Guidelines for budgeting and reporting indirect costs associated with funded research and academic projects.
Rates are negotiated every four years with the federal government and are based on legitimate costs of utilities, facilities, and administration not charged on a pro rata basis in grants.
The rate applies to all federal grants and contracts and is used as a guideline in determining indirect costs for other granting agencies. Unless specifically prohibited by an agency, indirect costs must be included in all proposal budgets.
These rates are in effect through June 30, 2026.
20% of modified total direct costs (exclusions above).
This rate is used for projects performed in facilities not owned by ºÚÁÏÍø and to which rent is directly allocated to the grant, if more than 50% of the project is performed off-campus.