; and (B) agree to so contribute property transferred to the Foundation and the income derived from the property if such agreement is a condition of the transfer. (3) Use of the United States 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. (h) Nonliability of United States The United States shall not be liable for any debts, defaults, acts, or omissions of the Foundation. (i) Reports The Foundation shall, as soon as practicable after the end of each fiscal year, prepare and submit to Congress an annual report on its proceedings and activities, including a full and complete statement of its receipts, expenditures, and investments. (j) Initial Funding For the purposes of assisting the Foundation in establishing an office and meeting initial administrative, project, and other startup expenses, there is authorized to be appropriated $2,500,000 for fiscal year 2018. Such funds shall remain available to the Foundation until they are expended for authorized purposes. . 9. Authorization of appropriations Section 501 ( 42 U.S.C. 12681 ) is amended— (1) in subsection (a)— (A) by striking paragraph (2) and inserting the following: (2) Subtitles c and d (A) Subtitle c There are authorized to be appropriated for each of fiscal years 2018 through fiscal year 2027, such sums as may be necessary to provide financial assistance under subtitle C of title I for the number of participants in programs and activities under subtitle C for fiscal year 2017. (B) Subtitle d There are authorized to be appropriated, and there are appropriated, for fiscal year 2018 and each subsequent fiscal year, such sums as may be necessary to provide national service educational awards under subtitle D of title I for the number of participants for whom the Administration recorded an obligation under section 149(a)(1)(B) for fiscal year 2017. ; (B) in paragraph (6), by striking subsection (b) and inserting subsection (c)