Hawaii Administrative Rules
Title 21 - LEGISLATIVE AGENCIES
Chapter 7 - HAWAII STATE ETHICS COMMISSION GIFTS AND FAIR TREATMENT
Section 21-7-6 - Valuation of gifts
Universal Citation: HI Admin Rules 21-7-6
Current through February, 2024
(a) The value of a gift is its fair market value, which is the cost that a member of the public would reasonably expect to incur to purchase the gift, including any tax-deductible portion.
(b) If the gift is a seal at a table for an event, the value of the gift is the cost of the table sponsorship divided by the number of seats at the table.
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