; or (II) a community that has an inability to draw on other sources of funding because of the small population or low income of the community; or (ii) for any other reason the Secretary determines appropriate. (C) Non-Federal share An eligible covered entity that is awarded a grant under this subsection may satisfy the non-Federal share of a project carried out with a grant awarded under this subsection through in-kind contributions and other noncash support, including the following: (i) The value, as determined by an appraisal performed at such time before the award of the grant as the Secretary determines appropriate, of a working waterfront or an interest in a working waterfront, including conservation and other easements, that is held in perpetuity by a qualified holder, if the working waterfront or interest in a working waterfront— (I) is identified in the grant application; and (II) is acquired by the qualified holder not later than 3 years after— (aa) the grant award date; or (bb) the date of the submission of such application and before the end of the initial 5-year period for which the approved working waterfronts plan associated with the grant application, if any, is effective. (ii) The costs, including cash or in-kind contributions, associated with the acquisition, restoration, or enhancement of or making other improvements to a working waterfront or an interest in a working waterfront, if— (I) such costs are identified in the grant application; and (II) the costs are incurred— (aa) before the end of the initial 5-year period for which the approved working waterfronts plan associated with the grant application, if any, is effective