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e-CFR data is current as of September 24, 2020

Amendment


2 CFR--PART 200

View Printed Federal Register page 85 FR 49567 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49567

Effective Dates: Nov. 12, 2020

71. Amend §200.434 by revising paragraphs (b), (c), (f), and (g)(2) to read as follows:

§200.434   Contributions and donations.

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(b) The value of services and property donated to the non-Federal entity may not be charged to the Federal award either as a direct or indirect (F&A) cost. The value of donated services and property may be used to meet cost sharing or matching requirements (see §200.306). Depreciation on donated assets is permitted in accordance with §200.436, as long as the donated property is not counted towards cost sharing or matching requirements.

(c) Services donated or volunteered to the non-Federal entity may be furnished to a non-Federal entity by professional and technical personnel, consultants, and other skilled and unskilled labor. The value of these services may not be charged to the Federal award either as a direct or indirect cost. However, the value of donated services may be used to meet cost sharing or matching requirements in accordance with the provisions of §200.306.

*   *   *   *   *

(f) Fair market value of donated services must be computed as described in §200.306.

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(g) *  *  *

(2) The value of the donations may be used to meet cost sharing or matching share requirements under the conditions described in §200.300 of this part. The value of the donations must be determined in accordance with §200.300. Where donations are treated as indirect costs, indirect cost rates will separate the value of the donations so that reimbursement will not be made.

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