7 CFR §3430.606

1. (a)Requirement. Awardees are required to provide a match in the form of cash or in-kind contributions in an amount at least equal to 25 percent of the Federal funds provided by the award. The matching funds must be from non-Federal sources except when authorized by statute. The matching requirements under this subpart cannot be waived.
2. (b)Indirect costs. Use of indirect costs as in-kind matching contributions is subject to § 3430.52.