; and (D) nominate United States citizens for consideration by the Board to be honored by the Center for their work in promoting aviation or aviation education in the United States. (4) Meetings The provisions for meetings of the Board under subsection (c)(1) shall apply to meetings of the advisory committee. (i) Working groups (1) In general The Board may establish and appoint the membership of working groups for a time and for a specific reason as necessary and appropriate. (2) Membership Any working group established by the Board shall have members representing a balance of various aviation stakeholder groups. Once established, the membership of such working group shall choose a Chairman from among the members of the working group. (3) Termination Any working group established by the Board under this subsection shall be constituted for a time period of not more than 3 years. (j) Records of accounts The Center shall keep correct and complete records of accounts. (k) Duty To maintain tax-Exempt status The Center shall be operated in a manner and for purposes that qualify the Center for exemption from taxation under the Internal Revenue Code as an organization described in section 501(c)(3) of that Code. (l) Annual report The Center shall submit an annual report to Congress on the activities of the Center during the prior year. (m) Funding In order to carry out this section, notwithstanding any other provision of law, an amount equal to 5 percent of the interest from investment credited to the Airport and Airway Trust Fund established under such section shall be transferred annually as a direct lump sum payment on the first day of October to the Center to carry out this section and shall be available until expended without further act of appropriation. . (b) Clerical amendment The analysis for chapter 1 of subtitle 1 of title 49, United States Code, is amended by inserting after the item relating to section 117 the following: 118. National Center for the Advancement of Aviation. .