---
kind: "section"
citation: "41 C.F.R. § 304-6.8"
title: "41"
number: "304-6.8"
heading: "Determining value of payments in kind for OGE Form 1353 or SF 326 reporting."
url: "https://uscodex.org/cfr/41/304-6.8"
---

# §304-6.8. Determining value of payments in kind for OGE Form 1353 or SF 326 reporting.

- (a) For conference, training, or similar fees waived, discounted, or paid for by a non-Federal source on behalf of a meeting attendee, agencies must report the amount charged to other attendees. However, a waiver or discount of the registration fee by the non-Federal sponsor of the event for the day(s) the employee participated in the meeting or similar function as a speaker, panelist, or presenter is not a payment in kind and does not need to be reported.
- (b) For transportation or lodging, agencies must report the cost that the non-Federal source paid or usually would have been charged for such an event.
- (c) **For chartered, corporate, or other private aircraft—**
  - (1) When a common carrier is available, agencies must report the first-class rate that would have been charged by a commercial air carrier at the time the event took place.
  - (2) When a common carrier is not available, agencies must report the cost of chartering a similar aircraft using a commercially available service.
- (d) For lodging where no commercial rate is available, agencies must report the daily per diem rate. These rates are available at https://www.gsa.gov/perdiem, with links to the non-foreign and foreign area rates.

## Notes

### Authority

Authority: 5 U.S.C. 5707; 31 U.S.C. 1353.

### Source

Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.