3.5 Do contributions in kind represent eligible costs? Published 2011/05/26

No, any contributions in kind (such as voluntary work or provision of offices) which must be described in the Application Form, do not represent actual expenditures and are not eligible costs (article 14.5 of the General Conditions). Therefore, contributions in kind may not be treated as co-financing by the Beneficiary. If the proposal foresees contributions in kind despite their ineligibility, such contributions have to be provided.