Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 7 - Agriculture |
Subtitle B - Regulations of the Department of Agriculture |
Chapter XVIII - Rural Housing Service, Rural Business-Cooperative Service, Rural Utilities Service, and Farm Service Agency, Department of Agriculture |
Part 3015 - UNIFORM FEDERAL ASSISTANCE REGULATIONS |
Subpart G - Cost-Sharing or Matching |
§ 3015.54 - Valuation of donated supplies and loaned equipment or space.
Latest version.
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(a) If a third party donates supplies, the contributions shall not exceed the cost of the supplies to the donor or the market value of the supplies, at the time of the donation, whichever is less.
(b) If a third party donates the use of equipment or space in a building but retains the title, the contribution shall be valued at the fair rental rate of the equipment or space.