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Do I count LSTA Grant Money as Revenue?

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Yes.  If you have received LSTA funds from a grant from the State Library or the Institute of Museum and Library Services, all of the LSTA funds should be counted under Federal Revenue.  In Oregon, LSTA has a separate subfield under Federal Revenue.

If your library is a participant in an LSTA project, but it is not the fiscal agent, you do not need to report anything.

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