---
kind: "section"
citation: "20 C.F.R. § 688.530"
title: "20"
number: "688.530"
heading: "What are the cost-sharing or matching requirements of the YouthBuild program?"
url: "https://uscodex.org/cfr/20/688.530"
---

# §688.530. What are the cost-sharing or matching requirements of the YouthBuild program?

- (a) In addition to the rules described in [paragraphs (b) through (f)](#b..f) of this section, the cost-sharing or matching requirements applicable to a YouthBuild grant will be addressed in the grant agreement.
- (b) The value of construction materials used in the YouthBuild program is an allowable cost for the purposes of the required non-Federal share or match.
- (c) **The value of land acquired for the YouthBuild program is not an allowable cost-sharing or match.**
- (d) Federal funds may not be used as cost-sharing or match resources except as provided by Federal law.
- (e) The value of buildings acquired for the YouthBuild program is an allowable match, provided that the following conditions apply:
  - (1) The purchase cost of buildings used solely for training purposes is allowable; and
  - (2) For buildings used for training and other purposes, the allowable amount is determined based on the proportionate share of the purchase price related to direct training activities.
- (f) Grantees must follow the requirements of Uniform Guidance at 2 CFR parts [200](/cfr/2/part200.md) and [2900](/cfr/2/part2900.md) in the accounting, valuation, and reporting of the required non-Federal share.

## Notes

### Authority

Authority: Secs. 171, 189, 503, Pub. L. 113-128, 128 Stat. 1425 (Jul. 22, 2014).

### Source

Source: 81 FR 56460, Aug. 19, 2016, unless otherwise noted.