76799510.1-217Virginia Decodedhttps://vacode.org2016ConservationActivities Administered By The Department Of Conservation And RecreationParks And RecreationVirginia Natural Area Preserves ActGifts, devises and bequests1989, c. 553.http://law.lis.virginia.gov/vacode/10.1-217//10.1-217/10.1/I/2/3/10.1-217

Gifts, devises or bequests, whether personal or real property, and the income derived therefrom, accepted by the Director, shall be deemed as gifts to the Commonwealth, which shall be exempt from all state and local taxes, and shall be regarded as the property of the Commonwealth for the purposes of all tax laws.section

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