General Discussion

The Smithsonian Institution is considered unique in the Federal establishment. The Smithsonian is not an executive branch agency and does not exercise regulatory powers, except over its own buildings and grounds. Thus, courts have held that the Smithsonian is not an agency or authority of the Government as those terms are used in certain laws applicable to executive branch agencies such as the Privacy Act, the Administrative Procedure Act, the Freedom of Information Act, and the Federal Advisory Committee Act. However, the U.S. Attorney General has concluded that the Smithsonian is so "closely connected" to the federal government that it shares the immunity of the United States from state and local regulation. In accordance with this doctrine, local zoning regulations, ABC licensing provisions, sales and use taxes, and real estate taxes are not applicable to the Smithsonian absent a specific federal statute. (There are several instances in which Congress has required federal entities to comply with state and local laws, so questions about the applicability of specific state and local laws to the Smithsonian should be directed to the Office of General Counsel.)