Magnuson-Stevens Act Implementation

Activity Sheet #

N-10.06

Mandatory

November 15, 2005

Activity:

BYCATCH/INCIDENTAL HARVEST RESEARCH [Sec. 208; pp. 140-141]: Study of contributions of

bycatch to charitable organizations

Completion date:

September 1, 1997

December 10, 1997

Product (s):

Report to Congress on study of contributions of bycatch to charitable organizations

Overview and scope of task and sub-tasks:

Completed

A. Undertake review of programs contributions to charities, including assessment of

costs and benefits to individuals and charities and the effects on tax revenues

Completed

(1) Assess with NOAA General Counsel whether Federal donations of seized or

forfeited catch constitute "donations" by individuals from whom the catch was

seized or forfeited.

Completed

Completed

(2) Identify active donation programs authorized by NMFS for purposes of the report

Completed

Completed

(3) Review IRS guidance on potential tax benefits from the donation of catch by

individuals

Completed

Completed

(4) Collect data on the amount of different species donated to charitable through a

NMFS approved program.

Completed

Completed

(5) Collect data on the costs to individuals of participation in a donation program

and costs of distribution of donated catch or catch products

Completed

Completed

(6) Draft report for NMFS and Secretarial review prior to submission to Congress