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2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
§200.96 Third-party in-kind contributions.
Third-party in-kind contributions means the value of non-cash contributions (i.e., property or services) that—
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[78 FR 78608, Dec. 26, 2013]
§200.306 Cost sharing or matching.
(b) For all Federal awards, any shared costs or matching funds and all contributions, including cash and third party in-kind contributions, must be accepted as part of the non-Federal entity's cost sharing or matching when such contributions meet all
of the following criteria:
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[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75883, Dec. 19, 2014]
§200.434 Contributions and donations.
(a) Costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable.
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Voluntary Committed Cost Share
Resources
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WSFR-administered programs "Best Practices Documentation of Third-Party In-kind Contributions"
Documentation of Third-Party In-Kind Match Process Review Questionnaire
References
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