Donations of Supplies
As defined in 45 CFR § 75.306, the delegate should value third-party donations of supplies at the current fair market value of the supplies as determined by the agency using sources such as the guide issued by the IRS.
Case by Case Evaluation needed
Generally, donations of supplies to be used as gifts, prizes, and awards are not allowable. The value of such items can be counted as match only if the program would otherwise have had to purchase the items to implement the program objectives. The Head Start Program Performance Standards (HSPPS) provide the guidance to acceptable program objectives.