If, in accordance with Section 106 of the Pennsylvania Municipalities Planning Code or any statute of similar import, the owner(s) and/or developer(s) offer(s) to dedicate any portion(s) of the tract to Newtown Township, and if the offer of dedication is accepted by Newtown Township, then, in such event or events, the owner(s) and/or developer(s) of the tract shall have the right to include the donated portion(s) of the tract as part of the overall tract for purposes of computing, where applicable, density, lot area, frontage requirements, building area, front, side and rear yards, building frontage depth, buffer area and total lot area coverage.