Types of Cost Share

Mandatory Cost Share

• Required by the sponsor as a condition for proposal submission and award acceptance. If the indicated level of cost sharing is not included in a proposal, the proposal will not receive consideration by the sponsor.

Voluntary Committed Cost Share

• Cost sharing offered in a proposal but not required by the sponsor as a condition of proposal submission.  Per federal regulations, voluntary committed cost sharing is not expected and cannot be used as a factor during the merit review of applications or proposals. Once offered by the institution, it becomes an obligation the University must fulfill upon acceptance of the award.

Salary Cap Cost Share

• Occurs when a sponsor restricts the amount of direct salary that can be paid from their grant award. Currently NIH and CPRIT impose salary caps on institutional base salary. The monthly salary amount charged to an NIH/CPRIT award, for example, cannot exceed the monthly cap rate multiplied by the percentage of effort.
• Salary cap cost share is considered voluntary cost share.

Voluntary Uncommitted Cost Share

• Neither pledged explicitly in the proposal nor stated in the award documents, but occurs in the course of executing a project.
• Not required to be documented, tracked or reported; not subject to effort reporting requirements.

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