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CDQ fisheries facilities loans; and
CDQ fisheries research grants.
The use of monies in the special accounts must be determined on a first-in-first-out (FIFO) basis. All contributions, with the exception of those initially placed in a loan account, must be distributed from the credited account and used for a qualified purpose by the end of the calendar year following the calendar year of receipt. Contributions placed in a loan account may be accumulated without the requirement for distribution within a specified time period. A contribution initially accounted for in a loan account that is transferred to another account must be distributed from that account by the end of the calendar year following the calendar year of the transfer. Contributions may not be transferred from a non-loan account to a loan account.
No credit is allowed, and prior credits will, in the department's discretion, be revoked, if the person, or a party related to the person receives a loan or grant from a nonprofit corporation to which that person has made or will make a contribution that qualifies for the credit, unless the person first obtains written authorization from the department to receive the loan or grant.
A nonprofit corporation, to accommodate potential contributors, may apply to the department and request a determination that the intended use of contributions for a specifically designated program satisfies one or more of the requirements of AS 43.77.040 and this chapter