What is essential

Cost sharing is the portion of project costs not reimbursed by the sponsor and may be in the form of cash or in-kind contributions funded by the University or a third party.  In a proposal, cost sharing may be offered in response to a requirement from the sponsor (i.e., “mandatory cost sharing”).  The University strongly discourages cost sharing, unless such a commitment is mandated by the sponsor.  All committed cost sharing must be tracked, may require reporting, and must be allowable by the sponsor (see “Allowable Charges on Sponsored Awards” guidance).