Cost Sharing Sources and Types

Cost Share Sources

Cost Share Flow Chart

Types of cost share in order of priority for use:

  1. Tuition Credits. Whenever possible, tuition credits should be used to cover mandatory cost share. 
  2. Academic Year Salary. Academic year salary plus the associated fringe and Facilities & Administration (F&A) may be used to meet mandatory cost share with approval of the dean.  The approval form must be uploaded in GAMS with the proposal.
  3. Unrecovered F&A. When the sponsor requires a lower rate than our federally approved rates, the amount of the F&A reduction from the full rate may be used towards cost share requirements unless disallowed by sponsor. No pre- approval is necessary.
  4. Graduate Student and other non-faculty salary.  Graduate Student research assistant salary, other non-faculty salary and associated benefits can be used as cost share if a University source is available to fund it.
  5. Other cost share. All other requests for cost share of $10,000 or less shall be the responsibility of the department and college and must be comprised of  allowable categories as defined in the University cost sharing policy.    Deans may request contributions from the VCRE towards mandatory cost share when amounts over $10,000 are required to meet mandatory cost share requirements in a proposal.
  6. Equipment.  When purchased as cost sharing, please list the Speedtype on the IPF and ensure that the authorized approver is included on the IPF. The equipment must be purchased within the proposed grant period in time to benefit the project and must be dedicated exclusively to the proposed project or pro-rated based on use for the project.
  7. Third Party Cost Share. If from a source not under subcontract to UMass Amherst, must be approved by the VCRE. Submit requests with department and school/college recommendations two weeks in advance of the internal deadline. Approval must be uploaded in GAMS with proposal.
  8. F&A Waiver or Reduction. Requests for indirect cost reductions to meet mandatory cost share requirements are based on recommendations from the department and school/college to the VCRE two weeks in advance of the internal deadline.