If cost sharing is mandated by the sponsor, use the tuition subsidy or faculty academic year effort as the source of cost sharing. Before proposing any other sources of cost sharing, check whether it is allowable and discuss with your RAS CA.
Preferred Cost Sharing
MIT’s preferred sources of cost sharing are:
- Up to 66 percent of the MIT-provided tuition subsidy for graduate research assistants
- Faculty academic year committed effort of 10 percent or more, employee benefits, F&A
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Cost sharing is allowable when all of the following criteria are met:
- Verifiable from Institute records
- Not included as contribution for any other federally assisted program
- Necessary and reasonable for proper and efficient accomplishment of the project or program objectives
- Allowable as a direct cost under applicable cost principles
- Not paid by any other sponsored award
- Provided for in the approved budget when required by the federal awarding agency
- Conforms to other provisions in OMB Uniform Guidance as applicable
Before proposing non-preferred forms of cost sharing, contact your RAS CA to discuss:
- The sponsor’s requirement for cost sharing
- Whether you can identify a direct cost that is allocable to the project (such as research staff effort or tuition)
- Whether costs are allowable by sponsor and MIT policy
- Sponsor reporting and MIT system requirements
Third-party in-kind cost sharing may be allowable.
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Cost sharing is unallowable for certain costs, such as:
- Sponsored research awards, including consortia
- MIT-owned equipment
- Institute facilities such as laboratory space, shared services or core services
- Unallowable costs as defined in OMB Uniform Guidance, Subpart E
- Salary dollars above a regulatory cap, such as the NIH salary cap
Updated December 18, 2025