# 2 CFR § 1130.120: Federal interest in donated property

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.120

## Section

- **Citation:** 2 CFR § 1130.120
- **Heading:** Federal interest in donated property
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 2—Federal Financial Assistance > Subtitle B—Federal Agency Regulations for Grants and Agreements > CHAPTER XI—DEPARTMENT OF DEFENSE > SUBCHAPTER D—ADMINISTRATIVE REQUIREMENTS TERMS AND CONDITIONS FOR COST-TYPE GRANTS AND COOPERATIVE AGREEMENTS TO NONPROFIT AND GOVERNMENTAL ENTITIES Source:85 FR 51161, Aug. 19, 2020, unless otherwise noted. > PART 1130—PROPERTY ADMINISTRATION: GENERAL AWARD TERMS AND CONDITIONS > Subpart A—Title to Property (PROP Article I)

## Text

(a) Requirement. A DoD Component's general terms and conditions must inform recipients that the Federal Government acquires an interest in any real property or equipment for which the value of the remaining life of the property in the recipient's accounting records or the fair market value of the property is counted toward required cost sharing or matching, rather than charging depreciation.
(b) Award terms and conditions. A DoD Component's general terms and conditions therefore must either:
(1) Include the wording appendix A to this part provides for Section D of PROP Article I to specify the Federal interest in donated real property or equipment; or
(2) Reserve Section D of PROP Article I if the DoD Component does not permit recipients to count the fair market value of real property or equipment toward cost sharing or matching.

## Nearby sections

- [2 CFR § 1130.100 § 1130.100 Purpose of PROP Article I.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.100.md)
- [2 CFR § 1130.105 § 1130.105 Title to property acquired under awards.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.105.md)
- [2 CFR § 1130.110 § 1130.110 Property trust relationship.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.110.md)
- [2 CFR § 1130.115 § 1130.115 Title to federally owned property.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.115.md)
- [2 CFR § 1130.120 § 1130.120 Federal interest in donated property.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.120.md)
- [2 CFR § 1130.125 § 1130.125 Federal interest in property improved under awards.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.125.md)
- [2 CFR § 1130.200 § 1130.200 Purpose of PROP Article II.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.200.md)
- [2 CFR § 1130.205 § 1130.205 Insurance coverage for real property and equipment.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.205.md)
- [2 CFR § 1130.210 § 1130.210 Other property management system standards for States.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.210.md)
- [2 CFR § 1130.215 § 1130.215 Other property management system standards for institutions of higher education, nonprofit organizations, local governments, and Indian tribes.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.215.md)
- [2 CFR § 1130.300 § 1130.300 Purpose of PROP Article III.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.300.md)
- [2 CFR § 1130.305 § 1130.305 Use of real property.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.305.md)
- [2 CFR § 1130.310 § 1130.310 Disposition of real property.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.310.md)
- [2 CFR § 1130.400 § 1130.400 Purpose of PROP Article IV.](https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.400.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-2-1130.120. Check the current official text before relying on it. Not legal advice.