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
These resources provide information about the portion of a Head Start program’s actual costs that need to be covered by sources other than the federal government. Learn about in-kind contributions, volunteer services, disallowances, documentation, and other aspects of non-federal match.
Documenting In-Kind Contributions
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.
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.
Management Matters: Non-Federal Match
Watch this series of interactive learning modules that focus on non-federal match, an important aspect of fiscal operations.
Non-Federal Match: Planning, Disallowances, and Applying for a Waiver
Use this interactive module to consider how non-federal match informs program planning. Learn more about disallowances and find out how to apply for waivers.
Non-Federal Match: Valuing, Documenting, and Tracking
This is part two of a three-part Non-Federal Share Match resource on Management Matters. Learn how to value donated goods and services, document non-federal share match, and monitor a non-federal match budget.
Non-Federal Match: The Why, What, and How
Use this interactive module to review the purpose of non-federal match and which costs are allowable.
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.