 Examples of matching include the Head Start program, which requires that recipients provide 20 % of the total annual expenses in either monetary or in-kind contributions. Recipients of these funds may contribute money to cover teacher payroll, or may contribute a building to house the program classrooms. However, the federal government requires that in-kind contributions be properly valued and evidenced (such as estimating the value of a building to make sure that it meets the 20 % of the program budget), and certain programs specifically require that matching be made by contributing money only.
