Proposed F&A Rate Minimums (awards over $50K direct costs/year)

Small Project Waivers (Projects with direct costs of $50,000 or less in each year of the project)

The chart below does not apply to small project waivers (deans control the amount of reductions on these projects, regardless of fund source).

Regular & Strategic Waivers (All projects not meeting the small project definition)

Sponsor Category	Regular waivers (lowest rate allowed in this category)	Strategic Waivers
Federal funding (direct and pass-through)		Any rate below the federally negotiated rate*
Foreign government		Any rate below the federally negotiated rate*
For-profit	34% MTDC	<34% MTDC
State of Minnesota	0%	NA
Non-profit/foundations	10% TDC, unless the non-profit has a published policy. In that case, the University will follow the published policy	<10% TDC, unless the non-profit has a published policy. In that case, the U will follow the published policy.
Corporate affiliate programs	10% TDC	<10% TDC
Industry-funded clinical trials**		< 26%TDC

*except rates appearing on SPA's approved reduced rate list (normally, due to statutory or programmatic limitations of a federal program, such as 8% NIH training grants, or USDA 21% rates)

** those projects meeting the University's definition of clinical trial, which applies to both human and animal studies. Pre-clinical work is excluded from this definition.