32 CFR §37.545
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
No, you may not count any participant's costs of prior research as a cost sharing contribution. Only the additional resources that the recipient will provide to carry out the current project (which may include pre-award costs for the current project, as described in § 37.830) are to be counted.