definiens: means a MCDC member organization ’s ﬁnancial resources expended to conduct a project awarded under thisAgreement . The cash contribution can be derived from MCDC member organization funds or outside sources or may also come fromnon - federal contract or grant revenues or from proﬁt or fee on a federal procurement contract . A MCDC member organization ’s ownsource of funds may include corporate retained earnings, current or prospective Independent Research and Development ( IR&D ) funds orany other indirect cost pool allocation . New or concurrent IR&D funds can be utilized as a cash contribution provided those fundsidentiﬁed by the MCDC member organization are to be spent on the conduct of a project ’s Statement of Work . Prior IR&D will not beconsidered as part of the MCDC member organization ’s cash or in kind contributions nor will fee be considered on the Project Awardsthat include cost sharing . Cash contributions include the funds a MCDC member organization will spend for labor ( including beneﬁts anddirect overhead ), materials, new equipment ( prorated if appropriate ), subcontractor eﬀorts expended on a project, and restocking theparts and material consumed under a project