The Department of Veterans Affairs (VA) appreciates the substantial support that generous donors provide with their gifts. VA uses these gifts for the benefit of America's veterans and may be able to accommodate requests that donations be used for particular purposes. Individuals who wish to remember VA in their will may do so by leaving their gift to the Department or a particular VA facility or program. No special language is required as long as it is clear that the bequest goes to the United States Department of Veterans Affairs as opposed to a State Department of Veterans Affairs. VA deposits monetary gifts in the General Post Fund. Donations to VA for deposit in the General Post Fund are tax deductible to the extent allowed by law as contributions for a public purpose. In 1975, the Internal Revenue Service (IRS) provided VA with a letter to that effect. This opinion still applies. VA does not provide goods or services to donors in return for their donations.