# COMAR Title 21 — State Procurement Regulations

## Subtitle 09 — Contract Cost Principles and Procedures

### Chapter 01 — General Regulations

#### Regulation .12 Gifts, Contributions, and Donations.

*COMAR 21.09.01.12*

A gift, contribution, and donation is property transferred to another person without the other person providing return consideration of equivalent value. Gifts, contributions, and donations are unallowable.