In order to meet matching requirements on a federal grant passed to us
through a state agency, our university used a method to calculate third
party in-kind contributions which is now being questioned by auditors.
We hired outside consultants to conduct training sessions, then used the
difference between the market value of their services and the amount we
paid them as a third-party donation.  DHHS claims this is an "educational
discount" or "applicable credit" (A-21) not a donation, so is not
allowable.

I'm curious, has anyone else fought this or similar battles relating to
third party match?  If so, how did it come out?

You may respond directly to me at xxxxxx@henson.cc.wwu.edu.

                *********************************************
                *       Geri Walker, Director               *
                *       Bureau for Faculty Research         *
                *       Western Washington University       *
                *       Bellingham, WA  98225               *
                *       (206) 650-3220                      *
                *********************************************