University of Minnesota  Appendix

Facilities and Administrative / Indirect Cost Rates


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Please use the contact section in the governing policy.

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 Research202455.0%26.0%
2025 - 202854.0%26.0%
Other Sponsored Activities202435.0%26.0%
2025 - 202827.0%26.0%
Instruction2024 - 202850.0%26.0%
Hormel Institute2024 - 202859.0%26.0%
Department of Defense Contracts202457.0%26.0%
2025 - 202855.5%26.0%

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 TrialsAll30.0% 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.

Fellowships (All sponsors)

The University will accept fellowships for all types of sponsors at or above the F&A rate listed below without a separate waiver request. To qualify, the funding must be focused on support of individual(s) in training and be philanthropic in nature. The award may not confer any preferred intellectual property rights or data ownership to the sponsor. A courtesy copy of a technical progress report, results, or financial report may be provided. Projects not meeting these tests or requesting a rate lower than shown below must apply for a regular or strategic waiver if an F&A reduction is sought.

ActivityFiscal Year(s)On-CampusOff Campus
FellowshipsAll8% TDC8% TDC



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)

Modified Total Direct Costs shall exclude capital equipment, capital expenditures (e.g. capitalized alterations and renovations), charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000.


The off-campus rate will apply for all activities: (a) performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or (b) where rent is directly allocated/charged to the project(s). Grants 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.