Salmon Disaster Funds

[Julie]

Does anyone know anything about the Salmon Disaster payments?

Here's a link:

http://www.calkingsalmon.org/pdf/DFG_Dista...ing_9-11-07.pdf

What I need to know is whether they qualify as disaster payments under §139:

http://www.fourmilab.ch/ustax/www/t26-A-1-B-III-139.html

-Julie