A – 076 Is in-kind allowable for the person who baby-sits while the Head Start mother volunteers in the classroom?
A service which benefits a program or lends to the accomplishment of program objectives is considered an in-kind contribution. For example, a mother who is providing volunteer services in a classroom may be supporting young children in their learning. This contributes to the program objective of children increasing their interest in books, identifying letters, and reading. A person who baby-sits while the Head Start mother volunteers leads to accomplishing this goal for the program and may be considered an allowable in-kind cost. Requirement HHS Grants Policy Statement, II-48 and II-49; 45 CFR 74.23; 45 CFR 92.24; 2 CFR 230, Appendix B.12.
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