---
kind: "section"
citation: "7 C.F.R. § 14.7"
title: "7"
number: "14.7"
heading: "Non-Federal programs and payments."
url: "https://uscodex.org/cfr/7/14.7"
---

# §14.7. Non-Federal programs and payments.

- (a) **Definition of non-Federal programs.** Non-Federal program means any program of a State, a possession of the United States, a political subdivision of any State or possession of the United States, the District of Columbia, or a combination of any of the foregoing.
- (b) **Applicability.** Payments received through non-Federal programs under which payments are made primarily for the purpose of conserving soil and water resources, protecting or restoring the environment, improving forests, or providing a habitat for wildlife may be considered for exclusion from gross income under [part 14](/cfr/7/part14.md).
- (c) **Determining the primary purpose of non-Federal payments.** The determination of the primary purpose for which non-Federal payments are made with respect to their potential for exclusion from gross income shall be made by using the criteria set forth in [part 14](/cfr/7/part14.md) for determining the primary purpose of Federal payments.
- (d) **Procedure for determining the primary purpose of payments made under non-Federal programs.**
  - (1) To initiate the process of determining the applicability of this part to payments received through non-Federal programs and the primary purpose of the payments for potential exclusion from gross income, the non-Federal official responsible for the program through which the payments are made should provide six copies of the following materials relating to the program to the Secretary of Agriculture—
    - (i) Authorizing legislation;
    - (ii) Rules or regulations;
    - (iii) Current policies and procedures under which payments are made and used;
    - (iv) A description of all practices or measures for which payments are made and used; and
    - (v) Any other information that may be helpful in determining the purpose for which payments, or portions thereof, are made and used.
  - (2) Any changes in the supporting documentation listed in [paragraphs (d)(1)(i) through (d)(1)(iv)](#d-1-i..d-1-iv) of this section, should be reported to the Secretary within 30 days of the date they become final.

## Notes

### Authority

Authority: Sec. 543, Pub. L. 95-600; as amended by sec. 105, Pub. L. 96-222; 26 U.S.C. 126, 1255 and 5 U.S.C. 301.

### Source

Source: 45 FR 58507, Sept. 4, 1980, unless otherwise noted.