Section 11. Gifts, devises and bequests

Whenever any gift or bequest of
  money is lawfully made to the state, or to any department, board, bureau
  or officer thereof, the amount of such gift or bequest shall be paid  to
  the  department of taxation and finance to be held by such department in
  trust for the uses and purposes specified by the donor. Any such  grant,
  gift  or  bequest  shall  be deposited by the department of taxation and
  finance in the treasury to the credit of a special fund to be designated
  by the state comptroller. Such trust fund  shall  be  disbursed  by  the
  department  of taxation and finance after audit by the state comptroller
  for the uses and purposes specified by the donor upon  certification  of
  the department, board, bureau or officer for whose benefit the trust was
  created.
    No  gift,  grant, devise or bequest, other than grants from the United
  States, shall hereafter be received or accepted by the state or  by  any
  department,  board, bureau or officer thereof without specific statutory
  authority unless such gift, grant, devise or bequest  is  unconditional.
  The  provisions of this section shall be controlling, any other general,
  special or local law inconsistent therewith  notwithstanding,  provided,
  however,  that nothing herein contained shall prohibit the acceptance of
  conditional gifts or devises of real property or  any  interest  therein
  for highway or parkway right of ways.