Section 142.6. Eligible matching funds

(a) Commonwealth Libraries may award Federal library construction funds, when available, to pay additional portions of project costs and meet matching requirements of grants awarded from the Fund. Priority for these Federal grants will be given to municipalities in economically distressed communities, using criteria in § 142.5(d) (relating to funding guidelines).

(b) The municipality may use Federal funds, other than those awarded under subsection (a), which are available to it or to the public library, as matching funds, if the Federal funds are not already being used to match another State grant.

(c) The municipality may use State funds, other than those awarded from the Fund, and which are available to it or to the public library, as matching funds, if the funds were not appropriated as compensation to public libraries under the Library Access Statewide Card Program or as library State-aid under terms of Article III of the Library Code (24 P. S. § § 4301—4304).

(d) The municipality may use the following local monies, costs and contributions as matching funds:

(1) Local tax revenues.

(2) Proceeds from local bond issues.

(3) Cash contributions from individuals, corporations and others.

(4) The fair market value of land or buildings provided to the public library by the municipality up to 2 years previous to award of the grant. The market value shall be for the time at which the land or buildings were designated for the public library.

(5) Costs incurred by the municipality or the public library up to 2 years prior to filing of the initial application for the following:

(i) Services of a library building consultant, registered architect, engineering firm used in the development of plans for the project.

(ii) Acquisition of real estate as part of the project.

(iii) Physical site preparation.

(6) Third-party in-kind contributions and third-party costs which conform to the rules in § § 142.7—142.9 (relating to third-party in-kind contributions and third-party costs; valuation of donated services; and valuation of donated equipment, buildings and land).