Code of Federal Regulations Title 2. Grants and Agreements § 2.1108.385 Third-party in-kind contribution

(a) A non–Federal third party contributes, without charge, either to a recipient or subrecipient at any tier under a DoD Component's award;  and

(b) Is identified and included in the approved budget of the DoD Component's award, as a contribution being used toward meeting the award's cost-sharing or matching requirement (which includes voluntary committed, but not voluntary uncommitted, contributions).