Federal regulations · Through 2026-08-25 · Newer source version available

50 CFR 80.122: May a State fish and wildlife agency deduct the costs of generating program income from gross income?

(a) A State fish and wildlife agency may deduct the costs of generating program income from gross income when the agency calculates program income if the agency does not:
(1) Pay these costs with:
(i) Federal or cost-sharing funds under a Federal award; or
(ii) Federal funds unrelated to an award.
(2) Cover these costs by accepting:
(i) Cost-sharing contributions for a Federal award; or
(ii) Donations of services, personal property, or real property unrelated to a Federal award.
(b) Examples of costs of generating program income that may qualify for deduction from gross income if they are consistent with the regulations in paragraph (a) of this section are:
(1) The cost of estimating the amount of commercially acceptable timber in a forest and marking it for harvest if the commercial harvest is incidental to a grant-funded habitat-management or facilities-construction project.
(2) The cost of publishing research results as a pamphlet or book for sale if the publication is incidental to a grant-funded research project.

Where this section sits in the code

Title 50—Wildlife and Fisheries
CHAPTER I—UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR
SUBCHAPTER F—FINANCIAL ASSISTANCE—WILDLIFE AND SPORT FISH RESTORATION PROGRAM
PART 80—ADMINISTRATIVE REQUIREMENTS, PITTMAN-ROBERTSON WILDLIFE RESTORATION AND DINGELL-JOHNSON SPORT FISH RESTORATION ACTS
Subpart I—Program Income

(a) A State fish and wildlife agency may deduct the costs of generating program income from gross income when the agency calculates program income if the agency does not:

(1) Pay these costs with:

(i) Federal or cost-sharing funds under a Federal award; or

(ii) Federal funds unrelated to an award.

(2) Cover these costs by accepting:

(i) Cost-sharing contributions for a Federal award; or

(ii) Donations of services, personal property, or real property unrelated to a Federal award.

(b) Examples of costs of generating program income that may qualify for deduction from gross income if they are consistent with the regulations in paragraph (a) of this section are:

(1) The cost of estimating the amount of commercially acceptable timber in a forest and marking it for harvest if the commercial harvest is incidental to a grant-funded habitat-management or facilities-construction project.

(2) The cost of publishing research results as a pamphlet or book for sale if the publication is incidental to a grant-funded research project.

Collected 2026-08-27T02:26:39Z. Source file · JSON

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