Section 1181.262. Fund raising expenses

Latest version.

(a) Costs pertaining to raising funds for operating expenses and cash flow will be allowed up to 10% of the amount raised.
(b) Fund raising expenses for capital and replacement items up to 5% of the amount raised will be allowed to be capitalized as a part of the cost of the asset under § 1181.259(h) (relating to depreciation allowance).

The provisions of this § 1181.262 adopted August 5, 1983, effective July 1, 1983, 13 Pa.B. 2402.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');