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contributions to a Federally-funded project and are specifically addressed in 2 CFR 200 (§§200.96 and 200.434). They are While not the same as voluntary committed cost share. However, like voluntary committed cost share, , third-party in-kind contributions are similar in that they are considered part of the total project cost (if approved for the Federal award), and must be treated similarly in terms of merit review, cost allowability, reporting, and audits.
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