The Budget Section of the electronic application provides space to include information on the description, source, type, and amount of the match. All parts of the match must be identified in this section.
Source - Who is providing the match?
Type - Is it cash, materials, property, and/ or non-government services?
Description - What cash, materials, property, equipment, and/or non-government services are being provided? What is the value of the in-kind donations, and how was the value determined?
The value of in-kind donations is determined as follows:
Services - Donated services for specialized services pertinent to the execution of the funding award must be valued at a rate equivalent to that rate ordinarily paid for work in the project applicant's organization. If the project applicant does not have employees performing similar work, the rates will be consistent with those ordinarily paid by other employers for similar work.
General volunteer labor must be valued at a general volunteer rate, unless the volunteer is performing a specific specialized service (see above). The value is based on the type of labor or service provided as a donation, not the volunteer's normal wage rate. For most volunteer rates, see the rates from Independent Sector: http://www.independentsector.org/volunteer_time?s=volunteer time. For Specialized Skills Donated, see rates from the Bureau of Labor Statistics: http://www.bls.gov/bls/blswage.htm.
Materials - The donation will be valued at the fair market value of the materials and/ or supplies at the time of the donation.
Property - The current fair market value of property donated may be counted as a matching share. The title of the land passes to the State or Indian tribe that has jurisdiction over the land on which the project is located. If any part of the donated property was purchased with Federal funds, only the non-Federal share of the property may be counted as the donation.