23.—(1) An Bord may accept gifts of works of art, money, materials, equipment, land or other property.

(2) An Bord shall not accept a gift if the conditions attached to its acceptance by the donor are inconsistent with the functions of An Bord.

(3) Any funds of An Bord, being a gift or the proceeds of a gift to it, may, subject to any terms or conditions of the gift, be invested by An Bord in any manner in which a trustee is empowered by law to invest trust funds.