I think your answer can be found in the A110 guidelines on cost sharing.
Here is the relevant section:

(d) Volunteer services furnished by professional and technical personnel,
consultants, and other skilled and unskilled labor may be counted as cost
sharing or matching if the service is an integral and necessary part of an
approved project or program. Rates for volunteer services shall be
consistent with those paid for similar work in the recipient's
organization. In those instances in which the required skills are not found
in the recipient organization, rates shall be consistent with those paid
for similar work in the labor market in which the recipient competes for
the kind of services involved. In either case, paid fringe benefits that
are reasonable, allowable, and allocable may be included in the valuation.

 xxxxxx@SBLHS
 .ORG                 To:     xxxxxx@HRINET.ORG
 Sent by:             cc:
 Research             Subject:     allowable match
 Administratio
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 <xxxxxx@hri
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 11/16/00
 04:30 PM
 Please
 respond to
 Research
 Administratio
 n Discussion
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Dear RESADM-Lers --

from a pre-award person to my esteemed post-award colleagues --

Can fringe benefits be included in matching when the person whose time is
contributed is not employed by the applicant organization? (assuming, of
course, that the employer is in agreement with the contribution of the
person's time on the project).

-----------------
Molly Daniel
Grants Specialist
Planning Dept.
Sarah Bush Lincoln Health Center
1000 Health Center Drive
Mattoon, IL 61938-0372
tel. 217-258-2195
fax 217-258-4135
email: xxxxxx@sblhs.org <mailto:xxxxxx@sblhs.org>
web: www.sarahbush.org <http://www.sarahbush.org>

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