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

RATE APPLIES TO:	ON-CAMPUS	OFF-CAMPUS	EFFECTIVE PERIOD
Research (incl. federally-sponsored clinical trials)	52.0% MTDC	26.0% MTDC	07/01/2011 - 06/30/2015
Instruction (including Title IV-E)	50.0% MTDC	26.0% MTDC	07/01/2011 - 06/30/2015
Department of Defense Research Contracts	57.0% MTDC	26.0% MTDC	07/01/2011 - 06/30/2015
Other Sponsored Programs	33.0% MTDC	26.0% MTDC	07/01/2011 - 06/30/2015
Hormel Institute	52.5.0% MTDC	26.0% MTDC	07/01/2011 - 06/30/2015

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

RATE APPLIES TO:	ON-CAMPUS	OFF-CAMPUS	EFFECTIVE PERIOD
Industry-Funded Clinical Trials	26.0% TDC	26.0% TDC	07/01/2009-

• Master List

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, space rental costs of off-site facilities, 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

A project is considered off-campus if more than 50% of the direct salaries and wages of University personnel engaged on the project are incurred at a site neither owned nor leased by the University.

Total Direct Costs (TDC)

All of the direct costs of the project.