Neb. Rev. Stat. § 81-12,254

Unless otherwise prohibited by law, any grant applicant may utilize any resource available to it for the local funds or in-kind donations required in subdivision (3) of section 81-12,251 , including, but not limited to: (1) Any resource collected and disbursed pursuant to the Local Option Municipal Economic Development Act; (2) Any federal funding; (3) Any donation or contribution of private funding; and (4) The estimated market value of any donated good or service from any public or private source.