From the NIH Grants Policy Statement, Revised October 2019:

Other Support: Includes all resources made available to researcher or senior key personnel in support of and/or related to all of their research endeavors, regardless of whether or not they have monetary value and regardless of whether they are based at the institution the researcher identifies for the current grant. Other support does not include training awards, prizes, gifts or start-up support from the US based institution.
Source: https://grants.nih.gov/grants/policy/nihgps/HTML5/section_1/1.2_definition_of_terms.htm

Other Support. Information on other active and pending support will be requested as part of the Just-in-Time procedures. Other support includes all resources made available to a researcher in support of and/or related to all of their research endeavors, regardless of whether or not they have monetary value and regardless of whether they are based at the institution the researcher identifies for the current grant. This includes resource and/or financial support from all foreign and domestic entities, including but not limited to, financial support for laboratory personnel, and provision of high-value materials that are not freely available (e.g., biologics, chemical, model systems, technology, etc.). Other support does not include training awards, prizes, or gifts. Other support is requested for all individuals designated in an application as senior/key personnel-those devoting measurable effort to a project. Information on Other Support is not specifically requested for Program Directors, training faculty, and other individuals involved in the oversight of training grants since applicable information is collected in other sections of a training grant application. It is also not requested for individuals categorized as Other Significant Contributors.

IC scientific program and grants management staff will review this information before award to ensure the following:

• Sufficient levels of effort are committed to the project.
• There is no scientific, budgetary, or commitment overlap.
• Scientific overlap occurs when (1) substantially the same research is proposed in more than one application or is submitted to two or more funding sources for review and funding consideration or (2) a specific research objective and the research design for accomplishing the objective are the same or closely related in two or more applications or awards, regardless of the funding source.
• Budgetary overlap occurs when duplicate or equivalent budgetary items (e.g., equipment, salaries) are requested in an application but already are provided by another source.
• Commitment overlap occurs when an individual's time commitment exceeds 100 percent (i.e., 12 person months), whether or not salary support is requested in the application.
• Overlap, whether scientific, budgetary, or commitment of an individual's effort greater than 100 percent, is not permitted. Any overlap will be resolved by the IC with the applicant and the PD/PI at the time of award.
• Only funds necessary to the approved project are included in the award.

Source: https://grants.nih.gov/grants/policy/nihgps/HTML5/section_2/2.5.1_just-in-time_procedures.htm

Information from Recent Discussions with NIH:

In addition to the excerpt from the GPS shown above, recent conversations with NIH suggest the University should use its best judgement about reporting activities in Other Support. NIH is working on updating the Other Support template to better accommodate the information being requested, which includes all resources made available to support all of an individual’s research endeavors (not just the project being considered for funding). The following information – all subject to change at a later date – reflects our current understanding of the intent of the Notice:

• Participation in a foreign talent program needs to be disclosed.
• Start-up funds provided by UW-Madison are not subject to disclosure in Other Support.
• Consulting activities, which were part of the July 6, 2019 version of the FAQs, have been subsequently excluded from reporting requirements in Other Support.
• Gifts, training grants, and prizes are still excluded from Other Support. Care must be taken to ensure that funds are appropriately categorized. See Gift Funds Policy.
• Awards resulting from internally-funded competitions, such as WARF funds, should be included only if there is measurable effort.
• Non-monetary support provided for the benefit of an investigator’s research endeavors needs to be reported. This would include resources and facilities that are uniquely available to the researcher, but would not include facilities, services, or resources available for shared use and not specific to the individual investigator. Those facilities, services and resources would typically be reported under the Facilities and Other Resources section of the application.
• Individuals with a 9-month appointment must report any time spent conducting research under a foreign award over the summer. See the NIH FAQ on this topic.
• All resources provided by a foreign organization, whether monetary or not, should be disclosed.

Some specific examples of information that should be disclosed in NIH Other Support include, but are not limited to:

• Academic, research, or administrative appointments at a foreign institution, even if the appointment is uncompensated. This includes appointments that are full-time, part-time, or voluntary (including adjunct, visiting, or honorary).
• Domestic and foreign grants and contracts, whether provided through University of Wisconsin-Madison, another institution, or to the researcher directly.
• Financial support for laboratory personnel (e.g., students, postdocs, or scholars working in a researcher’s lab at University of Wisconsin-Madison and who are supported by a foreign entity either through salary, stipend, or receipt of living or travel expenses).
• Provision of lab space at another institution, foreign or domestic.
• Any agreement with a foreign university for which the University of Wisconsin-Madison faculty member directs non-UW students, postdocs, or other personnel affiliated with that university.
• Any contractual agreement with a foreign institution or government agency.
• Any non-University of Wisconsin-Madison agreement in which foreign funds or other resources are provided to the faculty for activities either at University of Wisconsin-Madison or at a foreign institution.

RSP has received indications that the following types of information should be included in NIH Other Support, although we are awaiting further guidance from the agency as to what is actually required:

• Provision of scientific materials that are not freely available for use at University of Wisconsin-Madison or another institution where the faculty is working (e.g., biologics, chemical, model systems, technology, equipment, etc.).
• Travel expenses directly paid or reimbursed by an outside entity.
• Living expenses directly paid or reimbursed by an outside entity.
• Other funding (e.g., salary, stipend, honoraria, etc.) paid to a University of Wisconsin-Madison researcher by an outside entity. This may include participation in a foreign talent program.
• Any foreign affiliation that is included in any publication by the University of Wisconsin-Madison faculty member.

From NSF Proposal and Award Policies and Procedures Guide, January 24, 2020:

h. Current and Pending Support

Current and pending support information must be separately provided through use of an NSF-approved format, for each individual designated as senior personnel on the proposal. Current and pending support includes all resources made available to an individual in support of and/or related to all of his/her research efforts, regardless of whether or not they have monetary value. Current and pending support also includes in-kind contributions (such as office/laboratory space, equipment, supplies, employees, students²⁶. In-kind contributions not intended for use on the project/proposal being proposed also must be reported²⁷.

Current and pending support information must be provided for this project, for ongoing projects, and for any proposals currently under consideration from whatever source²⁸, irrespective of whether such support is provided through the proposing organization or is provided directly to the individual.

The total award amount for the entire award period covered (including indirect costs) must be provided, as well as the number of person-months (or partial person-months) per year to be devoted to the project by the individual.

Concurrent submission of a proposal to other organizations will not prejudice its review by NSF, if disclosed.29 If the project (or any part of the project) now being submitted has been funded previously by a source other than NSF, information must be provided regarding the last period of funding.

Source: https://www.nsf.gov/pubs/policydocs/pappg20_1/pappg_2.jsp#IIC2h

From FY 2019 Continuation of Solicitation for the Office of Science Financial Assistance Program, posted December 31, 2018:

APPENDIX 2: CURRENT AND PENDING SUPPORT

Provide a list of all current and pending support (both Federal and non-Federal) for the Project Director/Principal Investigator(s) (PD/PI) and senior/key persons, including subawardees, for ongoing projects and pending applications. List all sponsored activities or awards requiring a measurable commitment of effort, whether paid or unpaid.

For every activity, list the following items:

• The sponsor of the activity or the source of funding
• The award or other identifying number
• The title of the award or activity
• The total cost or value of the award or activity, including direct and indirect costs. For pending proposals, provide the total amount of requested funding.
• The person-months of effort per year being dedicated to the award or activity

Provide the Current and Pending Support as an appendix to your project narrative. Concurrent submission of an application to other organizations for simultaneous consideration will not prejudice its review.

• Do not attach a separate file.

Source: https://science.energy.gov/~/media/grants/pdf/foas/2019/SC_FOA_0001968.pdf

From General Application Instructions, Version 20170516, Department of Defense, Defense Health Program, Congressionally Directed Medical Research Programs:

• PI Prevoius/Current/Pending Support: This file must be titled "Support_LastName.pdf," where "LastName" is the last name of the PI.
• For all previous (award period of performance ending within the past 5 years), current, and pending research support, include the title, time commitments, supporting agency, name and address of the funding agency’s procuring Contracting/Grants Officer, performance period, level of funding, brief description of the project’s goals, and list of the specific aims. If applicable, identify where the proposed project overlaps with other existing and pending research projects. Clearly state if there is no overlap.
• If there is no previous, current, or pending support, enter “None.” An updated previous, current, and pending support document will be required if an award is recommended for funding.

Source: https://cdmrp.army.mil/funding/pa/fy17-arp-gai.pdf

From USDA NIFA Current & Pending Support template:

Instructions:

Who completes this template: Each project director/principal investigator (PD/PI) and other senior personnel specified in the Request for Applications (RFA). For Agriculture and Food Research Initiative (AFRI) applications, completion of this is only required for PDs/PIs and CoPDs/CoPIs.

How this template is completed:

• Record information for active and pending projects, including this proposal.
• All current efforts to which PD/PI(s) and other senior personnel have committed a portion of their time must be listed, whether or not salary for the person involved is included in the budgets of the various projects. For AFRI applications, list only projects for which salary is requested.
• Provide analogous information for all proposed work which is being considered by, or which will be submitted in the near future to, other possible sponsors, including other USDA programs.
• For concurrent projects, the percent of time committed must not exceed 100%.

Note: Concurrent submission of a proposal to other organizations will not prejudice its review by NIFA.

Source: https://nifa.usda.gov/sites/default/files/resource/current_pending_0.doc

From NASA GUIDEBOOK FOR PROPOSERS RESPONDING TO A NASA FUNDING ANNOUNCEMENT, Revised as of March 2018:

3.16 Current and Pending Support (not required for contract proposals)

PIs and Co-PIs must provide all ongoing and pending projects and proposals (regardless of salary support) in which they are performing or will perform any part of the work. Co-Is proposing to spend 10% or more of their time to the proposed effort must provide ongoing and pending project and proposals (regardless of salary support) that require a significant share (more than 10%) of their time. Proposals need not include the current proposal on the list of pending proposals unless it was also submitted to another FA or funding opportunity (whether at NASA or another sponsor).

For those investigators for whom it is required (see above), the proposal shall provide the following information for each current and pending project:

• Title of funded project or proposal title;
• Name of PI on award or proposal;
• Program name (if appropriate) and sponsoring agency or organization, including a point of contact with their telephone number and email address;
• Performance period;
• Total amount received by that investigator (including indirect costs) or the amount per year if uniform (e.g., $50 k/year); and
• Time commitment by the investigator for each year of the period of performance.

The proposing PI must notify the NASA Program Officer identified for the FA immediately of any successful proposals that are awarded for substantially the same research as proposed to NASA, any time after the proposal due date and until the time that NASA’s selections are announced.

Current and pending support is not required for students or Co-Is at non-U.S. institutions.

Source: https://www.hq.nasa.gov/office/procurement/nraguidebook/