Facilities and Administrative / Indirect Cost Rates

Please refer to the Office of Cost Analysis F&A web site for additional rate information and announcements.

Federally-Negotiated Rates
ActivityFiscal Year(s)On-CampusOff-Campus
Organized Research 2020 - 2021 54% 26%
2022 - 2023 55% 26%
Other Sponsored Activities 2020 - 2021 33% 26%
2022 - 2023 35% 26%
Instruction 2020 - 2023 50% 26%
Hormel Institute 2020 - 2021 55% 26%
2022 - 2023 59% 26%
Department of Defense Contracts 2020 - 2023 57% 26%

Other Sponsor-Established Rates

This list includes rates that have already been approved by SPA for use in sponsored projects' proposals and awards. It is not necessary to use the F&A waiver/reduction process to use one of these pre-approved rates. If you become aware of a non-profit sponsor that has a published rate for one or more of its programs and is not included on this list, furnish evidence (e.g, a copy of their web page citing the rate, a copy of their published guidelines, a letter from the grants office at the sponsor) to SPA and we will add the sponsor to this list. Exceptions are not granted to for-profit sponsors, as these entities are expected to pay full F&A.

Industry-Funded Clinical Trials

ActivityFiscal Year(s)On-CampusOff Campus
Industry-Funded Clinical Trials All 30.0% TDC* 30.0% TDC*

* Rate increase from 26% to 30% is applicable to all trials whose proposal routing forms (PRFs) are signed and submitted to SPA on or after January 2, 2019.


The budget costs, (e.g., salary and supplies) that must be multiplied against the F&A rate to determine the F&A costs.
Modified Total Direct Costs (MTDC)
Total direct costs minus equipment, capital (Alterations & Renovations) expenditures, charges for patient care, graduate student fringe (if tuition remission is included), space rental costs of off-site facilities, participant support, scholarships and fellowships as well as the portion of each sub-grant or sub-contract in excess of the first $25,000 per project period.
For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s) the off-campus rate will apply. Grant or Contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus the off-campus rate will apply to the entire project.
Total Direct Costs (TDC)
All of the direct costs of the project.

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