In-Kind Contributions

In-kind is the value of personnel, space, travel, marketing, or other operating expenses specifically identified with the project that are provided to the applicant by volunteers or outside parties at no cash cost to the applicant. In-kind expenses must be recorded at current market value, and if used as match, it must be documented. Documentation consists of a written statement of what was given, the value of the contribution, the dates of the contribution, and the signature of the person who made the contribution. Organizations must retain these statements for three years and provide the North Dakota Council on the Arts with a summation of the donations by major category. Volunteer services may be provided by skilled or unskilled labor. Rates of volunteer services should be consistent with those paid for similar work in the current market. If an individual's labor is donated and the services are the same as their regular employment, their regular rate of pay should be used. Donated expendable personal property should be valued at fair market value at the time of the donation. Non-expendable personal property, land, and buildings should not exceed fair market value at the time of donation. If temporary use of such property is donated, depreciation or use charges should be used as in-kind. If the property can be depleted or depreciated it may be used as match. If an applicant chooses not to include in-kind in the grant budget or Final Report, they should still include the extent of in-kind contributions in the narrative. Panelists often look at in-kind when measuring community support. Currently, in-kind is included in determining the Institutional Support grant award. Failure to include any in-kind contributions on the financial page may reduce the total amount of the funded grant.
Applicants should contact the Council staff with any questions.