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

---
identifier: "/us/cfr/t50/s80.122"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "50 CFR § 80.122 - May a State fish and wildlife agency deduct the costs of generating program income from gross income?"
title_number: 50
title_name: "Wildlife and Fisheries"
section_number: "80.122"
section_name: "May a State fish and wildlife agency deduct the costs of generating program income from gross income?"
chapter_name: "UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR"
subchapter_number: "F"
subchapter_name: "FINANCIAL ASSISTANCE—WILDLIFE AND SPORT FISH RESTORATION PROGRAM"
part_number: "80"
part_name: "ADMINISTRATIVE REQUIREMENTS, PITTMAN-ROBERTSON WILDLIFE RESTORATION AND DINGELL-JOHNSON SPORT FISH RESTORATION ACTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "16 U.S.C. 669  except for provisions specific to the Wildlife Conservation and Restoration program, and 777-777m, except 777e-1 and g-1."
regulatory_source: "91 FR 1888, Jan. 15, 2026, unless otherwise noted."
cfr_part: "80"
---


# 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.