Matching and Cost Sharing
Cost sharing should only be used if it is required by the sponsor. If cost sharing will be contributed to the project, include all the detail items in your budget.
A portion of your hard salary, fringe benefits and the difference between that reduced overhead rate and the full federal rate are all categories that can be commonly used as cost sharing or matching funds.
Matching costs other than salary, fringe benefits and overhead must be approved by the Laboratory Director prior to the submission of the draft budget. For new faculty, if approved by the Director, start-up funds can be used to provide partial payment for instrumentation if required by the sponsor.
Documentation of cost sharing requirements and reduced indirect rates must be provided with your proposal. Copies of the applicable page(s) of the RFP are sufficient.