Chapter 6: Cost Eligibility
Donated Resources
44 CFR 206.228

Article 4: Donated Resources

(Category: costs-eligilbilty)

Article Summary

FEMA allows Public Assistance applicants to utilize the value of third-party Donated Resources—which include volunteer labor, donated equipment, and donated materials—to offset the non-Federal local cost share of eligible Emergency Work (Categories A and B) and Direct Federal Assistance (DFA). This program helps minimize out-of-pocket expenses, though the credit is strictly capped at the total non-Federal share of the applicant's emergency work so that the Federal share never exceeds actual out-of-pocket costs. Any excess credit from one project may be dynamically applied to the applicant's other emergency projects.

To qualify, resources must come from a third party (private entities or individuals who are not paid employees of the applicant or government) and be used exclusively for eligible Emergency Work. Meticulous tracking is required, including descriptions of the work, specific locations, and exact hours. Volunteer labor is valued at the applicant's standard straight-time hourly rate (plus fringe benefits) for similar work, or the local market rate if no such position exists; overtime or premium rates are not credited. Donated equipment is valued using official FEMA equipment rates, while donated supplies are verified at current commercial market rates. Resources provided by Federal agencies, funded via a Federal award, or utilized for Permanent Work are strictly ineligible for cost-share offsets.

Five Key Takeaways for CTA FEMA Compliance

  1. Restrict Credit to Emergency Work Categories: Only apply the value of donated resources to offset the non-Federal cost share of Category A (Debris Removal), Category B (Emergency Protective Measures), or DFA; never attempt to use these credits for Permanent Work (Categories C–G).
  2. Implement Detailed Third-Party Tracking: Enforce a strict log for all volunteer labor and donated goods, ensuring you document the third-party donor's status, a precise description of the work, the specific location, and the exact hours contributed.
  3. Apply the Proper Valuation Metrics: Value volunteer labor strictly at standard straight-time rates plus fringe benefits (excluding premium or overtime rates), utilize official FEMA equipment rates for machinery, and validate material costs via local commercial vendor invoices.
  4. Exclude Federally Funded Resources: Do not claim donation credits for resources, supplies, or sandbags that were originally provided by a Federal agency (such as the U.S. Army Corps of Engineers) or supported through any other Federal award.
  5. Manage Credit Caps and Transfers: Keep in mind that total donation credits are capped at your overall non-Federal cost-share amount for emergency work; track any excess credits carefully so they can be legally transferred to cover the cost-share of your other eligible emergency projects.