Contribution in kind
Contributions in kind refer to non-financial contributions (goods or services) from third parties that do not involve any expenditure for the beneficiary and that could be recognised by the European Commission as a financial contribution from the beneficiary that would cover fully or partly the beneficiary's mandatory co-financing contribution.
The use by the beneficiary of his own staff or equipment for the purposes of implementing the action does not represent a contribution in kind since this use constitutes a cost for the beneficiary and may consequently constitute a direct (or indirect) cost of the action. If the beneficiary intends to meet this cost himself it counts as self-financing out of own resources.