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v2026.1714 entries · CC-BY 4.0
Dictionary termTrack EStablev2026.2

Cost share (mandatory)

A contribution to a sponsored project that is required by the sponsor as a condition of the award and must be documented, tracked, and reported, typically as a percentage of total project cost or as a specific dollar value.

ByCASRAI Editorial Board
· Last updated 21 May 2026

Examples

Worked examples

  • Is an instance

    An NSF MRI award requires 30 percent cost share, to be met from institutional funds and quarterly reported.

  • Is an instance

    A Horizon Europe co-funded action mandates 50 percent national contribution as cost share.

Counter-examples

Looks similar, but isn't

  • Not an instance

    An institution's optional decision to contribute beyond what is required is voluntary cost share.

  • Not an instance

    A subaward partner's salary charge to the project is not cost share.

Editorial commentary

Mandatory cost share is explicitly stated in a funding opportunity announcement or solicitation. It commits the recipient to provide a defined level of non-sponsor resources (cash, salary, equipment, third-party in-kind) to the project. Once committed, mandatory cost share must be tracked through the institution's financial system and reported to the sponsor. Under-delivery may trigger award reduction or disallowance. Many US NSF programmes and EU co-funded actions feature mandatory cost share.

References

  • US Office of Management and Budget Uniform Guidance 2 CFR 200.306; NSF Proposal and Award Policies and Procedures Guide.

Also known as

Required cost share · Mandatory matching

Machine-readable encodings

Use in your systems

JATS XML <role> element
xml
<role vocab="credit"
      vocab-identifier="https://casrai.org/dictionary/"
      vocab-term="Cost share (mandatory)"
      vocab-term-identifier="https://casrai.org/dictionary/term/cost-share-mandatory" />
Schema.org DefinedTerm (JSON-LD)
json
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