that purpose. (3) Gifts (A) In general Notwithstanding any other provision of law, in furtherance of its functions the Commission is authorized to accept, hold, administer, and use unconditional gifts, donations, and bequests of real, personal, and other property (including voluntary and uncompensated services, as authorized by section 3109 of title 5, United States Code). (B) Taxes For the purpose of Federal law on income taxes, estate taxes, and gift taxes, property or services accepted under the authority of subparagraph (A) shall be deemed to be a gift, bequest, or devise to the United States. (C) Regulations (i) In general The Commission shall promulgate regulations to carry out this paragraph. (ii) Conflicts of interest The regulations promulgated under clause (i) shall include provisions to preclude the acceptance of any gift, bequest, or donation that would create a conflict of interest or the appearance of a conflict of interest. (h) Quorum