{"data":{"id":"us/41-cfr-304-6.8","jurisdiction":"us","citation":"41 CFR 304-6.8","heading":"-6.8 Determining value of payments in kind for OGE Form 1353 or SF 326 reporting.","body":"(a) For conference, training, or similar fees waived, discounted, or paid for by a non-Federal source on behalf of a meeting attendee, agencies must report the amount charged to other attendees. However, a waiver or discount of the registration fee by the non-Federal sponsor of the event for the day(s) the employee participated in the meeting or similar function as a speaker, panelist, or presenter is not a payment in kind and does not need to be reported.\n(b) For transportation or lodging, agencies must report the cost that the non-Federal source paid or usually would have been charged for such an event.\n(c) For chartered, corporate, or other private aircraft—\n(1) When a common carrier is available, agencies must report the first-class rate that would have been charged by a commercial air carrier at the time the event took place.\n(2) When a common carrier is not available, agencies must report the cost of chartering a similar aircraft using a commercially available service.\n(d) For lodging where no commercial rate is available, agencies must report the daily per diem rate. These rates are available at https://www.gsa.gov/perdiem, with links to the non-foreign and foreign area rates.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 304—PAYMENT OF TRAVEL EXPENSES FROM A NON-FEDERAL SOURCE","SUBCHAPTER B—AGENCY REQUIREMENTS","PART 304-6—PAYMENT GUIDELINES","Subpart C—Valuation"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"83b06713739e8560b48e32b2dd05c8f404b599ff20fcb08477801f7560667273","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-304-6.7","next":"us/41-cfr-304-7.1"},"notice":"GroundRules: Original legal text. Not legal advice."}