42 U.S.C. § 12528

1. (a)
   1. (1)The Corporation share of the cost of carrying out a program for which a grant is made from an allotment under this part—
      1. (A)for new grants may not exceed 80 percent of the total cost of the program for the first year of the grant period, 65 percent for the second year, and 50 percent for each remaining year; and
      2. (B)for continuing grants, may not exceed 50 percent of the total cost of the program.
   2. (2)In providing for the remaining share of the cost of carrying out such a program, each recipient of such a grant under this part—
      1. (A)shall provide for such share through a payment in cash or in kind, fairly evaluated, including facilities, equipment, or services;
      2. (B)except as provided in subparagraph (C), may provide for such share through Federal, State, or local sources, including private funds or donated services; and
      3. (C)may not provide for such share through Federal funds made available under title I of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6311 et seq.) [20 U.S.C. 6301 et seq.] or the Individuals with Disabilities Education Act (20 U.S.C. 1400 et seq.).
2. (b)The Chief Executive Officer may waive the requirements of subsection (a) in whole or in part with respect to any such program for any fiscal year, on a determination that such a waiver would be equitable due to a lack of resources at the local level.