restrictions on voluntary contributions to united nations agencies

restrictions on voluntary contributions to united nations agencies Sec. 553. (a) Prohibition on Voluntary Contributions for the United Nations.—None of the funds appropriated by this Act may be made available to pay any voluntary contribution of the United States to the United Nations (including the United Nations Development Program) if the United Nations implements or imposes any taxation on any United States persons. (b) Certification Required for Disbursement of Funds.—None of the funds appropriated by this Act may be made available to pay any voluntary contribution of the United States to the United Nations (including the United Nations Development Program) unless the President certifies to the Congress 15 days in advance of such payment that the United Nations is not engaged in any effort to implement or impose any taxation on United States persons in order to raise revenue for the United Nations or any of its specialized agencies. (c) Definitions.—As used in this section the term “United States person” refers to— (1) a natural person who is a citizen or national of the United States; or (2) a corporation, partnership, or other legal entity organized under the United States or any State, territory, possession, or district of the United States.