---
kind: "section"
citation: "50 C.F.R. § 80.122"
title: "50"
number: "80.122"
heading: "May a State fish and wildlife agency deduct the costs of generating program income from gross income?"
url: "https://uscodex.org/cfr/50/80.122"
---

# §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)](#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.

## Notes

### Authority

Authority: 16 U.S.C. 669 et seq., except for provisions specific to the Wildlife Conservation and Restoration program, and 777-777m, except 777e-1 and g-1.

### Source

Source: 91 FR 1888, Jan. 15, 2026, unless otherwise noted.