Non-Federal Share
1301.20,1304.50(f)
1304.40(d)(2)(3)
Head Start grantees are required to contribute a portion of the total cost of the project.
Federal financial assistance granted to a Head Start program shall not exceed 80 percent of
the total costs of the program. Head Start requires a minimum non-federal match of 20
percent of the total costs of the program.
This may be provided by donated cash or In-Kind contributions. In-kind is the value of noncash contributions provided to Head Start, by other public agencies and institutions, and by
private organizations and individuals.
A.
Volunteer Services
Volunteer services are services which are not paid for by Head Start. Volunteer services may
be furnished by professional and non-professional persons. Each hour of volunteered service
may be counted if the service is a necessary part of the Head Start program. To count the
time of a volunteer as match, the volunteer must be providing a service to and not receiving a
service from the program.
1.
For volunteer services to be counted as in-kind:
a.
b.
c.
d.
e.
2.
The services provided by the volunteer would have to be otherwise purchased or
provided by salaried personnel.
The duties of the volunteer must be controlled by the Head Start program.
The service performed by the volunteer must be measurable and necessary to
the program.
The value must be based on the nature of the service the volunteer provides.
For example, a dentist’s donated services to a Head Start program may be
based on his/her regular fees, assuming he/she is providing dental services to
the children. If the dentist volunteers to do something else, the value of his/her
time should be based on the rate for a non-professional.
Documentation must include signatures of volunteers certifying the day of
service, hours and rate of pay and service performed. This will be done on the
Volunteer Time Sheet (KHS-1207) and will be verified by the Center Director.
Examples of volunteer services and their allowability as in-kind contribution for a Head
Start program include:
a.
b.
The time donated by Head Start community members, Board, Policy Council,
and parents in conducting the management activities for the grant.
The difference between a reduced rate or fee charged to Head Start by a
professional performing his own line of work and the individual’s standard rate or
fee. For example, a medical doctor may charge a grantee a fee of $10.00 for a
medical examination provided, whereas the doctor’s customary and prevailing
fee is $20.00. The difference of $10.00 per medical exam may be counted as a
third-party in-kind contribution.
3.
Un-allowable contributions:
a.
b.
c.
The time donated by an employee of the grantee organization cannot be counted
as in-kind.
The time that parents are involved in a home visit for a center based program is
determined to be not allowed based on the reasoning that the parent is the
recipient of the service being provided during the visit and not providing a service
to the program.
The time that is spent enrolling one’s own child is unallowable
4.
A volunteer’s time will be valued at the same rate that would be paid if they were a
substitute or part-time employee. The rate for volunteer time will be valued at state
minimum wage pay per hour unless the volunteer service was provided by a
professional performing a service involving their profession.
B.
Supplies
1.
If a person donates supplies, the contribution shall be valued at the fair market value of
the supplies at the time of the donation.
2.
The following determinations have been made concerning the allowability of supplies
donated to a Head Start program.
a.
b.
c.
Clothing used specifically for educational experiences for children (e.g., dramatic
play) is allowable. Clothing furnished to children or families for personal use is
unallowable.
Food counted as allowable in-kind match must be used in the program and not
sent home.
(Allowable- Food served at Parent and Cluster Meetings.
Not allowed- Food brought into classroom.)
Generally, supplies donated from any source that serves to provide a “gift” to
parents cannot be counted as match. This includes prizes and awards to
parents. Value of such items can be counted as match only if the program would
otherwise have had to purchase the items to implement program objectives.
3.
Documentation of donated supplies will be provided by the In-Kind Donations Form
(KHS-1209).
C.
Travel
1.
If it is viable for the program to regularly provide transportation, the reasonable value of
transportation costs is allowable. Transportation cost for medical services as required
2.
by Head Start Performance Standards are allowable. However, parents taking their own
children to services cannot be counted as allowable.
Parents and Community volunteers involved in Policy making committees may be
reimbursed for their travel to and from these meetings. Policy members may choose to
donate the cost of travel to and from these meetings as in-kind. In-Kind travel should be
documented on KI BOIS Head Start In-Kind Donations form (KHS-1209).
D.
Space
1.
The value of donated space shall not exceed the fair rental value of comparable space
as established by an independent appraisal of comparable space and facilities in a
privately owned building in the same locality.
The difference between a reduced rental fee and the actual value of the appraised
property is allowable.
Documentation of donated space will be provided by using the Non-Federal Space
Form (KHS-1208).
2.
3.
E.
Equipment
The value of donated equipment shall not exceed the fair market value of equipment of the
same age and condition at the time of donation. The description of donated equipment as an
in-kind contribution should reference that the equipment is related to the purpose of the
program, be in working order and be used for the program.
7-2013