{"data":{"id":"us/48-cfr-1516.303-73","jurisdiction":"us","citation":"48 CFR 1516.303-73","heading":"1516.303-73 Types of cost-sharing.","body":"(a) Cost-sharing may be accomplished in various forms or combinations. These include, but are not limited to: cash outlays, real property or interest therein, personal property or services, cost matching, or other in-kind contributions.\n(b) In-kind contributions represent non-cash contributions provided by the performing contractor which would normally be a charge against the contract. While in-kind contributions are an acceptable method of cost-sharing, should the booked costs of property appear unrealistic, the fair market value of the property shall be determined pursuant to 1516.303-74 of this chapter.\n(c) In-kind contributions may be in the form of personal property (equipment or supplies) or services which are directly beneficial, specifically identifiable and necessary for the performance of the contract. In-kind contributions must meet all of the following criteria before acceptance.\n(1) Be verifiable from the contractor's books and records;\n(2) Not be included as contributions under any other Federal contract;\n(3) Be necessary to accomplish project objectives;\n(4) Provide for types of charges that would otherwise be allowable under applicable Federal cost principles appropriate to the contractor's organization; and\n(5) Not be paid for by the Federal Government under any contract, agreement or grant.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 15—ENVIRONMENTAL PROTECTION AGENCY","SUBCHAPTER C—CONTRACTING METHODS AND CONTRACT TYPES","PART 1516—TYPES OF CONTRACTS","Subpart 1516.3—Cost-Reimbursement Contracts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"5b937fb8f9c752979ef1b1ed2294444a5797d5c644dbc0e82d9831ac41a9e788","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-1516.303-72","next":"us/48-cfr-1516.303-74"},"notice":"GroundRules: Original legal text. Not legal advice."}