All Applicants
Calculating In-Kind Contributions
In-Kind Contributions – The value of any in-kind (non-cash) contribution should be identified in the “In-kind” column on both the expense and income pages and must correspond to the appropriate budget category description.
In-kind contributions must be provided by volunteers or outside parties. Donated goods and services must be necessary to the organization; that is, they are goods or services with cash value which the organization would have to purchase if not donated. An example of an in-kind contribution is a venue provided free of charge, but which would normally be rented for cash.
Applicants should show all in-kind contributions, even if they are not needed to make the required match, in order to demonstrate community support and the true cost of the program or project.
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Professional donated services should be valued at $17.79 per hour* or at the professional’s standard rate.
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Salaried employees who donate their time for projects or programs must be able to document that the time given was above and beyond their regularly scheduled job.
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If a person provides both administrative and artistic services, the donated salary can be prorated.
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The services of board members can only be considered in-kind if those services are beyond their regular responsibilities. If board members are serving in the roles of staff, that may be considered in-kind. Board members cannot be financially compensated for their services, as that constitutes a conflict of interest.
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An organization cannot donate to itself. The donation must come from an outside organization, business or individual.
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In-kind contributions are limited to specific amounts of the total expense budget to determine the grant awards. See specific program guidelines for restrictions.
* From the Independent Sector’s Valuation of Volunteer Time in Kansas, 2008.
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