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Regarding in-kind contributions, can contributions from activities that are on-going or have been completed count toward the match requirement?

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Regarding in-kind contributions, can contributions from activities that are on-going or have been completed count toward the match requirement?

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The value of the in-kind contributions must be an estimate of future contributions that will be utilized in implementing the project. Services that have already occurred can be helpful in determining what the estimate should be but cannot count toward the 25% match requirement.

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