Section 3640 - In-Kind Donations(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: (1) Will be received during the proposed budgetary period;(2) Represent necessary and ordinary expenses or services related to the operation and management of the Grantee; and(3) Serve a purpose consistent in nature and cost with the Grantee's operation.(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:(1) Donations of personal property shall be reported at a fair market value, as determined by the Grantee.(2) Volunteer personnel services shall be valued at no more than $25.00 per hour.(3) Donated facilities may be valued at no more than $50.00 per dispute resolution proceeding.(d) The following may not be included or credited as in-kind donations: (1) Volunteer time provided by members of the Grantee's board of directors while serving in the capacity as members of the board.(2) Fringe benefits associated with time donated by volunteers.Cal. Code Regs. Tit. 16, § 3640
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.
1. New section filed 8-31-89; operative 9-30-89 (Register 89, No. 36).