CFR > Title 7 - Agriculture > SUBTITLE B—Regulations of the Department of Agriculture > CHAPTER XXX—OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE (parts 3010 to 3052) > PART 3015—UNIFORM FEDERAL ASSISTANCE REGULATIONS > SUBPART G—Cost-Sharing or Matching (§3015.50 to §3015.56) > 3015.54—Valuation of donated supplies and loaned equipment or space.

3015.54—Valuation of donated supplies and loaned equipment or space.

(a) If a third party donates supplies, the contributions shall not exceed the cost of the supplies to the donor or the market value of the supplies, at the time of the donation, whichever is less.
(b) If a third party donates the use of equipment or space in a building but retains the title, the contribution shall be valued at the fair rental rate of the equipment or space.