(a) Requirement. Grantees are required to provide funds or in-kind support from non-Federal sources in an amount that is at least equal to the amount provided by the Federal government. The matching contribution must be provided from non-Federal sources except when authorized by statute. The matching requirements under this subpart cannot be waived.

(b) Indirect costs. Use of indirect costs as in-kind matching contributions is subject to § 3430.52.