N.M. Stat. § 5-3-13
[Federal aid and other donations authorized.]
The respective boards of county commissioners of such counties are authorized and
empowered to seek and obtain, if possible, from the United States government, or any
department or agency thereof, financial aid and assistance to carry into effect the
purposes hereof. Such boards of county commissioners are also authorized and
empowered in their discretion to accept gifts and donations of any kind or character
from any source whatsoever, including, but not limited to, a site for any such auditorium.