State or local funds required by the federal government to complement federal funds for a project. A match may also be required by states in funding projects that are joint state/local efforts. Some funding sources allow services, such as the work of volunteers, to be counted as an in-kind funding match. Federal programs normally require that match funds come from other than federal sources. For example, in the case of public transportation, the federal government may provide 80 percent of the necessary funds for the purchase of a vehicle if the state, local government or individual agency matches 20 percent. It includes taxes levied by, or on behalf of, a transit system; local cash grants and reimbursements including general fund receipts, property taxes, local option income tax, excise and intangible taxes; bank building and loan funds; local bonding funds; unrestricted federal/state funds; other revenues such as advertising; and donations.