349F09B4A9346A29B554F9056740B25"><enum>(4)</enum><header>Conflict of interest policy</header><text>Each director, officer, and employee of the Foundation shall be subject to a conflict of interest policy adopted by the Foundation. </text></paragraph><paragraph id="id99c8ccea08d945f2a783816108638552"><enum>(5)</enum><header>Annual report by Foundation</header><subparagraph commented="no" display-inline="no-display-inline" id="id0ef8053651714859a7d8c1e7d8fac733"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Each year, the Foundation shall submit to the Secretary a report. </text></subparagraph><subparagraph id="id8E3FF87307014EC8A5D97DFBD6725453"><enum>(B)</enum><header>Elements</header><text>Each report required by subparagraph (A) shall include the following: </text><clause commented="no" display-inline="no-display-inline" id="ide372df3a38da455cbc27d6721b992193"><enum>(i)</enum><text>A detailed statement of the operations, activities, and accomplishments of the Foundation during the year in which the report is submitted.</text></clause><clause id="idBD3DF2396BC849F2AA7443E1461E8408"><enum>(ii)</enum><text>The most recent audit of the Foundation under paragraph (6).</text></clause><clause id="id967FF07920F9499B8F9E42A421AFB18A"><enum>(iii)</enum><text>The most recent Internal Revenue Service Form 990 <quote>Return of Organization Exempt from Income Tax</quote> or equivalent and the applicable schedules under such form. </text></clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id4d1b4a17770c49a9b9f8964c483afeb8"><enum>(6)</enum><header display-inline="yes-display-inline">Audits of Foundation</header><subparagraph id="id83f68fa7509941988f7a25f752a9f2de"><enum>(A)</enum><header>Revenues in excess of $500,000</header><text>If revenues of the Foundation exceed $500,000 in any year, the Foundation shall obtain an audit of the Foundation for that year.</text></subparagraph><subparagraph id="id2eccd8a1298646368b0a0535cb6f2b4c"><enum>(B)</enum><header>Revenues between $100,000 and $500,000</header><text>If revenues of the Foundation are between $100,000 and $500,000 each year for three consecutive years, the Foundation shall obtain an audit of the Foundation for those years.</text></subparagraph><subparagraph id="id71376f92a95442f98e3d15b7e358cb10"><enum>(C)</enum><header>Independent auditor</header><text>Any audit under this paragraph shall be performed by an independent auditor.</text></subparagraph></paragraph><paragraph id="id960ec238839642b0a8271ff1f189f93b"><enum>(7)</enum><header>Annual report by Secretary</header><subparagraph id="id3807441b8ae24e329d2ecbb5cab7ffe8"><enum>(A)</enum><header>In general</header><text>Each year, the Secretary shall submit to the Committee on Veterans’ Affairs of the Senate and the Committee on Veterans’ Affairs of the House of Representatives a report on the Foundation.</text></subparagraph><subparagraph id="idb6651f15b0374c1cb4086a862d42e926"><enum>(B)</enum><header>Elements</header><text>Each report required by subparagraph (A) shall set forth the following information:</text><clause id="id5a2253dd9d0640d992e5ec91048a416f"><enum>(i)</enum><text>The location of educational outreach activities funded by the Foundation.</text></clause><clause id="id94f919dd1d3a422182201bbed97aeea4"><enum>(ii)</enum><text>The amount received by the Foundation during the previous year, including—</text><subclause id="idcffd25b5eeaa4414a3054d97d17279f7"><enum>(I)</enum><text>the total amount received;</text></subclause><subclause id="id04a8459c57b343ba8d65023a456bb937"><enum>(II)</enum><text>the amount received from governmental entities for research and the amount received from governmental entities for education;</text></subclause><subclause id="id02a5fcfef3a04329a8a485fe9b8cdc69"><enum>(III)</enum><text>the amount received from all other sources for research and the amount received from all other sources for education; and</text></subclause><subclause id="id876b0d5920da47dbb66640dc9291131e"><enum>(IV)</enum><text>if an amount received from a source referred to in subclause (III) exceeded $25,000, information that identifies the source.</text></subclause></clause><clause id="idea80c6a4f19d438295eb2de8bfbf431c"><enum>(iii)</enum><text>The amount expended by the Foundation during the year for travel conducted in conjunction with research and the amount expended for travel conducted in conjunction with education.</text></clause></subparagraph></paragraph></subsection><subsection id="id8834ad44134b41a4a4568ba56c384bd9"><enum>(i)</enum><header>Definitions</header><text>In this section:</text><paragraph id="id758201a4eda34ab9af6af8987182b819"><enum>(1)</enum><header>Educational outreach activity</header><text>The term <term>educational outreach activity</term> means any activity that is part of a collaborative effort involving universities, schools, teachers, professors, students of all levels, and nonprofit organizations—</text><subparagraph id="idabf198bd5ba9483f8c955fe43bc26dd7"><enum>(A)</enum><text>to research veterans interred in national cemeteries under the control of the National Cemetery Administration; and</text></subparagraph><subparagraph id="id806232ded53a454fae6518c70f439ff0"><enum>(B)</enum><text>to memorialize those veterans by sharing their stories of service and sacrifice to the United States.</text></subparagraph></paragraph><paragraph id="idbdeed6ce6d284bbbb81f94518284c2d1"><enum>(2)</enum><header>Veterans Legacy Program</header><text>The term <term>Veterans Legacy Program</term> has the meaning given that term in section 1(d) of <external-xref legal-doc="public-law" parsable-cite="pl/116/107">Public Law 116–107</external-xref> (<external-xref legal-doc="usc" parsable-cite="usc/38/2400">38 U.S.C. 2400</external-xref> note).</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id98a8c685ba9149ce9e3f7d5093209b03"><enum>(b)</enum><header>Clerical amendment</header><text>The table of sections at the beginning of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/38/24">chapter 24</external-xref> of title 38, United States Code, is amended by adding at the end the following new item:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id30B315F104154B5493994E82EACD86A8"><toc><toc-entry level="section" bold="off">2415. National Cemeteries Foundation.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section>

116 S4100 IS: Honoring Veterans' Legacies and Burial Benefits Enhancements Act U.S. Senate 2024-04-10 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

Short title; table of contents

(a)

Short title

This Act may be cited as the

Honoring Veterans' Legacies and Burial Benefits Enhancements Act

.(b)

Table of contents

The table of contents for this Act is as follows:

Sec. 1. Short title; table of contents.

TITLE I—Supporting the Veterans Legacy Program

Sec. 101. National Cemeteries Foundation to support educational outreach activities of the Veterans Legacy Program.

TITLE II—Ensuring dignified burials for veterans

Sec. 201. Headstones and markers for groups of individuals buried in group interments.

Sec. 202. Requirement for use of dignified burial containers for interments in national cemeteries.

TITLE III—Burial benefits enhancements

Sec. 301. Expansion of eligibility for government-furnished headstone, marker, or medallion for medal of honor recipients.

Sec. 302. Modification of eligibility for burial benefits relating to other than dishonorable service for deaths in active service.

Sec. 303. Permanent authority for burial, memorial headstones, and markers of spouses and dependent children who predecease veterans and active duty members of the Armed Forces.

<enum>I</enum><header>Supporting the Veterans Legacy Program</header><section id="id5121689be28b45b1b8fce871c4b8b812"><enum>101.</enum><header>National Cemeteries Foundation to support educational outreach activities of the Veterans Legacy Program</header><subsection id="idf1eac1e513f849ee88134e27eaea3bef"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/38/24">Chapter 24</external-xref> of title 38, United States Code, is amended by adding at the end the following new section:</text><quoted-block style="USC" display-inline="no-display-inline" id="id84be07a867654c57ab554992e39a15f2"><section id="id0830c29ad1174170ac0a48cbd1c6d4fa"><enum>2415.</enum><header>National Cemeteries Foundation</header><subsection id="id8e15d5a265e94b33a9b1b917ea7be48c"><enum>(a)</enum><header>Establishment</header><paragraph id="id550d43dcf34c4bdbb1a0d82971d71eb8"><enum>(1)</enum><header>In general</header><text>There is established the National Cemeteries Foundation (in this section referred to as the <quote>Foundation</quote>). </text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id907b05d1ad7b4f7c83c2f06aec51dc97"><enum>(2)</enum><header>Nature of corporation</header><text display-inline="yes-display-inline">The Foundation is a charitable and nonprofit corporation and is not an agency or establishment of the United States.</text></paragraph><paragraph id="id1b8dd0efa92e4019ae2160f5a01d0a73"><enum>(3)</enum><header>Nonprofit status</header><text>If by the end of the four-year period beginning on the date of the enactment of the <short-title>Honoring Veterans' Legacies and Burial Benefits Enhancements Act</short-title> the Foundation is not treated as an organization described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(3)</external-xref> of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code, the Secretary shall dissolve the Foundation.</text></paragraph></subsection><subsection id="idf16e62adb2a6451d9da2135f1563d94e"><enum>(b)</enum><header>Purposes</header><text>The purposes of the Foundation are to provide a flexible funding mechanism— </text><paragraph id="idf790fc1b44d646928dd526b52b09b616"><enum>(1)</enum><text>for educational outreach activities of the Veterans Legacy Program that are approved by the Under Secretary for Memorial Affairs at one or more national cemeteries under the control of the National Cemetery Administration; and</text></paragraph><paragraph id="id7b76ed110c034797b998706941a71f90"><enum>(2)</enum><text>to facilitate functions related to the conduct of such activities, approved as described in paragraph (1).</text></paragraph></subsection><subsection id="id0c7a7b528a764f4fbdf9f2195bcac404"><enum>(c)</enum><header>Board of directors; executive director</header><paragraph id="id6f392e87d1ed4b6694b59ad716bd3fbc"><enum>(1)</enum><header>Board of directors</header><subparagraph id="id1479862f8ab6460f98ba95ea84626abc"><enum>(A)</enum><header>In general</header><text>The Secretary shall provide for the appointment of a board of directors for the Foundation.</text></subparagraph><subparagraph id="id1a30c15948b34fefaeb933b1bb5cf2da"><enum>(B)</enum><header>Membership</header><text>The board of directors of the Foundation shall include at least one member representing the National Cemetery Administration.</text></subparagraph><subparagraph id="id030a4e2bc1284392916851f622d7b5e6"><enum>(C)</enum><header>Limitation</header><text>An individual appointed to the board of directors of the Foundation may not be affiliated with or employed by any entity that is a source of funding for research or education by the Department unless that source of funding is a governmental entity or an entity the income of which is exempt from taxation under the Internal Revenue Code of 1986.</text></subparagraph><subparagraph id="id0dcee980e43d4e99adea848ba83570ac"><enum>(D)</enum><header>Appointment</header><text>Any member of the board of directors of the Foundation representing the National Cemetery Administration shall be appointed after consultation with the Under Secretary for Memorial Affairs.</text></subparagraph></paragraph><paragraph id="id6ff15c65631f41c199ad7c11dd0c258b"><enum>(2)</enum><header>Executive director</header><subparagraph id="id28c6c929902b4f73a2e5aefebf3c3664"><enum>(A)</enum><header>In general</header><text>The Foundation shall have an executive director who shall be appointed by the board of directors of the Foundation with the concurrence of the Under Secretary for Memorial Affairs.</text></subparagraph><subparagraph id="idb61973de580d4e239a84089b6241460d"><enum>(B)</enum><header>Responsibilities and duties</header><text>The executive director of the Foundation shall—</text><clause id="id84ce18fb04b24a51867804a252acbb1b"><enum>(i)</enum><text>be responsible for the operations of the Foundation; and</text></clause><clause id="idaa2d96b5d77e474d91572cf88e94d67d"><enum>(ii)</enum><text>have such specific duties and responsibilities as the board of directors of the Foundation may prescribe.</text></clause></subparagraph></paragraph></subsection><subsection id="id9291087b712a4074a463da201d6246a4"><enum>(d)</enum><header>General authorities</header><paragraph id="id1d18d0e0ce7f4246bbd21f67cba1016c"><enum>(1)</enum><header>In general</header><text>The Foundation may—</text><subparagraph id="idc61de1650c82496d9e76b2eba55b0d97"><enum>(A)</enum><text>accept, administer, retain, and spend funds derived from gifts, contributions, grants, fees, reimbursements, and bequests from individuals and public or private entities to the Veterans Legacy Program;</text></subparagraph><subparagraph id="iddf697dd942f94be6b4a14647738d719b"><enum>(B)</enum><text>retain fees for the services provided in administering funds for the Veterans Legacy Program; and</text></subparagraph><subparagraph id="idddfc4620f1c84c2da6926458058d7161"><enum>(C)</enum><text>reimburse, from funds accepted on behalf of the Veterans Legacy Program, amounts to the applicable appropriation account of the Department for the Office of General Counsel for any expenses of that Office in providing legal services to the National Cemetery Administration required to implement this section.</text></subparagraph></paragraph><paragraph id="id472b991a58d84eefb48ab5aa667e8482"><enum>(2)</enum><header>Contracts, grants, and other agreements</header><text>Any contract, grant, or other agreement for the carrying out of an educational outreach activity using funds described in paragraph (1)(A) shall be between the Foundation and the contractor, grant recipient, or other party, as the case may be.</text></paragraph><paragraph id="id57535c3c7fc34a2687b21383870cae50"><enum>(3)</enum><header>Availability of reimbursed amounts</header><text>Amounts reimbursed to the Office of General Counsel under paragraph (1)(C) shall—</text><subparagraph id="ide8bd1a9a9fc047aaa484481a5e3da77e"><enum>(A)</enum><text>be available for use by the Office of the General Counsel only for staff and training, and related travel, for the provision of legal services under this section; and</text></subparagraph><subparagraph id="id13334f74396c4a2ba6d2e0615178d987"><enum>(B)</enum><text>remain available for such use without fiscal year limitation.</text></subparagraph></paragraph></subsection><subsection id="iddba1ef813d424936b53c6449ec55cd40"><enum>(e)</enum><header>Transfer and administration of funds</header><text>Any funds received by the Secretary for the conduct of educational outreach activities of the Veterans Legacy Program, other than funds appropriated to the Department, may be transferred to and administered by the Foundation.</text></subsection><subsection id="id8a57500fe4ed42dc8aa682742e822318"><enum>(f)</enum><header>Approval of educational outreach activities</header><text>The Foundation may not spend funds for an educational outreach activity of the Veterans Legacy Program unless the activity is approved in accordance with procedures prescribed by the Under Secretary for Memorial Affairs for educational outreach activities carried out with funds donated or otherwise provided to the Foundation for such activities. </text></subsection><subsection id="idee02065fa9054f6d91454e06e9a78a02"><enum>(g)</enum><header>Policies and procedures</header><paragraph id="ida262fa1a2124425e9d1977bcbbfcf731"><enum>(1)</enum><header>In general</header><text>The Under Secretary for Memorial Affairs shall prescribe policies and procedures to guide the spending of funds in support of the Veterans Legacy Program by the Foundation.</text></paragraph><paragraph id="idd8fce0e455944854baa8a9c4bc7f2631"><enum>(2)</enum><header>Requirements</header><text>The policies and procedures described in paragraph (1) shall be consistent with—</text><subparagraph id="ide5307cef5768478093ebf288061ac0e9"><enum>(A)</enum><text>the purpose of the Foundation as a flexible funding mechanism; and</text></subparagraph><subparagraph id="id4423ec5c6b0649949f5247969451fbe4"><enum>(B)</enum><text>Federal and State law and regulations, executive orders, circulars, policies of the Department, and directives that apply generally to the receipt and expenditure of funds by organizations described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(3)</external-xref> of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code.</text></subparagraph></paragraph></subsection><subsection id="id8cb00933e5744520aa3eb3eb07bf573f"><enum>(h)</enum><header>Accountability and oversight</header><paragraph id="id28d09b0fdff74eb49b3921dd1ff79c77"><enum>(1)</enum><header>Records available to Secretary</header><text>The records of the Foundation shall be available to the Secretary.</text></paragraph><paragraph id="id08059d27212449aea8d5a97495e01055"><enum>(2)</enum><header>Inspector General</header><text>For the purposes of sections 404(a)(1) and 406(a)(1) of title 5, the programs and operations of the Foundation shall be considered to be programs and operations of the Department with respect to which the Inspector General of the Department has responsibilities under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/5/4">chapter 4</external-xref> of title 5.</text></paragraph><paragraph id="idc34cd113ddb345bd984fa16f7ea23c12"><enum>(3)</enum><header>Comptroller General</header><text>The Foundation shall be considered an agency for the purposes of section 716 of title 31 (relating to availability of information and inspection of records by the Comptroller General).</text></paragraph><paragraph id="id9349F09B4A9346A29B554F9056740B25"><enum>(4)</enum><header>Conflict of interest policy</header><text>Each director, officer, and employee of the Foundation shall be subject to a conflict of interest policy adopted by the Foundation. </text></paragraph><paragraph id="id99c8ccea08d945f2a783816108638552"><enum>(5)</enum><header>Annual report by Foundation</header><subparagraph commented="no" display-inline="no-display-inline" id="id0ef8053651714859a7d8c1e7d8fac733"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Each year, the Foundation shall submit to the Secretary a report. </text></subparagraph><subparagraph id="id8E3FF87307014EC8A5D97DFBD6725453"><enum>(B)</enum><header>Elements</header><text>Each report required by subparagraph (A) shall include the following: </text><clause commented="no" display-inline="no-display-inline" id="ide372df3a38da455cbc27d6721b992193"><enum>(i)</enum><text>A detailed statement of the operations, activities, and accomplishments of the Foundation during the year in which the report is submitted.</text></clause><clause id="idBD3DF2396BC849F2AA7443E1461E8408"><enum>(ii)</enum><text>The most recent audit of the Foundation under paragraph (6).</text></clause><clause id="id967FF07920F9499B8F9E42A421AFB18A"><enum>(iii)</enum><text>The most recent Internal Revenue Service Form 990 <quote>Return of Organization Exempt from Income Tax</quote> or equivalent and the applicable schedules under such form. </text></clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id4d1b4a17770c49a9b9f8964c483afeb8"><enum>(6)</enum><header display-inline="yes-display-inline">Audits of Foundation</header><subparagraph id="id83f68fa7509941988f7a25f752a9f2de"><enum>(A)</enum><header>Revenues in excess of $500,000</header><text>If revenues of the Foundation exceed $500,000 in any year, the Foundation shall obtain an audit of the Foundation for that year.</text></subparagraph><subparagraph id="id2eccd8a1298646368b0a0535cb6f2b4c"><enum>(B)</enum><header>Revenues between $100,000 and $500,000</header><text>If revenues of the Foundation are between $100,000 and $500,000 each year for three consecutive years, the Foundation shall obtain an audit of the Foundation for those years.</text></subparagraph><subparagraph id="id71376f92a95442f98e3d15b7e358cb10"><enum>(C)</enum><header>Independent auditor</header><text>Any audit under this paragraph shall be performed by an independent auditor.</text></subparagraph></paragraph><paragraph id="id960ec238839642b0a8271ff1f189f93b"><enum>(7)</enum><header>Annual report by Secretary</header><subparagraph id="id3807441b8ae24e329d2ecbb5cab7ffe8"><enum>(A)</enum><header>In general</header><text>Each year, the Secretary shall submit to the Committee on Veterans’ Affairs of the Senate and the Committee on Veterans’ Affairs of the House of Representatives a report on the Foundation.</text></subparagraph><subparagraph id="idb6651f15b0374c1cb4086a862d42e926"><enum>(B)</enum><header>Elements</header><text>Each report required by subparagraph (A) shall set forth the following information:</text><clause id="id5a2253dd9d0640d992e5ec91048a416f"><enum>(i)</enum><text>The location of educational outreach activities funded by the Foundation.</text></clause><clause id="id94f919dd1d3a422182201bbed97aeea4"><enum>(ii)</enum><text>The amount received by the Foundation during the previous year, including—</text><subclause id="idcffd25b5eeaa4414a3054d97d17279f7"><enum>(I)</enum><text>the total amount received;</text></subclause><subclause id="id04a8459c57b343ba8d65023a456bb937"><enum>(II)</enum><text>the amount received from governmental entities for research and the amount received from governmental entities for education;</text></subclause><subclause id="id02a5fcfef3a04329a8a485fe9b8cdc69"><enum>(III)</enum><text>the amount received from all other sources for research and the amount received from all other sources for education; and</text></subclause><subclause id="id876b0d5920da47dbb66640dc9291131e"><enum>(IV)</enum><text>if an amount received from a source referred to in subclause (III) exceeded $25,000, information that identifies the source.</text></subclause></clause><clause id="idea80c6a4f19d438295eb2de8bfbf431c"><enum>(iii)</enum><text>The amount expended by the Foundation during the year for travel conducted in conjunction with research and the amount expended for travel conducted in conjunction with education.</text></clause></subparagraph></paragraph></subsection><subsection id="id8834ad44134b41a4a4568ba56c384bd9"><enum>(i)</enum><header>Definitions</header><text>In this section:</text><paragraph id="id758201a4eda34ab9af6af8987182b819"><enum>(1)</enum><header>Educational outreach activity</header><text>The term <term>educational outreach activity</term> means any activity that is part of a collaborative effort involving universities, schools, teachers, professors, students of all levels, and nonprofit organizations—</text><subparagraph id="idabf198bd5ba9483f8c955fe43bc26dd7"><enum>(A)</enum><text>to research veterans interred in national cemeteries under the control of the National Cemetery Administration; and</text></subparagraph><subparagraph id="id806232ded53a454fae6518c70f439ff0"><enum>(B)</enum><text>to memorialize those veterans by sharing their stories of service and sacrifice to the United States.</text></subparagraph></paragraph><paragraph id="idbdeed6ce6d284bbbb81f94518284c2d1"><enum>(2)</enum><header>Veterans Legacy Program</header><text>The term <term>Veterans Legacy Program</term> has the meaning given that term in section 1(d) of <external-xref legal-doc="public-law" parsable-cite="pl/116/107">Public Law 116–107</external-xref> (<external-xref legal-doc="usc" parsable-cite="usc/38/2400">38 U.S.C. 2400</external-xref> note).</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id98a8c685ba9149ce9e3f7d5093209b03"><enum>(b)</enum><header>Clerical amendment</header><text>The table of sections at the beginning of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/38/24">chapter 24</external-xref> of title 38, United States Code, is amended by adding at the end the following new item:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id30B315F104154B5493994E82EACD86A8"><toc><toc-entry level="section" bold="off">2415. National Cemeteries Foundation.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section><enum>II</enum><header>Ensuring dignified burials for veterans</header><section id="idaddb3c660d114d3d96dd09294761b414"><enum>201.</enum><header>Headstones and markers for groups of individuals buried in group interments</header><text display-inline="no-display-inline">Section 2306 of title 38, United States Code, is amended—</text><paragraph id="id1c81e1225e9a42a09a5b6eed65bde615"><enum>(1)</enum><text>by redesignating subsection (k) as subsection (l); and</text></paragraph><paragraph id="id0bd9d4e13d87444198e48ce2bda11a66"><enum>(2)</enum><text>by inserting after subsection (j) the following new subsection (k):</text><quoted-block style="OLC" display-inline="no-display-inline" id="id9d29dc11eee0415cab10d4ed0262c00e"><subsection id="id17642c9469184072858607315843a2c2"><enum>(k)</enum><text>In lieu of a headstone or marker for an individual under this section, the Secretary may furnish a single appropriate headstone or marker for a group of individuals buried in a group interment if each individual of such group is eligible for a headstone or marker furnished under this section.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></section><section id="id180430aaed4b4ec684f6ab1d6db0e5b0"><enum>202.</enum><header>Requirement for use of dignified burial containers for interments in national cemeteries</header><text display-inline="no-display-inline">Section 2404 of title 38, United States Code, is amended by adding at the end the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idc451c32634a94e0b895511432a281481"><subsection id="id212de406fed44ecfbe45eb4090243918"><enum>(j)</enum><text>The Secretary may not accept a cardboard container for the interment of the unclaimed remains of a veteran in a national cemetery unless evidence is provided to the Secretary that the veteran or a member of the veteran’s family previously expressed the desire for the use of such a container.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section><enum>III</enum><header>Burial benefits enhancements</header><section id="idef6939079b4449b293307dbfdb508fc5"><enum>301.</enum><header>Expansion of eligibility for government-furnished headstone, marker, or medallion for medal of honor recipients</header><text display-inline="no-display-inline">Section 2306(d) of title 38, United States Code, is amended—</text><paragraph id="id24f8854064ed4c0db58a1d0e5737b08c"><enum>(1)</enum><text>in paragraph (4)(B)(i), by inserting <quote>, except as provided in paragraph (5)</quote> after <quote>1917</quote>; and</text></paragraph><paragraph id="id1da2d25cb9774c8da636fe34a0c8bc50"><enum>(2)</enum><text>in paragraph (5)(C)—</text><subparagraph id="id5e737e86a12c4f42b8a0bd2c64d86f1a"><enum>(A)</enum><text>by striking clause (i); and</text></subparagraph><subparagraph id="ida4bf5b0bc0734007adbbfeba85756193"><enum>(B)</enum><text>by redesignating clauses (ii) and (iii) as clauses (i) and (ii), respectively.</text></subparagraph></paragraph></section><section id="idbf35ecc653934731979c2961240ae487"><enum>302.</enum><header>Modification of eligibility for burial benefits relating to other than dishonorable service for deaths in active service</header><subsection id="id7b0858b58fb8463bacdd0f6a45378a86"><enum>(a)</enum><header>Persons eligible for interment in national cemeteries</header><text>Section 2402(a)(1) of title 38, United States Code, is amended by inserting <quote>under conditions other than dishonorable as shown by a statement from a general court-martial convening authority</quote> after <quote>space service</quote>.</text></subsection><subsection id="id18870cab875b4bd2a34d9274de3d2cb8"><enum>(b)</enum><header>Headstones, markers, and burial receptacles</header><text>Section 2306 of title 38, United States Code, is amended—</text><paragraph id="id9013f8098a8349c783659f6943d5c7f5"><enum>(1)</enum><text>in subsection (b)(4)(A), by inserting <quote>under conditions other than dishonorable as shown by a statement from a general court-martial convening authority</quote> after <quote>space service</quote>; and</text></paragraph><paragraph id="ide66763ef63fb4de6bbbca8afe2eee791"><enum>(2)</enum><text>in subsection (g)(2), by inserting <quote>under conditions other than dishonorable as shown by a statement from a general court-martial convening authority</quote> after <quote>space service</quote>.</text></paragraph></subsection><subsection id="idf1974068121944aea38794f1b77a8cda"><enum>(c)</enum><header>Flags</header><text>Section 2301(d) of title 38, United States Code, is amended by inserting <quote>under conditions other than dishonorable, as shown by a statement from a general court-martial convening authority,</quote> after <quote>space service</quote>.</text></subsection></section><section id="id0d4165bd1ab54447aec6afca35294143"><enum>303.</enum><header>Permanent authority for burial, memorial headstones, and markers of spouses and dependent children who predecease veterans and active duty members of the Armed Forces</header><subsection id="id83f3f85db1884fbeb2b9e8e415d03c8e"><enum>(a)</enum><header>Memorial headstones and markers</header><text>Section 2306(b)(2) of title 38, United States Code, is amended—</text><paragraph id="id6ada7695c2504e09a4dbfb285b27ebf7"><enum>(1)</enum><text>in subparagraph (B), by striking <quote>if such death occurs before October 1, 2024</quote>; and</text></paragraph><paragraph id="id245ee30f03e943639a72c0190f4405da"><enum>(2)</enum><text>in subparagraph (C), by striking <quote>if such death occurs before October 1, 2024</quote>.</text></paragraph></subsection><subsection id="id69caf57efc374836bc9660bda21b34cf"><enum>(b)</enum><header>Burial</header><text>Section 2402(a)(5) of title 38, United States Code, is amended by striking <quote>if such death occurs before October 1, 2024</quote>. </text></subsection></section>