Tools and Resources
Explore this resource for valuable information about non-federal match. Learn about difficult fiscal issues such as contributions, disallowances, and documentation. Also, examine in-kind and volunteer services.
Learn more about how to accurately document in-kind expenditures. Keeping track of them helps programs keep an eye on financial "sweat equity.” Find tips that can support programs as they record non-federal match and in-kind contributions.
Volunteer hours must be calculated at the rates of other employees who perform similar work, such as a teacher’s aide or teacher’s assistant. Learn more about documenting in-kind contributions. Find helpful information about this important fiscal consideration.
Explore Head Start programs' ongoing partnership between the federal government and local communities. These self-paced learning modules review the regulations and responsibilities around non-federal match.
In this Internal Revenue Service (IRS) publication, find out how donors and appraisers assess the value of property, other than cash, that is given to qualified organizations. Learn more about how to determine the value of donated space.
Learn more about the requirement that programs provide non-federal match for their grant awards. This regulation also outlines the preconditions for requesting a waiver of non-federal match.
This regulation describes the requirements for non-federal match contributions.
This section of the Head Start Act provides the foundation for the regulation requiring a 20% non-federal match to the Head Start grant.
Last Updated: February 15, 2023