An in-kind contribution is a non-cash input which can be given a cash value. It is the value of goods and services that benefit a federally-assisted project and are provided without charge to a recipient under a grant.
Some examples of non-monetary or in-kind match donations are the value of site supervision of members, member transportation or training costs, supplies, office business services, and / or office space dedicated to the program.
In-Kind Match Guidelines
We are required to match a portion of our federal grant with non-federal resources. Part of this match comes in the form of in-kind donations that you contribute toward sustainability of the program. Federal guidelines regarding in-kind are strict and require careful documentation. OMB Circular A-110 states that in-kind contributions must meet the following criteria:
- Allowable under cost principles
- Necessary and reasonable
- Not include as a contribution under any other federal award
- Verifiable from grantee records
Reporting In-Kind Match
We encourage you to use areas for contributions that are most effective in having reliable valuation documentation, such as site supervision pay or space costs. You may use any of the areas listed below, however, with the appropriate valuation and back-up documentation:
- Member Training
- Other Program Operating Costs (Examples include computers, phones, internet, fax, copy machine or space dedicated to the participant's service activities)
- Personnel Expenses
- Personnel Fringe Benefits
- Staff Training
- Supplies (For example, office supplies)