How are costs for voluntary work accounted for?

Unpaid voluntary work is considered an eligible in-kind contribution, provided that the beneficiary’s statute or founding act confirms its nonprofit status and the need for accounting/reporting is sufficiently justified. The value of unpaid voluntary work is set at €15.00 per hour. These in-kind contributions can only be accounted for up to the amount of the beneficiary’s own funds. See FFR, Point 4.3.