Determining Non-Federal Match

Head Start grantees are required to provide a 20 percent non-federal match. This can come through resources donated by the communities they serve and state funding as appropriate.

Non-Federal Match Narrative

Non-federal matching information and explanations of fiscal issues such as contributions, disallowances, documentation, in-kind, and volunteer services can be found below. Head Start administrators and non-federal entities may find this information helpful.

Non-Federal Share

The requirement for a non-federal share match to a Head Start or Early Head Start grant reflects the partnership and commitment between the federal government and local community, and for the young children and families served in the program.

Determining the Value of Donated Space

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.