Performance Measure G3-3.17

Dollar value of in-kind resources leveraged by CNCS-supported organizations or national service participants.
Goal 3: Capacity Building and Leverage
 

Definition of Key Terms

In-kind resources: Non-cash contributions, including donated goods or services, expert advice, equipment or property.
 
Leverage: To garner additional resources or assets through capacity building activities (such as funding, volunteers, in-kind support, and partnerships).
 

How to Calculate/ Measure/ Collect Data

Only in-kind resources raised specifically as a result of capacity building activities provided by the CNCS-supported organization or assigned national service participant(s) d engaged in the capacity building activity intended to support or enhance the program delivery model may be counted.
 
The organization must keep administrative records or other information management systems that enable them to track and verify the origin, intent and other transactional information on commitments and contributions of cash and in-kind resources. The estimated value of in-kind resources should be calculated following IRS guidance for determining the value of non-cash charitable contributions, including donated property, for purposes of claiming tax deductions. Inclusion of cash or in-kind resources in the count is subject to IRS limitations, and should not include contributions made to specific individuals, political organizations or candidates. Adhere to the following provisions adapted from the IRS' Deducting Charitable Contributions, 3. If the applicant/grantee receives a benefit because of the contribution such as merchandise, tickets to a ball game or other goods and services, then only the amount that exceeds the fair market value of the benefit received can be included in the calculated value; 4. Donations of stock or other non-cash property are usually valued at the fair market value of the property. Clothing and household items must generally be in good used condition or better to be deductible. Special rules apply to vehicle donations; 5. Fair market value is generally the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts.
 
If the tangible expenses of providing pro bono services or the costs associated with volunteering are paid for by the volunteer or assumed by another organization, these costs can be at least partially included in the valuation of inkind resources contributed. Applicants/grantees should consult and conform to IRS regulations for deducting charitable contributions to determine whether to include such expenses in the value of non-cash contributions.
 
Examples of tools for calculating the value of in-kind resources include but are not limited to: Goodwill Industries' Donation Value Guide, Charity Navigator's Guide to Donating Noncash Items, and TurboTax's free ItsDeductible product.
 
Report a separate count of in-kind resources raised for each of the six Focus Areas.

Notes

These activities and measure primarily apply to VISTA members.
 
For AmeriCorps State & National: AmeriCorps members may not raise funds for the organization in general.  Only program-specific fundraising is allowable. AmeriCorps State/National fundraising requirements are: AmeriCorps members may raise resources directly in support of the program's service activities. AmeriCorps members may not: (1) Raise funds for living allowances or for an organization's general (as opposed to project) operating expenses or endowment; (2) Write a grant application to CNCS or to any other Federal agency. 45 CFR 2520.40.  An AmeriCorps member may spend no more than ten percent of his or her originally agreed-upon term of service, as reflected in the member enrollment in the National Service Trust, performing fundraising activities §2520.45.
 
For Senior Corps RSVP: RSVP volunteers may participate in capacity-building (i.e. fund-raising) activities involving volunteer stations and other programmatic operations. Volunteers may also participate in sponsor-related fund-raising activities that support or promote a sponsor’s specific programmatic initiatives, but may not participate in sponsor-related fund-raising activities that only support the overall administrative operations of the sponsor itself.

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