Short answer
FEMA doesn’t pay for donations, but their value can offset your non-federal cost share. For debris and emergency protective measures, the offset applies across all those projects; for permanent work, only to the project the donation supported.
- The donation came from a third party, including your own employees volunteering unpaid and not on your behalf;
- It was necessary and reasonable;
- It was used for eligible work within the project’s period of performance; and
- You tracked the resources and work, with descriptions, locations and hours.
Donations from federal agencies or federally funded sources, used as an offset on another federal award, or used for ineligible work don’t count. Don’t solicit donations from contractors bidding on your work, or favor contractors who donate.
<table class="pt-table"><thead><tr><th>Donation</th><th>How the offset is valued</th></tr></thead><tbody><tr><td>Volunteer labor</td><td>Straight-time rate plus fringe of a similarly qualified employee; no overtime or premium rates</td></tr><tr><td>Equipment</td><td>Equipment rates, capped at fair rental or fair market value</td></tr><tr><td>Supplies or materials</td><td>Current commercial rates, capped at fair market value</td></tr><tr><td>Buildings or land (permanent)</td><td>Fair market value by independent appraisal</td></tr><tr><td>Space (temporary)</td><td>Fair rental value of comparable private space</td></tr><tr><td>Logistical support</td><td>May be eligible, subject to FEMA approval</td></tr></tbody></table>
Sign-in sheets with each volunteer’s name, function, dates, hours, location and work; donor, equipment details, sites and hours for equipment; donor, description, quantity, location and value support for supplies. Source: PAPPG Table 18.
Watch out · Govstar practitioner advice
The offset is capped at your non-federal share and your out-of-pocket costs. Track volunteers daily from the start; reconstructed sign-in sheets are hard to defend.