California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 36 - Dispute Resolution Advisory Council
Article 4 - Grantee Management, Accounting, and Reporting Requirements
Section 3640 - In-Kind Donations
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) In-kind donations, including services of volunteers and materials and/or property, may be reported or credited as revenue or expenditures, if such donations:
(b) In-kind donations must be clearly documented with descriptions of the services or materials donated, the dates received, and the names and addresses of the donors. Volunteer personnel services shall be documented by time sheets signed by the volunteer and verified by the Program Administrator.
(c) For uniform budgeting purposes, standardized values must be used in assessing value to the in-kind donations. The following assessments shall apply:
(d) The following may not be included or credited as in-kind donations:
1. New section filed 8-31-89; operative 9-30-89 (Register 89, No. 36).
Note: Authority cited: Section 471, Business and Professions Code. Reference: Sections 468.2(b), (d) and (f), 468.3, 470.2 and 471.3, Business and Professions Code.