Louisiana Code § RS 33:4556

Donations for recreation purposes
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The governing body may accept any donation of movable or immovable property for either temporary or permanent use for playgrounds or other recreation purposes. Money received for such purpose, unless otherwise provided by the terms of the donation, shall be deposited with the treasurer of the political subdivision for the account of the playgrounds and recreation board, or other body having charge of the facility, and the same may be withdrawn and paid out by the body in the same manner as money appropriated for recreation purposes.

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