Rules.

(a) [T]he Board, pursuant to subchapter I of Chapter 5 of Title 2 , shall issue rules to implement the provisions of [ this part ], including: (1) Procedures for verifying and auditing qualified small-dollar contributions; and (2) Rules relating to the donation of equipment. ([b]) For the purposes of this section, the term "equipment" shall have the same meaning as provided in § 1-1163.32h(e) .