2 CFR § 1000.306 - Cost sharing or matching.

---
identifier: "/us/cfr/t2/s1000.306"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 1000.306 - Cost sharing or matching."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "1000.306"
section_name: "Cost sharing or matching."
chapter_name: "DEPARTMENT OF TREASURY"
part_number: "1000"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 31 U.S.C. 301; 2 CFR part 200."
regulatory_source: "79 FR 76047, Dec. 19, 2014, unless otherwise noted."
cfr_part: "1000"
---


# 1000.306 Cost sharing or matching.

Notwithstanding 2 CFR 200.306(e), Low Income Taxpayer Clinic grantees may use the rates found in 26 U.S.C. 7430 so long as:

(a) The grantee is funded to provide controversy representation;

(b) The services are provided by a qualified representative, which includes any individual, whether or not an attorney, who is authorized to represent taxpayers before the Internal Revenue Service or an applicable court;

(c) The qualified representative is not a student; and

(d) The qualified representative is acting in a representative capacity and is advocating for a taxpayer.