Like most research administration questions, the answer concerning
allowability of fringe benefits along with in-kind salary as match is
not straight forward.

It seems to me that the answer depends upon the role and nature of
involvement of the person providing the in-kind services.  One can
imagine a lawyer volunteering to plant trees for a conservation
project.  The lawyer would be serving as a laborer & not a lawyer so
the actual salary may not be relevant.  In that situation there may
actually be no benefits associated with the service & therefore
should not be added.

On the other hand, the service might be provided by a university
person as part of their normal role & job responsibilities.  In that
situation, the inclusion of fringe benefits might be
allowable.  However, there is the deeper issue of whether the
employer of the person providing in-kind services has actually
authorized that contribution.  Certainly, we approve cost-sharing on
subcontracts routinely, but I have a hard time envisioning
universities approving an outside contribution that brings nothing
directly to the institution.  Therefore, I would try to involve the
partnering institution's research admin. office in helping to
document & validate the value of the contribution.  Absent that, I
personally would not feel comfortable with adding benefits to the
value of in-kind services, because I feel in most situations those
services are provided by individuals acting alone and not individuals
representing their employer.  Certainly, the facts and conditions
must be evaluated carefully as I do not believe there is a direct,
all-encompassing answer.  Terry-

*************************************************
Terry A. May, Ph.D.
 Director of Research Development
 524 S. Kedzie
 Michigan State University
 East Lansing, MI  48824
 xxxxxx@pilot.msu.edu
 517/432-7140 Office/voice mail  (LSC Main Number 353-1768)
 432-9555 Fax
 http://www.msu.edu/unit/vprgs/LSC/LSC%20Page.htm
 http://www.msu.edu/~biomed/
*************************************************

======================================================================
 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
======================================================================