Grants

Eligibility and Value of Donations

The use of donations as part or all of the sponsor's match should be indicated in the project application. Donations are volunteer labor or donations of equipment, materials, cash, or real property by sources independent of the project sponsor.

Use of the project sponsor's own employees, equipment, materials, or real property does not constitute a donation. Donations may be used as part or all of the project's match. Reimbursement cannot exceed sponsor's out-of-pocket expenditures. Profit may not be made by donations.

PROJECT SPONSORS MUST DOCUMENT CASH OUTLAY EXPENDITURES UP TO THE AMOUNT OF THE FISCAL ASSISTANCE GRANT

1. LABOR - The value of labor donations is generally the wage rate for unskilled labor in the immediate area. The rate, which may be charged for skilled workers, working in their trade, is the actual wage these workers are normally paid for their labor. In both cases, only base wage rates are allowable, exclusive of any fringe benefits. Accurate time records must be submitted when requesting reimbursement. Lump sum hours for more than one day cannot be accepted. Timesheets should include date, hours worked, occupation, type of work performed, worker's signature and supervisor's signature. Timesheet forms are available upon request from the Division of Utah State Parks and Recreation. Donations of labor by youth groups will be valued at minimum wage rates.

2. EQUIPMENT - Rates for donated equipment used on the project may not exceed its fair rental rate. Hourly rates may be based on current Utah Department of Transportation Equipment Codes, Classes and Rental Rates or a rental rate guidebook, which provides regional average rates for construction equipment, may be used. Equipment timesheets are also available from the Division and should be filled out in the same manner as those for donated labor.

3. MATERIAL - The allowable amounts charged for donations of materials may not exceed market value. This is defined as the amount these materials would be sold for in the area at the time of the donation. Documentation should include a signed statement from donor describing the donation and its market value. An independent statement of market value given by a dealer or vendor may also be required.

4. Real property may only be used as a donation on projects identified in the application as a land acquisition with a commitment of a land donation. The value of donated real property is based upon an approved appraisal prepared by a qualified appraiser. In order for a donation of real property to be eligible as match for grant assistance, the project sponsor may not accept title prior to approval of the project agreement.