In our previous issue of our standard and norms we had addressed the issue of Financial Support to Poor Beneficiaries. We realized that during this Covid -19 response times, many NGOs are undertaking distribution of relief material etc. We are providing herewith our e-communique on “Contribution in kind to beneficiaries” which provides a technical analysis on distribution of material and contribution in kind to beneficiaries. We hope that this would be useful for all partner NGOs in correctly accounting, documenting and reporting matters.