APPENDIX TO POLICY

Facilities and Administrative / Indirect Cost Rates

Please refer to the Office of Sponsored Projects Administration F&A web site for additional rate information and announcements.

Federally-Negotiated Rates

ActivityFiscal Year(s)On-CampusOff-Campus
Organized Research 2016 - 2017 52.0% 26.0%
  2018 53.0% 26.0%
  2019 54.0% 26.0%
Other Sponsored Activities 2016 - 2019 33.0% 26.0%
Instruction 2016 - 2019 50.0% 26.0%
Hormel Institute 2016 52.5% 26.0%
  2017 - 2019 55.0% 26.0%
Department of Defense Contracts 2016 - 2019 57.0% 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 Trials All 26.0% TDC 26.0% TDC

Definitions

Base
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.
Off-Campus
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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