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Current as of January 02, 2025 | Updated by Findlaw Staff
(a) Definition of non-Federal programs. Non–Federal program means any program of a State, a possession of the United States, a political subdivision of any State or possession of the United States, the District of Columbia, or a combination of any of the foregoing.
(b) Applicability. Payments received through non-Federal programs under which payments are made primarily for the purpose of conserving soil and water resources, protecting or restoring the environment, improving forests, or providing a habitat for wildlife may be considered for exclusion from gross income under part 14.
(c) Determining the primary purpose of non-Federal payments. The determination of the primary purpose for which non-Federal payments are made with respect to their potential for exclusion from gross income shall be made by using the criteria set forth in part 14 for determining the primary purpose of Federal payments.
(d) Procedure for determining the primary purpose of payments made under non-Federal programs.
(1) To initiate the process of determining the applicability of this part to payments received through non-Federal programs and the primary purpose of the payments for potential exclusion from gross income, the non-Federal official responsible for the program through which the payments are made should provide six copies of the following materials relating to the program to the Secretary of Agriculture—
(i) Authorizing legislation;
(ii) Rules or regulations;
(iii) Current policies and procedures under which payments are made and used;
(iv) A description of all practices or measures for which payments are made and used; and
(v) Any other information that may be helpful in determining the purpose for which payments, or portions thereof, are made and used.
(2) Any changes in the supporting documentation listed in paragraphs (d)(1)(i) through (d)(1)(iv) of this section, should be reported to the Secretary within 30 days of the date they become final.
Cite this article: FindLaw.com - Code of Federal Regulations Title 7. Agriculture § 7.14.7 Non–Federal programs and payments - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-7-agriculture/cfr-sect-7-14-7/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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