41 CFR § 304-6.8 - Determining value of payments in kind for OGE Form 1353 or SF 326 reporting.

---
identifier: "/us/cfr/t41/s304-6.8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 304-6.8 - Determining value of payments in kind for OGE Form 1353 or SF 326 reporting."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "304-6.8"
section_name: "Determining value of payments in kind for OGE Form 1353 or SF 326 reporting."
chapter_number: 304
chapter_name: "PAYMENT OF TRAVEL EXPENSES FROM A NON-FEDERAL SOURCE"
subchapter_number: "B"
subchapter_name: "AGENCY REQUIREMENTS"
part_number: "304-6"
part_name: "6—PAYMENT GUIDELINES"
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. 5707; 31 U.S.C. 1353."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "304-6"
---


# 304-6.8 Determining value of payments in kind for OGE Form 1353 or SF 326 reporting.

(a) For conference, training, or similar fees waived, discounted, or paid for by a non-Federal source on behalf of a meeting attendee, agencies must report the amount charged to other attendees. However, a waiver or discount of the registration fee by the non-Federal sponsor of the event for the day(s) the employee participated in the meeting or similar function as a speaker, panelist, or presenter is not a payment in kind and does not need to be reported.

(b) For transportation or lodging, agencies must report the cost that the non-Federal source paid or usually would have been charged for such an event.

(c) For chartered, corporate, or other private aircraft—

(1) When a common carrier is available, agencies must report the first-class rate that would have been charged by a commercial air carrier at the time the event took place.

(2) When a common carrier is not available, agencies must report the cost of chartering a similar aircraft using a commercially available service.

(d) For lodging where no commercial rate is available, agencies must report the daily per diem rate. These rates are available at *https://www.gsa.gov/perdiem,* with links to the non-foreign and foreign area rates.