Donations and gifts made to, or specifically for the use of, the county agency are to be reported as income. Donations shall be considered as income to reduce total expenditures in arriving at eligible expenditures for Department participation. Nothing in this section precludes the county children and youth advisory committee from establishing a special fund for the donation of gifts for special occasions and specific individuals. Restricted donations or gifts need not be counted as income to the county children and youth agency.
55 Pa. Code § 3170.104