Here is an informal list from  our DEPSCoR contact with a reference to the official applicable DoD regulation and the regulation's location on the internet. 

Cost Match, Allowable Elements

(Unofficial - taken from DoD 3210.6-R & past DEPSCoR Awards)

Non-Federal Cash

Financial & Administrative Costs

Services and Property

Donation of land & Buildings for the project

Fair Market Rental of space

Volunteer Services

Professional

Technical

Consultants

Skilled labor

Unskilled Labor

Benefits for the above

Employee

PI Salary

Post Doc Salary

Graduate Salary

Undergraduate Salary

Benefits for the above

Tuition

Stipend

Supplies

Office Supplies

            Laboratory Supplies

Workshop Supplies

Classroom Supplies

Equipment

Purchase

Fair market Value

Maintenance

Refurbishment

Rental

Travel

International Meetings

National Meetings

Regional Meetings

Research

Conference Fees

Publications

SubContracts

A good site to Bookmark:

http://www.dtic.mil/whs/directives/

Select Publications, find 3210.6-R, takes you to:

http://www.dtic.mil/whs/directives/corres/pdf/32106r_041398/part32.pdf

DoD Grant and Agreement Regulations, DoD 3210.6-R April 13, 1998

PART 32-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS

WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER

NON-PROFIT ORGANIZATIONS

§32.23 Cost sharing or matching.