Documenting in-kind contributions is a key part of a grantee’s fiscal operations. By accurately documenting in-kind expenditures, your program has a record of its financial "sweat equity" for potential funders.
This Internal Revenue Service (IRS) publication is designed to help donors and appraisers determine the value of property, other than cash, that is given to qualified organizations. Grantees may find this information useful when questioning the value of donated space. It also explains what kind of information a filer must have to support the charitable contribution deduction claim on a tax return.