Cost Sharing / Matching
Although the National Science Foundation has eliminated cost sharing requirements
for solicited proposals, some sponsors require cost sharing
or matching as evidence of the University's commitment
to the project. Often academic time, associated fringe
benefits, tuition remission and indirect costs are used
to meet this requirement. Computer time related to conducting
the project can be used as appropriate. The unit can also
designate funds for other categories such as graduate
students, equipment, travel, supplies, etc. Cost sharing
typically is not provided unless formally required by an agency in writing.
Monies for a required cash match may be available from
Vice President for Research funds (usually at least three
weeks should be planned for the request to be reviewed).
Please note, however, cash cost sharing has a direct effect on
the Sponsored Research Incentive (SRI) calculation.
Specifically, any cash cost sharing provided by the Office
of the Vice President for Research on a particular project is
subtracted from the indirect costs actually expended by that project
prior to the computation of SRI. As a result, cost sharing reduces SRI.
As an example, suppose a project expends $100,000 in indirect costs
in a given year but was provided $30,000 in cost sharing. In the absence
of cost sharing, the SRI would be 20% of the indirect costs, or $20,000.
With cost sharing, the SRI would be $14,000 (i.e., 20% of $70,000).
Upon award, if the agency reduces the amount
of the funding from the amount requested, the VPR match
is reduced proportionately.
It is against state law to cost share University resources
on a proposal to a for-profit organization. Therefore,
no University match is included on proposals to for-profit
companies and organizations and projects funded by for-profit
organizations must recover full indirect costs.
Required Approval for Cost Sharing/Matching Requirements/Other
Commitments. If your project involves cost sharing
such as released time, the associated fringe benefits,
equipment, travel, supplies, etc. or other commitments
such as additional lab space or office space, approval
is required. You should discuss well in advance your budget
and commitments with Proposal Services, your department
chair/director, college dean, and if applicable, the Vice
President for Research.
All cost sharing and other commitments indicated
anywhere in the proposal must be approved by the University
through the proposal routing process. The sponsor will
review the entire proposal for cost sharing commitments.
All cost sharing indicated in the narrative, the current
and pending (FTE committed to the project), letters
of support and elsewhere should be also shown in the
Cost sharing/matching, whether required by
the funding sponsor or offered voluntarily as an inducement
for award consideration, should be presented with careful
consideration. The National Science Foundation does
not allow cost sharing to be used as a consideration
for funding. To the funding agency, such cost
share becomes a condition of the award and is subject
It is your responsibility to notify Proposal Services
of these commitments so that they can be indicated on
the routing form--"pink sheet." Cash commitments,
released time, or unusual in-kind FTE cost sharing must
be approved prior to the budget check by Proposal Services.
These budget commitments and other commitments such
as the need for additional lab or office space must
be approved by the University and must be received in
writing (hard copy, fax, or by e-mail) before routing
Third-party, in-kind cost sharing must be documented.
Consider third parties carefully since -- if documentation
of cost sharing cannot be secured from the third party -- the responsibility for such cost sharing may revert
back to the academic unit of the PI(s).
from the Vice President for Research
NSF Funding Announcement and Cost Sharing
View the Federal Register announcement
and COGR recap.