[Code of Federal Regulations] [Title 7, Volume 15] [Revised as of January 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 7CFR3015.53] [Page 114] TITLE 7--AGRICULTURE CHAPTER XXX--OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE PART 3015_UNIFORM FEDERAL ASSISTANCE REGULATIONS--Table of Contents Subpart G_Cost-Sharing or Matching Sec. 3015.53 Valuation of donated services. (a) Volunteer services. Unpaid services provided to a recipient by an individual shall be valued at rates consistent with the rates normally paid for similar work in the recipient organization. If there is no similar work in the recipient organization, the rate of pay for volunteer services should be consistent with those regular rates paid for similar work in the same labor market. In either case, a reasonable amount for fringe benefits may be included in the valuation. (b) Employees of other organizations. When an employer, other than a recipient or cost-type contractor, furnishes the services of an employee without cost to perform the employee's normal line of work, the services shall be valued at the employee's regular rate of pay, exclusive of the employer's fringe benefits and overhead cost. If the services are in a different line of work, paragraph (a) of this section shall apply.