In-kind Eligibility Table (In-Kind Contributions Recognized by CIHR)

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NOTE: Internal cost means value at cost to the industry partner or value at retail cost less 40%, which ever is less.
Access to Unique Databases
  • Internal cost of collecting the database only if data is critical to the success of the project and if after completion of the project the database remains in the public domain.
Professional, Analytical and Other Services
  • Internal cost.
Employee Salaries
  • The salary, or a portion of the salary, for scientific and technical support personnel who are employed by the industrial partner, and who outside of their routine activities are devoting time specifically to work on the proposed research project.
  • Donated (used)
    • Fair market value.
    • Company book value.
  • Donated (new).
    • Selling price to most favored customer (if stock item).
    • Cost of manufacture (if one of a kind).
      NOTE: Donated equipment becomes the property of the academic institution upon completion of the project.
  • Loaned.
    • Rental equivalent based on depreciation.
    • Rental equivalent to highest-volume rate.
      NOTE: Rent cannot exceed accepted values if the equipment were donated or sold.
  • Sold.
    • Difference between discounted price and selling price to most- favored customer.
Materials, Technology, Components
  • Internal cost (excluding product under study in a clinical trial if it is the industry partner's product).
  • Development costs for development that is an integral part of the proposed project (judgment subject to peer review)
  • This excludes routine product development work.
Patents and Licenses
  • Licenses acquired from third parties for use by the academic institution for the proposed research project.
  • Copying cost.
  • Licensing cost.
  • Documentation cost.
  • Cost of training and support of software.
  • Cost of equivalent commercial product (where donated software is not commercially available).
  • Development costs for development that is an integral part of the proposed project (judgment subject to peer review)
  • This excludes routine software development work.
Use of Facilities
  • Academic institution rates for justifiable logistical support, food and lodging for academic personnel working on industry partner premises or on field work.
  • Internal costs for use of specialized equipment facilities by academic personnel or use of process or production lines.

Note: In-kind contributions must be accompanied by a statement signed by the industry partner's Chief Financial Officer certifying the value of the contributions and must be appropriately documented to be recognized.

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