Section 39-1-22-100 - General1. Charitable or civic contributions shall not be allowed as cost of service. The Commission finds that passing on a public utility's charitable or civic contributions to ratepayers in the present difficult economic environment would be unreasonable, unfair, imprudent and contrary to the public interest. Allowing recovery of such contributions through rates would not promote adequate, reliable and economical service to all citizens and residents of the state and would contribute to rates that would neither be just nor reasonable.2. A public utility may offer a mechanism on customer's bills that would allow the customer the opportunity to donate money, voluntarily, to charitable or civic organizations on a month-by-month basis in an amount determined by the customer.3. All public utilities shall file an annual report detailing the contributions collected through any voluntary mechanism offered by the utility on the customer's bill and how such contributions were expended.39 Miss. Code. R. 1-22-100
Mississippi Code Annotated §§ 77-3-2, -33, -45, -79.