2 CFR § 1108.385
Third-party in-kind contribution
July 31, 2023
§ 1108.385 Third-party in-kind contribution.
Third-party in-kind contribution means the value of a non-cash contribution (i.e., property or services) that:
(a) A non-Federal third party contributes, without charge, either to a recipient or subrecipient at any tier under a DoD Component's award; and
(b) Is identified and included in the approved budget of the DoD Component's award, as a contribution being used toward meeting the award's cost-sharing or matching requirement (which includes voluntary committed, but not voluntary uncommitted, contributions).