Support and Revenue Definitions

LSC REVENUE

REVENUE TYPE
 FUND CODE DEFINITION
 Basic field
 10 Include grants as listed below:
  • Basic Field-General grants are LSC funding that is allocated based upon the poverty population as determined by the Bureau of the Census (FY 16 allocations are based on U.S. Census Bureau 2014 American Community Survey 1-year estimates for the 50 States, D.C. and Puerto Rico and 2010 Decennial Census data for other jurisdictions, except for Micronesia where a variety of sources are used). This funding provides legal services to the population at no greater than 125% of poverty.
  • LSC Basic Field Agricultural Worker Grants: Basic Field funding that is specifically granted to address the legal needs of agricultural workers.
  • LSC Basic Field Native American Grants: Basic Field funding that is specifically granted to address the legal needs of Native Americans (American Indians, Hawaiian Natives and Alaskan Indians).
Interest, Investment & Other Income
 28 Income generated as interest or dividends, income resulting from investment of LSC funds on a short or long-term basis, rental receipts, insurance proceeds, and any other LSC-related income received that does not fit in the other LSC funding codes.
Attorney Fee Awards
 22 The amount received as the result of a judgment, court order, or settlement of cases
Publication Income
 23 Income earned from publications produced in whole or in part with LSC funds, including copyrighted materials.
Carryover Funds
 24 LSC funds of any nature, including LSC-related derivative income, that are unexpended at the end of the calendar year (2016). Note that LSC changed the definition of carryover funds in 2014. FY16 carryover funds are the funds remaining unexpended at the end of the Calendar Year (end of 2016)
Other Grants, i.e. TIG, Disaster
 20 Grants that are not within the three Basic Field LSC grant categories listed above. These include Technology Initiative Grant (TIG) program grants, Pro Bono Innovation Fund (PBIF) grants, emergency grants,disaster grants, Hurricane Sandy grants, Veith Leadership grants, and any other grants from LSC.

NON-LSC REVENUE

 REVENUE TYPE FUND CODE DEFINITION
HHS Grants 30 All grants from Department of Health and Human Services, except Older Americans Act funding which is reported under Category 32 below, but including Federal/state funds available under Title XX of the Social Security Act.
Older Americans Act 32 Funds available under the Older Americans Act (usually Title III). Providers include state or area aging agencies and/or the U.S. Department of Health and Human Services/Office of Development Services/Administration on Aging.
Violence Against Women Act 33 Funds available under the Violence Against Women Act, including V-STOP and STOP grants, and VOCA grants. Providers include the U.S. Department of Justice and state and local agencies such as state Attorneys General.
HUD Grants 36 All HUD grants, such as fair housing, housing counseling, including block grant funds under the Community Development Act administered by HUD (note that CDBG funds are usually obtained from city or county).
Other Federal Grants 34 Other sources of federal funding for the provision of legal services that do not fall under categories 30, 32, 33, or 36.
General State Grants 40 State funds provided under general grants for the provision of legal services, not including specific grants and contracts for legal services, and exclusive of funds included in the federal categories listed above, or the IOLTA category listed below.
Specific State Grants and Contracts 43 Public funds received from state agencies by grant or contract for specific purposes, such as a grant for legal assistance to the homeless, not including general grants for the provision of legal services, exclusive of funds included in the federal categories listed above or IOLTA category listed below.
Filling and Other Fees 41 Funding derived from fees on the filing of court cases and also fines, pro hoc vice fees, jury fees, case reopening fees, fees on real estate filings, fees on criminal penalties, taxes on bail bonds, parking or speeding ticket surcharges, attorney registration fees, and any other fees and/or surcharges established to fund legal services programs.
IOLTA Grants 50 Interest On Lawyer's Trust Accounts.
Local Grants 42 Public funds from city or county agencies, except those included in the categories listed above or under State Grants and Contracts.
United Way Grants 44 Funds from United Way, Community Chest, United Givers Fund, Combined Federal Campaign, or other consolidated community fund-raising organizations.
Corporate and Individual Contributions 45 Funds from corporate, law firm, and individual contributions, including funds from voluntary bar dues check-offs and contributions raised in Bar Association or other legal community fund drives if and only if those funds are contributed directly to the grantee or are passed through directly to the grantee as a separate item by the Bar Association or other organization.
Private Foundation Grants 46 Funds from any private foundation, local, regional, or national, including corporate foundations, but not including funds from Bar Foundations.
Bar Association Grants 48 Contributions from bar associations and related organizations, including Bar Foundations, but not IOLTA.
Attorney Fee Awards 52 The amount received as the result of a judgment, court order, or settlement of cases.
Cy Pres Awards 53 Funds received from any Cy Pres award.
Carryover Funds 54 Funds, other than LSC funds, that are unexpended at the end of calendar year 2016.  Note that LSC changed the definition of carryover funds in 2014. FY17 carryover funds are the funds that remained unexpended at the end of the Calendar Year (end of 2016)
Publication Income 55 Income earned from the sale of publications produced with non-LSC funds.
Other Funds 99 All remaining support or revenue sources that cannot reasonably be placed in any other code identified in these definitions.  This category has been overused. Before using this category, try to find a specific category that reasonably matches the funding source. Federal funds that do not fit a specific federal category should be reported as 34, Other Federal. Likewise, any funds from a state should be reported in either 40, General State Grants or 42, Specific State Grants and Contracts.
We also note that private funds raised, such as through fund-raising dinners, should be reported in category 45, Corporate and Individual contributions, not in 99.

CLIENT SERVICE INCOME

REVENUE TYPE FUND CODE DEFINITION
Gross Fees and Receipts from Client Services
 57 Any funds received from clients for court costs, litigation expenses or other payments from clients.
Other Income Earned in For-Profit Activities
 58 Income earned in for-profit operations other than income from legal services to clients.

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