Faculty academic year committed effort of 10 percent or more, employee benefits, and F&A is a preferred source of cost sharing for MIT.
Requirements to Cost-Share Faculty Effort
Limit explicit commitments of cost-shared effort to sponsored projects where contributed effort is either:
- Required by the sponsor
- Is at least 10% of the PI's total effort over the academic year
Contributed effort of less than 10% over the academic year (AY) should not be included in a proposal unless the sponsor, such as NIH, requires an explicit statement of committed effort or documentation of cost sharing.
Contributed effort must:
- Be necessary and reasonable for the performance of the project objectives
- Directly relate to the project’s objectives
- Not include time spent on administrative or instructional activities
At Proposal and Award
- Proposal: Effort must be explicitly stated in the proposal. Proposals should accurately represent the amount of direct research effort that key personnel are committing to the project.
- Award: Charge cost-shared efforts to the child account set up for that purpose. Actual effort on the project must be accurately identified on the eSDS/eDACCA reports and certified.
During Faculty Sabbatical
- Salary: Funded by MIT employee benefit cost object 1698000.
- Employee benefit costs: Must be funded by the DLCI.
- Documentation: The DLCI is responsible for sending cost sharing effort documentation for sabbatical leave effort to the VPF, Sponsored Accounting, and the RAS.
Updated December 18, 2025