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contributions to a Federally-funded project and are specifically addressed in 2 CFR 200 (§§200.96 and 200.434). While not voluntary committed cost share, third-party in-kind contributions are similar in that they are a type of cost share, 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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