N.Y. Comp. Codes R. & Regs. tit. 10 § 441.99
Current through Register Vol. 46, No. 53, December 31, 2024
Gifts of supplies and other materials, such as medicines, blood, linen and office supplies, which are normally purchased by the institution, and are recorded on the books at their fair market value at the time of donation, regardless of when actual receipt takes place.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.99