Responsible Administrative Unit:
Cost Sharing Policy
Office of the Senior Vice President for Research
and Technology Transfer
Director of Research Development:
BACKGROUND AND PURPOSE
To support faculty in fulfilling their research responsibilities, the university provides institutional
funds to support a wide range of research activities and needs. In addition, some government
programs and philanthropic foundations require that the university bear a portion of the direct
cost of research through Cost Sharing as a condition of receiving awards.
The purpose of this policy is to establish the constraints on, and approval authorization for, cost
sharing commitments on research proposals. It is intended to streamline approval processes and
stimulate creative ideas for increasing funded research by encouraging Department Heads and
College Deans to take an active role in planning and executing broad-based research strategies,.
The university supports the following general forms of Cost Sharing. The first three are
proposal-specific and, in each case, must be carefully targeted, justified by exceptional
circumstances, done creatively to minimize impact on the general fund, and comply with state
and federal regulations. Subject to guidelines published by the VPRTT, these forms of cost
sharing may be approved as indicated.
• Cash and In-Kind Cost Sharing — The VPRTT Cost Sharing Guidelines authorize
Department Heads and Center Directors to approve cost sharing using resources they control,
such as Department/Center IDC Return, teaching relief and in-kind contributions. Requests
for additional cost sharing will be submitted to the College Deans who are authorized to
approve use of resources under their control, including IDC Return, facilities and services.
• Reduced IDC Rate — Reduced IDC Rates are contributions from the General Fund and will
be documented (for internal purposes) as cost sharing. They must be approved by the
appropriate College Dean or VPRTT and, in certain circumstances, other Vice Presidents or
the President as outlined in the Reduced IDC Guidelines.
• Major Research Initiation - IDC Return to the VPRTT budget for research initiation supports
major new initiatives that address institutional goals. It may be used to assist with planning
and proposal preparation as well as selected post-award expenditures. Requests for research
initiation support may be submitted to the VPRTT by the appropriate College Dean(s) as
outlined in the Research Initiation Guidelines.
• Comprehensive Institutional Support - To achieve the Board of Trustees’ goal of being a
global leader in the earth, energy and the environment, the university provides financial
support for a wide range of research activities. These commitments are summarized in the
Institutional Support for Research Guidelines, are part of the institutional budget and are
subject to review and change during the annual budget cycle.