; and (2) to facilitate functions related to the conduct of such activities, approved as described in paragraph (1). (c) Board of directors; executive director (1) Board of directors (A) In general The Secretary shall provide for the appointment of a board of directors for the Foundation. (B) Membership The board of directors of the Foundation shall include at least one member representing the National Cemetery Administration. (C) Limitation 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. (D) Appointment 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. (2) Executive director (A) In general 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. (B) Responsibilities and duties The executive director of the Foundation shall— (i) be responsible for the operations of the Foundation; and (ii) have such specific duties and responsibilities as the board of directors of the Foundation may prescribe. (d) General authorities (1) In general The Foundation may— (A) 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; (B) retain fees for the services provided in administering funds for the Veterans Legacy Program