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A third-party in-kind contribution is a type of cost share on a Federal grant or cooperative agreement. 

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[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75886, Dec. 19, 2014]

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Frequently Asked Questions

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Yes, these costs are called discounted services.  If the costs are eligible and allowable costs, they can be documented and claimed as match on the award.  Please note, that all non-cash transactions present a higher audit risk for the recipient.  The recipient should ensure that a proper value of the discount has been determined and documented in the recipient award file.  If you are unsure of how to value the contribution, please consult your FWS representative. 

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Learning Aids

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Donated Services Diagram (PDF)

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Related Pages

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Resources

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References

 2 CFR 200.306 Cost sharing or matching

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2 CFR 200.434 Contributions and donationstop