Section 86.32 - What are the match requirements?(a) The Act requires that you or another non-Federal partner must pay at least 25 percent of eligible and allowable BIG-funded facility costs. We must waive the first $200,000 of the required match for each grant to the Commonwealth of the Northern Mariana Islands and the territories of American Samoa, Guam, and the U.S. Virgin Islands ( 48 U.S.C. 1469 a ).(b) Match may be cash contributed during the funding period or in-kind contributions of personal property, structures, and services including volunteer labor, contributed during the period of performance.(c) Match must be: (1) Necessary and reasonable to achieve project objectives;(2) An eligible activity or cost;(3) From a non-Federal source, unless you show that a Federal statute authorizes the specific Federal source for use as match; and(4) Consistent with 2 CFR 200.29 and 200.306 , and any other applicable sections of 2 CFR part 200. This includes any regulations or policies that replace or supplement 2 CFR part 200.(d) Match must not include: (1) An interest in land or water;(2) The value of any structure completed before the beginning of the period of performance, unless the Service approves the activity as a preaward cost;(3) Costs or in-kind contributions that have been or will be counted as satisfying the cost-sharing or match requirement of another Federal grant, a Federal cooperative agreement, or a Federal contract, unless authorized by Federal statute; or(4) Any funds received from another Federal source, unless authorized by Federal statute.