17 C.F.R. § 256.426.1 Donations.
Title 17 - Commodity and Securities Exchanges
This account shall include all payments or donations for charitable, social or community welfare purposes.
Title 17: Commodity and Securities Exchanges
PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
1. income
§ 256.426.1 Donations.