These are used when the government or any of its agencies or local government units (i) defray or pay for a portion of a project's cost, (ii) condone or postpone payments due from a project proponent, (iii) contribute properties or assets to a project, (iv) waive or grant special rates on real property taxes on a project during the term of the contract agreement in the case of local government units, and (v) waive charges or fees for business permits or licenses needed for a project's construction.