# 50 C.F.R. § 86.77 (2026): How must I treat program income?

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_77

## Section

- **Citation:** 50 C.F.R. § 86.77 (2026)
- **Heading:** How must I treat program income?
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 50 CFR: Wildlife and Fisheries / Chapter I / Part 86 / Subpart F / § 86.77: § 86.77   How must I treat program income?

## Text

(a) You must follow the applicable program income requirements at 2 CFR 200.80 and 200.307 if you earn program income during the period of performance. (b) We authorize the following options in the regulations cited at paragraph (a) of this section: (1) You may deduct the costs of generating program income from the gross income if you did not charge these costs to the grant. An example of costs that may qualify for deduction is maintenance of the BIG-funded facility that generated the program income. (2) Use the addition alternative for program income only if: (i) You describe the source and amount of program income in the project statement according to § 86.43(k)(2); and (ii) We approve your proposed use of the program income, which must be for one or more of the actions eligible for funding at § 86.11. (3) Use the deduction alternative for program income that does not qualify under paragraph (b)(2) of this section. (c) We do not authorize the cost-sharing or matching alternative in the regulations cited at paragraph (a) of this section. (d) For BIG Tier 1-State grants with multiple projects that you may complete at different times, we recommend that States seek our advice on how to apply for and manage grants to reduce unintended program income. (e) If your project is completed before the end of the period of performance, we recommend you notify us and ask for advice on how to adjust the period of performance to manage potential program income.

## Nearby sections

- [50 C.F.R. § 86.70 (2026) § 86.70   What standards must I follow when constructing a BIG-funded facility?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_70.md)
- [50 C.F.R. § 86.71 (2026) § 86.71   How much time do I have to complete the work funded by a BIG grant?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_71.md)
- [50 C.F.R. § 86.72 (2026) § 86.72   What if I cannot complete the project during the period of performance?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_72.md)
- [50 C.F.R. § 86.73 (2026) § 86.73   How long must I operate and maintain a BIG-funded facility, and who is responsible for the cost of facility operation and maintenance?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_73.md)
- [50 C.F.R. § 86.74 (2026) § 86.74   How do I determine the useful life of a BIG-funded facility?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_74.md)
- [50 C.F.R. § 86.75 (2026) § 86.75   How should I credit BIG?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_75.md)
- [50 C.F.R. § 86.76 (2026) § 86.76   How can I use the logo for BIG?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_76.md)
- [50 C.F.R. § 86.77 (2026) § 86.77   How must I treat program income?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_77.md)
- [50 C.F.R. § 86.78 (2026) § 86.78   How must I treat income earned after the period of performance?](https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_78.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T50_P86_S86_77. Check the current official text before relying on it. Not legal advice.