7 CFR 3015.54 - Valuation of donated supplies and loaned equipment or space.

Code of Federal Regulations - Title 7: Agriculture

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Title 7: Agriculture

Subtitle B: Regulations of the Department of Agriculture (Continued)

CHAPTER XXX: OFFICE OF THE CHIEF FINANCIAL OFFICER, 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.

(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.



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