 Examples of matching include the Head Start program , which requires that recipients provide 20 % of the total annual expenses in either monetary or in @-@ kind contributions . Recipients of these funds may contribute money to cover teacher payroll , or may contribute a building to house the program classrooms . However , the federal government requires that in @-@ kind contributions be properly valued and evidenced ( such as estimating the value of a building to make sure that it meets the 20 % of the program budget ) , and certain programs specifically require that matching be made by contributing money only . 
