Third-party in-kind contribution.
CFR · 2024-01-01 · US · Title 2
(a) A non-Federal third party contributes, without charge, either to a recipient or subrecipient at any tier under a DoD Component's award; and (b) Is identified and included in the approved budget of the DoD Component's award, as a contribution being used toward meeting the award's cost-sharing or matching requirement (which includes voluntary committed, but not voluntary uncommitted, contributions).
official document · source cfr-2024 · id 2:§ 1108.385