Indirect Cost (F&A) Rate Decision Guide

蜜桃传媒破解版下载鈥Federally-Negotiated Indirect Cost or Facilities and Administrative (F&A) Rate Agreement鈥痠ncludes four鈥痶ypes of activities: organized research, instruction, other sponsored activities, and Intergovernmental Personnel Agreements (IPA).鈥疶he activity types of organized research, instruction, and other sponsored activities are defined in accordance with鈥. The activity type of IPA is defined in accordance with the .鈥疉dditionally, 蜜桃传媒破解版下载 F&A Rate Agreement includes an F&A rate that is specific to Department of Defense (DoD) contracts.听

The following Indirect Cost (F&A) Rate Decision Guide is informational only. The Office of Contracts and Grants (OCG) will make the final determination on which rate applies in accordance with the details of a project. Your鈥Proposal Analyst鈥痺ill ensure that the appropriate indirect cost rate is included on your proposed sponsored project budget. Your Contract or Grant Officer will ensure that the appropriate indirect cost rate is included in the awarded sponsored project budget.听

Organized Research

Organized research听means all research and development activities of an institution that are separately budgeted and accounted for, including:

  • Sponsored Research:鈥痳esearch and development activities that are sponsored by/paid for by federal and nonfederal agencies and organizations. This includes training of individuals in research techniques (research training).听
  • University Research: research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds. ().听

The following are examples of organized research:

  • Awards for faculty to support their research activities听
  • Externally-sponsored Career Awards (e.g. from the National Science Foundation, National Institutes of Health, and the Department of Defense) that support a faculty member鈥檚 research efforts听
  • External funding to maintain facilities or equipment, or fund the operation of a center or facility听
  • External support for the writing and publishing of results听
  • Awards for the support of the research activities of 蜜桃传媒破解版下载 students or postdoctoral scholars, e.g. research training grants听
  • Sponsored service activities (excepting rate-based service activities (RBSAs))听

An organized research听rate may be appropriate if you can answer yes听to any of the following:

  • Is there a systematic investigation, or are there activities including testing and evaluation?听
  • Will there be a scholarly inquiry, analysis, critical study, testing, hypothesis, or data collection?听
  • Will the findings be used to contribute to generalizable knowledge (i.e. meant to have an impact on others within the discipline) inside or outside the institution?听
  • Will the results or outcomes be published, archived, presented, or viewed in a way that is relevant beyond the specific participant population?听
  • Are 蜜桃传媒破解版下载 personnel using university facilities, equipment, or other aspects of the university research enterprise to provide a service to an external entity?听

Organized Research also includes Sponsored Service Activities (also referred to as "Services鈥). Services are activities performed by university personnel who have excess capacity to perform work for external entities. Tasks for Services are similar to tasks done for Sponsored Research projects but without scientific investigation and conclusions. Services use university facilities, equipment, or other aspects of the university research enterprise. Note that Rate-Based Service Activities (RBSAs) budget using General Administrative and Infrastructure Recharge (GAIR) indirect rates rather than F&A. More information about Services can be found on the鈥疧CG Service Agreements webpage.听

Instruction

鈥淚nstruction鈥濃痬eans the teaching and training activities of an institution, except for research training. Instruction activities include those offered for credits toward a degree or certificate, or on a non-credit basis, whether through regular academic departments or separate divisions, including:听

  • Sponsored Instruction and Training: specific instructional or training activity established by grant, contract, or cooperative agreement. For purposes of the cost principles, this activity may be considered a major function, even though an institution鈥檚 accounting treatment may include it in the instruction function.听
  • Departmental Research: research, development, and scholarly activities that are not organized research, and, consequently, are not separately budgeted and accounted for ().听

听Instruction includes:

  • Any project for which the purpose is to instruct any student at any location. Students may be:
    • 蜜桃传媒破解版下载 students or staff
    • Students or teachers in elementary or secondary schools
    • Other college or university faculty or staff
    • The general public
  • Curriculum development projects at any level, including projects which involve evaluation of curriculum or teaching methods. Note that such evaluation may be considered 鈥渞esearch鈥 when the main point of activity is data collection, evaluation, and reporting
  • Projects which involve 蜜桃传媒破解版下载 students in community service activities for which they are receiving academic credit
  • General support for the writing of textbooks or reference books, instructional video, or software to be used as instructional materials and not related to a research project

An听instruction听rate may be appropriate if you can answer yes to any of the following:

  • Will the activity support curriculum development not related to a research or sponsored services project?
  • Will the activity support teaching or training activities (other than research training)?
  • Is the intended audience students enrolled at the university?

Other Sponsored Activities

鈥淥ther Sponsored Activities鈥濃痬eans programs and projects that involve the performance of work other than instruction and organized research () Other sponsored activities do not use 蜜桃传媒破解版下载 research resources, nor are they based on university research activities. Note that Sponsored Service Activities will never use the Other Sponsored Activities rate.听

The following are examples of other sponsored activities:

  • Travel grants not related to research
  • Conferences, seminars, workshops, and symposia not related to research and funded by an external sponsor听
    • The intended audience of these events is non-蜜桃传媒破解版下载 students, staff, or faculty, and the events do not meet the definition of instruction
  • Sponsorship of museums, arts, dance, and music programs
  • Projects that involve 蜜桃传媒破解版下载 faculty, staff, or students in community service activities (where the 蜜桃传媒破解版下载 students do not receive academic credit for their involvement)
  • Projects supporting library or museum collections, acquisitions, bibliographies, archiving, or cataloging
  • Activities that do not fall in the category of organized research or instruction and for which a sponsor allows use of a negotiated rate other than organized research

An听other sponsored activities听rate may be appropriate if you can answer yes to any of the following:

  • Is the intended audience the public, who will be receiving or participating in community service, with no university research resources used?
  • Is the intended activity a conference whose participants are not students enrolled at 蜜桃传媒破解版下载?
  • Is the intended activity travel to a conference (excluding travel related to research)?

Intergovernmental Personnel Agreements (IPAs)

IPAs provide for the temporary assignment of personnel between:

  • Federal, state, and local governments
  • Colleges and universities
  • Indian tribal governments
  • Federally-funded research and development centers
  • Other eligible organizations听

(厂别别鈥痶丑别 webpage for additional information)鈥听

蜜桃传媒破解版下载 faculty, researchers, and staff may serve in the federal government on IPAs. 蜜桃传媒破解版下载 employees serving on IPAs remain employees of 蜜桃传媒破解版下载.听

Department of Defense (DoD) Contracts听

Beginning with the December 2025 Negotiated Indirect Cost Rate Agreement (NICRA), 蜜桃传媒破解版下载 has an 鈥渦ncapped鈥 on and off-campus indirect (F&A) rate for DoD contracts. The rate is 鈥渦ncapped鈥 in accordance with Defense Federal Acquisition Regulation Supplement (, which allows institutions of higher education to be reimbursed for full allowable costs, overriding the limit of 26% for the administrative portion of F&A costs imposed by 2 CFR 200 Uniform Guidance (Appendix III. C.8.a.).听听

The DoD contract rate is appropriate if you can answer 鈥測es鈥 to all of the following:听

  • Does the award and funding originate from a DoD agency, including when 蜜桃传媒破解版下载 is a subrecipient to another entity funded by the DoD?听
  • Is the anticipated or received award issued for the purpose of procuring services or goods?听
  • Is the anticipated or received award issued under the Federal Acquisition Regulations (FAR) and DFARS?听

Indirect Cost Rates Based Upon Location of Work听

Once the activity type is determined, the rate will vary depending on the location of the project. Your Proposal Analyst will assess the information that is shared to determine if the On or Off-Campus Rate should be applied.听听

On-Campus Rate: On-campus locations including space in buildings owned by 蜜桃传媒破解版下载 and may include buildings or spaces rented or leased by 蜜桃传媒破解版下载 itself or some 蜜桃传媒破解版下载 entity, as long as the rental or lease costs are not charged directly to the project. The On-Campus Rate for on-campus locations includes both the Facilities and the Administrative components of the rate.

Off-Campus Rate: Off-campus locations including space not owned by 蜜桃传媒破解版下载, and buildings or spaces not rented or leased by 蜜桃传媒破解版下载 itself or some 蜜桃传媒破解版下载 entity, where those rental or lease costs are charged directly to the project and do not form a portion of 蜜桃传媒破解版下载 indirect cost pool as well as field work locations without any associated rental or lease costs. A home or other off-campus office does not necessarily constitute an off-campus work location for the purposes of determining if the Off-Campus Rate can be used. Each situation where a home office is used as a permanent work location for project personnel must be approved on a case-by-case basis. The F&A rate for off-campus locations is lower than the on-campus rate, because it only includes the Administrative component and not the Facilities component. In cases where university capital equipment is used off-site, the On-Campus Rate will be applied. Standard conference travel is not considered an off-campus cost because the purpose of a standard conference is to gather information, network with other professionals, and disseminate results rather than to conduct any of the scope of work for the project.听