Rates for donated services used to satisfy a matching or cost-sharing requirement must be consistent with those paid for similar work in the organization. In those instances in which the required skills are not found in the recipient’s organization, rates must be consistent with those paid for similar work in the labor market in which the recipient would compete for the kind of services involved. When an employer other than the recipient furnishes the services of an employee, the services must be valued at the employee’s regular rate of pay. Only the amount representing an amount consistent with the function performed are allowable, e.g., if a doctor serves as a receptionist, only the amount that would be allowable for a receptionist is allowable as a contribution to the grant. Fringe benefits consistent with those that would be paid by the employing organization that are reasonable, allowable, and allocable may be included in the valuation.