Section 2
SEC. 2. All gifts, bequests, donations and contributions which may be received by the International Center for Living Aquatic Resources Management from any source whatsoever, or which may be granted by said Center to any individual or non-profit organization for educational or scientific purposes shall be exempt from the payment of the taxes imposed under Title III of the national Internal Revenue Code. All gifts, contributions and donations to said Center shall be considered allowable deductions for purposes of determining the income tax of the donor.