IDENTIFYING AND DOCUMENTING 

OVC IN-KIND MATCH 

WHO WE ARE 

The Human Trafficking Capacity Building 

Center is a coaching and development hub 

assisting organizations and tribes with: (1) 

building their capacity to aid victims of all 

forms of human trafficking, (2) navigating the 

broad range of resources available to support 

their missions, and (3) strengthening human 

trafficking service networks. 

Overview of Match 

A federal grant match is the non-federal share of the overall project costs a grantee is 

required to contribute. There are two kinds of match requirements, which are cash 

and in-kind. A cash match requires a cash contribution from the grantee to the overall 

project costs. An in-kind match includes the value of non-cash contributions—such as 

volunteer time and donations—as the grantee’s required contribution.1 

In-Kind Match Criteria 

In-kind match must be— 

• Verifiable from a grantee’s records; 

• Not included as part of any other federal 

• Necessary and reasonable to accomplish program objectives; 

• Allowable under federal government cost principles; 

• Not paid by the federal government 

through other grant awards. Please 

note an exception: tribes may use 

federal funds received under a selfdetermination contract; 

• Included in the approved budget 

submitted to OVC; and 

• Compliant with other federal 

provisions on how to determine the 

contribution value. 

award match; 

1 Please refer to the match requirement tip sheet available from the Center for more information. 

Office for Victims of Crime – Human Trafficking Capacity Building Center 
Office for Victims of Crime – Human Trafficking Capacity Building Center 

 

 

 

 

 

 

 

 

 

In-Kind Contributions and Value Determination Guidelines 

Volunteer services of skilled and non-skilled labor vital to the program. Value determination 

guidelines: hourly rates must be consistent with those paid by the grantee for similar work. If 

no in-house comparison is available, the grantee must use comparable market rates. 

Donated items such as equipment, office supplies, and workshop supplies. Value 

determination guidelines: value assessed may not exceed fair market value, with age and 

condition of item at time of donation taken into consideration. 

Grantee provided services but costs not directly covered in program budget with federal 

dollars. Value determination guidelines: use the employee rate plus fringe benefits based 

on federally negotiated indirect rate or the 10 percent de minimis rate for indirect costs -

whichever is approved for the project. 

Donated space. Value determination guidelines: use fair rental value of comparable 

space, as determined by an independent real estate appraiser. 

Depreciation charges and equipment used to support required activities. Value 

determination guidelines: use documented depreciation schedules, often including tax 

records, to determine annual cost. Note: rarely will OVC authorize using the fair market 

value of equipment and rental charges to determine building and equipment cost. 

Strategies for Documenting In-Kind Match Requirements 

Establish a rate for volunteer services from the hourly rate of paid grantee staff for similar 

work; if none is available, use an invoice or pay stub from a volunteer performing similar work 

for another organization or three posted salaries for work in the same region. 

Provide the replacement value of donated equipment and supplies noted in grantee records 

at time of acquisition and a written assessment of equipment condition and age. 

Use pay records — including salary plus fringe — for employees assigned to grant project but 

not included in federal portion of the budget. 

Obtain the rental cost for other spaces, comparable to the space used by the grantee. 

Provide the federally negotiated indirect rate, if available. 

To read the full regulations, visit the Electronic Code of Federal Regulations. 

Contact the Center at contact@ovc-htcbc.org or 1-844-682-0411.