Costs which are generally allowable for cost sharing or matching include:

• Salaries—Salaries and fringe benefits for faculty or staff members may be used as cost share to the extent of each individual's contribution to the project. The value assigned as match will be actual salary received times the percent of effort on the project. All estimates should be based upon actual current salary amounts.
  
  
• Graduate Student Tuition—When graduate research or teaching assistants are involved in a sponsored project, their tuition waiver can usually be used to meet matching requirements. Since the dollar amount of credit received for this waiver can vary significantly depending on residence status and number of enrolled credit hours, care must be taken in estimating the amount of this match.
  
  
• Operating Expenses—New equipment, supplies, travel expense and other support may be provided by the University or other non-federal sources and count toward matching requirements. Actual costs will have to be documented to assign a value to this type of match.
  
  
• Facilities and Administrative Costs—Unrecovered facilities and administrative costs can often be included as part of a matching commitment. This may include F&A costs on grant dollars as well as University matching expenses (such as salaries).