CBP Donations Acceptance Program Reauthorization Act This bill extends through December 31, 2026, the authority of U.S. Customs and Border Protection (CBP) to enter into an agreement with any entity to accept donations of real and personal property for certain activities at ports of entry. Further, the bill (1) allows CBP to accept donations at leased land ports of entry, and (2) increases the maximum fair market value of a donation that CBP may accept under an agreement. Prior to accepting a donation, CBP must certify to specified congressional committees that the donor will be notified about the donor's financial responsibility for all costs and operating expenses related to the operation, maintenance, and repair of the donated real property. This financial responsibility shall continue until CBP provides the donor with written notice that the donor has been relieved of such responsibility.