of terrorism around the world.
(3) Personnel of the Central Intelligence Agency
(CIA) charged with the responsibility of covert
observation of terrorists around the world are often
put in harm's way during their service to the United
States.
(4) Personnel of the Central Intelligence Agency
have also lost their lives while battling the evils of
terrorism around the world.
(5) Employees of the Federal Bureau of
Investigation (FBI) and other Federal agencies charged
with domestic protection of the United States put their
lives at risk on a daily basis for the freedom and
security of our Nation.
(6) United States military personnel, CIA
personnel, FBI personnel, and other Federal agents in
the service of the United States are patriots of the
highest order.
(7) CIA officer Johnny Micheal Spann became the
first American to give his life for his country in the
War on Terrorism declared by President George W. Bush
following the terrorist attacks of September 11, 2001.
(8) Johnny Micheal Spann left behind a wife and
children who are very proud of the heroic actions of
their patriot father.
(9) Surviving dependents of members of the Armed
Forces of the United States who lose their lives as a
result of terrorist attacks or military operations
abroad receive a $6,000 death benefit, plus a small
monthly benefit.
(10) The current system of compensating spouses and
children of American patriots is inequitable and needs
improvement.
(b) Designation of Johnny Micheal Spann Patriot Trusts.--
Any charitable corporation, fund, foundation, or trust (or
separate fund or account thereof) which otherwise meets all
applicable requirements under law with respect to charitable
entities and meets the requirements described in subsection (c)
shall be eligible to characterize itself as a ``Johnny Micheal
Spann Patriot Trust''.
(c) Requirements for the Designation of Johnny Micheal
Spann Patriot Trusts.--The requirements described in this
subsection are as follows:
(1) Not taking into account funds or donations
reasonably necessary to establish a trust, at least 85
percent of all funds or donations (including any