52-2-1004. Gifts and grants to programs. (1) The Montana early childhood account board may accept contributions, gifts, and grants, of money or otherwise, to the programs described in 52-2-1003. Monetary gifts, contributions, and grants earmarked for the Montana early childhood account must be paid into the account established in 52-2-1002 and expended pursuant to 17-8-101(2).

(2) Funds accepted pursuant to this section may qualify for the Montana endowment tax credit.