See 45 CFR§§2521.35 – 2529.95 for the AmeriCorps matching requirements. Grantees must also refer to OMB Circulars A-21, A-87, A-122 and A-102 [and its implementation regulation (45 CFR§2543) or A-110 (45 CFR§2541)], as applicable, for additional requirements related to allowable kinds and sources of match and match documentation requirements.
1. Exception for Donated Professional Service. Because the purpose of this grant is to enable and stimulate volunteer community service, the grantee may not include the value of direct community service performed by volunteers. However, the grantee may include the value of volunteer services contributed to the organization for organizational functions such as accounting, audit work, training of staff and AmeriCorps Programs.