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All grants and cooperative agreements |
Definition
2 CFR 200.96
Third-party in-kind contributions are property or services which benefit a Federally means the value of non-cash contributions (i.e., property or services) that—
(a) Benefit a federally assisted project or program; and
(b) Are and which are contributed by non-Federal third parties, without charge to the grantee, or a cost-type contractor under the grant agreement.
43 CFR PART 12-Administrative and Audit Requirements (Subpart C)
2 CFR 225 - Cost Principles for State, Local, Indian Tribal Governments (OMB A-87) Appendix B to Part 225—Selected Items of Cost
Third party in kind contributions count towards satisfying a cost sharing or matching requirement only where, if the party receiving the contributions were to pay for them, the payments would be allowable costs.
, to a non-Federal entity under a Federal award.
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2 CFR 200.306 Cost sharing or matching
(b) For all Federal awards, any shared costs or matching funds an all contributions, including cash and Some third party in-kind contributions are goods and services that, if the grantee, subgrantee, or contractor receiving the contribution had to pay for them, the payments would have been an indirect costs. Costs sharing or matching credit for such contributions shall be given only if the grantee, subgrantee, or contractor has established, along with its regular indirect cost rate, a special rate for allocating to individual projects or programs the value of the contributions.
A third party in-kind contribution to a fixed-price contract may count towards satisfying a cost sharing or matching requirement only if it results in:
(A) An increase in the services or property provided under the contract (without additional cost to the grantee or subgrantee) or
(B) A cost savings to the grantee or subgrantee.
, must be accepted as part of the non-Federal entity's cost sharing or matching when such contributions meet all of the following criteria:
(1) Are verifiable from the non-Federal entity's records;
(2) Are not included as contributions for any other Federal award;
(3) Are necessary and reasonable for accomplishment of project or program objectives;
(4) Are allowable under Subpart E—Cost Principles of this part;
(5) Are not paid by the Federal government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such
program can be applied to matching or cost sharing requirements of other Federal programs;
(6) Are provided for in the approved budget when required by the Federal awarding agency; and
(7) Conform to other provisions of this part, as applicable.
2 CFR 200.434 Contributions and donations
(a) Costs of contributions and Contributions or donations, including cash, property, and and services, made by the governmental unit, regardless of the recipient, are unallowable.
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from the non-Federal entity to other entities, are unallowable.
(b) The value of services and property donated to the non-Federal entity may not be charged to the Federal award either as a direct or indirect (F&A) cost. The value of donated services and property may be used to meet cost sharing or matching requirements (see §200.306 Cost sharing or matching). Depreciation on donated assets is permitted in accordance with §200.436 Depreciation, as long as the donated property is not counted towards cost sharing or matching requirements.
(c) Services donated or volunteered to the non-Federal entity may be furnished to a non-Federal entity by professional and technical personnel, consultants, and other skilled and unskilled labor. The
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value of these services is not
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allowable either as a direct or indirect cost.
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However, the value of donated services may be used to meet
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cost sharing or matching requirements in accordance with the
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The value of donated services utilized in the performance of a direct cost activity shall, when material in amount, be considered in the determination of the governmental unit's indirect costs or rate(s) and, accordingly, shall be allocated a proportionate share of applicable indirect costs.
provisions of §200.306 Cost sharing or matching.
(d) To the extent feasible, services donated
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to the non-Federal entity will be supported by the same methods used
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to support
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the allocability of regular personnel services.
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Frequently Asked Questions
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Related Pages
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Resources
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References
2 CFR 225 - Cost Principles for State, Local, Indian Tribal Governments (OMB A-87) Appendix B to Part 225—Selected Items of Cost
