42 U.S. Code § 15026 - Federal and non-Federal share
(a) Aggregate cost
(1) In general
Except as provided in paragraphs (2) and (3), the Federal share of the cost of all projects in a State supported by an allotment to the State under this part may not be more than 75 percent of the aggregate necessary cost of such projects, as determined by the Secretary.
(2) Urban or rural poverty areas
In the case of projects whose activities or products target individuals with developmental disabilities who live in urban or rural poverty areas, as determined by the Secretary, the Federal share of the cost of all such projects may not be more than 90 percent of the aggregate necessary cost of such projects, as determined by the Secretary.
In determining the amount of any State’s Federal share of the cost of such projects incurred by such State under a State plan approved under section 15024 of this title, the Secretary shall not consider—
(1) any portion of such cost that is financed by Federal funds provided under any provision of law other than section 15022 of this title; and
(c) Non-Federal share
(1) In-kind contributions
The non-Federal share of the cost of any project supported by an allotment under this part may be provided in cash or in kind, fairly evaluated, including plant, equipment, or services.
(2) Contributions of political subdivisions and public or private entities
(A) In general
Contributions to projects by a political subdivision of a State or by a public or private entity under an agreement with the State shall, subject to such limitations and conditions as the Secretary may by regulation prescribe under section 15004 (b) of this title, be considered to be contributions by such State, in the case of a project supported under this part.