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Can non-cash in-kind services/contributions be attributed as voluntary committed cost share?

Yes. In-kind services or contributions are considered to be

 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 and can be 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.  voluntary committed cost share. 

Can Federal funds be used by a non-Federal entity as voluntary committed cost share on a Federal award?

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