Definition · Plain-language
Cost sharing
Cost sharing is the part of a sponsored project’s cost that the recipient or a third party contributes, rather than the federal sponsor.
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The three forms
Cost sharing comes in three forms. Mandatory cost sharing is required by the funding programme as a condition of the award. Voluntary committed cost sharing is offered by the applicant in the proposal even though it was not required — once accepted, it becomes a binding commitment that must be met and documented. Voluntary uncommitted cost sharing is effort or resources contributed beyond what was promised, and is generally not tracked as a formal obligation.
What can count
Contributions used to meet a cost-sharing commitment must be allowable, allocable to the project, verifiable from the recipient’s records, and not paid by another federal award (unless authorised). They may be cash or in-kind — for example, donated equipment use, third-party services, or a portion of staff effort. Under Uniform Guidance, federal agencies may not use voluntary committed cost sharing as a factor in the merit review of applications, except where statute requires it.
Tracking and risk
Committed cost sharing is an obligation, not a courtesy: it must be tracked, certified and reported, often through effort reporting and the Federal Financial Report. Failure to meet a commitment can reduce the federal share or create audit findings. For this reason research offices discourage unnecessary voluntary commitments and document mandatory match carefully throughout the award.
Key facts
At a glance
- Definition: project costs not borne by the sponsor
- Also called: matching, match
- Forms: mandatory; voluntary committed; voluntary uncommitted
- Must be: allowable, allocable, verifiable (2 CFR 200.306)
- Types: cash or in-kind contributions
- Risk: committed share is binding and auditable
Common misconceptions
What people often get wrong
Often heard: Cost sharing is optional extra money the sponsor gives you.
Actually: Cost sharing is the recipient’s own contribution to project costs — it reduces, not increases, the funds the sponsor provides.
Often heard: Voluntary cost sharing has no consequences.
Actually: Voluntary committed cost sharing becomes a binding obligation once accepted; it must be documented, met and reported like mandatory match.
Often heard: You can count another federal grant as your match.
Actually: Generally, costs paid by another federal award cannot be used to meet a cost-sharing requirement unless specifically authorised.
Going deeper
