F&A Rate Tables

last updated 11/12/09

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• F&A Rates for Federal Projects
• F&A Rates for Nonfederal Projects
• F&A Rates by Activity Type
• Definitions

F&A Rates for Federal Projects
Funded Actvity	FY 2007 9/1/06-8/31/07	FY 2008 9/1/07-/8/31/08	FY 2009 9/1/08-/8/31/09	FY 2010 9/1/09-/8/31/10	FY 2011 9/1/10-/8/31/11	FY 2012 Beginning 9/1/11-8/31/12 & Thereafter (Projected)
Organized Research On Campus	51.0% MTDC	51.0% MTDC	52.5% MTDC	52.5% MTDC	52.5% MTDC	52.5% MTDC
Organized Research On Campus * Department of Defense Contracts*	52.0% MTDC	52.0% MTDC	53.5% MTDC	53.5% MTDC	53.5% MTDC	53.5% MTDC
Instruction/Sponsored Training On Campus	50.0% MTDC	50.0% MTDC	51.0% MTDC	51.0% MTDC	51.0% MTDC	51.0% MTDC
Other Sponsored Activity On Campus	39.0% MTDC	39.0% MTDC	36.0% MTDC	36.0% MTDC	36.0% MTDC	36.0% MTDC
All Off Campus Activity	26.0% MTDC	26.0% MTDC	26.0% MTDC	26.0% MTDC	26.0% MTDC	26.0% MTDC

F&A Rates for Nonfederal Projects
On-Campus Organized Research	64.4% MTDC
Off-Campus Organized Research	33.3% MTDC
On-Campus Sponsored Instruction/Training	89.1% MTDC
Off-Campus Sponsored Instruction/Training	60.7% MTDC
On-Campus Other Sponsored Activity	44.9% MTDC
Off-Campus Other Sponsored Activity	34.8% MTDC
Industry-Sponsored Clinical Trials	26.0% TDC

F&A Rates by Activity Type
Research	Federal funding or federal flow-through funds	On-Campus	52.5% MTDC (53.5% - DoD contracts)
Off-Campus	26.0% MTDC
Research	Non-federal funding	On-Campus	64.4% MTDC
Off-Campus	33.3% MTDC
Instruction	Federal funding or federal flow-through funds	On-Campus	51.0% MTDC
Off-Campus	26.0% MTDC
Instruction	Non-federal funding	On-Campus	89.1% MTDC
Off-Campus	60.7% MTDC
Clinical Trials	Industry funded only (federally-funded trials use federal research rate)	All	26.0% TDC
Other Sponsored Activity	Federal funding or federal flow-through funds	On-Campus	36.0% MTDC
		Off-Campus	26.0% MTDC
Other Sponsored Activity	Non-federal funding	On-Campus	44.9% MTDC
		Off-Campus	34.8% MTDC

Definitions

TDC - Total Direct Cost except 8661 (IRB fee)

MTDC (Modified Total Direct Cost) is defined as Total Direct Costs (TDC) minus the following objects of expense:

Account	Desciption
5335	Fabricated Equipment (Fabrication cost of $5,000 or more and a useful life of at least one year)
5490	Space Rental
5720	Hospital Medical Expenses*
6910-6960	Telecommunication Expenses**
7510-7599	Capital Equipment***
8010-8080	Tuition and Stipends
8510	Amortization
8650	Subcontracts in excess of the first $25,000

*Hospital Medical Expenses, which are excluded from indirect costs, are defined by the Federal government as costs "to provide routine and ancillary medical services on either an inpatient or outpatient basis...." These costs are differentiated from "minor fees-for-services," which appear under the category of "Other Expenses" and are not excluded from indirect costs (F&A).

**While Telecommunications charges are no longer subject to F&A rate assessment, the allowability of these charges on sponsored accounts remains the same. In addition, a new expense object - 6935 - has been created for the recurring data services charge that was implemented as of 9/1/99. Charges to 6935 are not allowable on sponsored accounts.

***Institutional policy provides that an item of non-expendable tangible personal property having a useful life of one year or more and an acquisition cost of $5000 or more per unit is classified as capital equipment.

Telecommunications Expense Account	When allowed as direct charge on sponsored account *	F&A Rate Assessed As of 9/1/99
6910 Equipment-Telephone	Special Circumstances	none
6915 Telephone-Moves & Changes	Special Circumstances	none
6920 Voice Line Telephone Expense	Special Circumstances	none
6930 Data Port Installation Charge	Special Circumstances	none
6935 Data Network Services [monthly netid charge]	NEVER	none
6940 Local Toll-Telephone	Special Circumstances	none
6950 Long Distance Telephone	Normally allowed	none
6960 Equipment-Telephone	Special Circumstances	none

^* With the exception of long distance, Telecommunications charges are normally treated as indirect costs and are not allowable direct charges on sponsored accounts. However, in circumstances when a telephone and/or data line does not exist and must be specifically installed and exclusively used for the purpose of the sponsored project, then the corresponding Telecommunications charges are allowable. These circumstances must be described in the budget justification at the time of proposal and approved by the sponsor (for non modular grants), or be described on the OSR-2 form and approved by OSR if the account(s) are to be opened after award.