7 C.F.R. § 3430.406 – Matching requirements.

(a) In general. NIFA requires the recipient of a grant under this section to provide funds or in-kind support from non-Federal sources in an amount at least equal to the amount provided by the Federal Government.
(b) Indirect costs. Use of indirect costs as in-kind matching contributions is subject to § 3430.52(b).
(c) Waiver authority. NIFA may waive the matching requirement specified in paragraph (a) of this section with respect to a grant if NIFA determines that:
1. (1) The results of the project, while of particular benefit to a specific agricultural commodity, are likely to be applicable to agricultural commodities generally; or
2. (2) When all three of the following conditions are present:
  1. (i) The project involves a minor commodity,
  2. (ii) The project deals with scientifically important research, and
  3. (iii) The grant recipient is unable to satisfy the matching funds requirement.