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. 1469a ).(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.