F&A Rate Tables

F&A Rates for Federal Projects
Funded Actvity	FY 2006 9/1/05-8/31/06	FY 2007 9/1/06-8/31/07	FY 2008 9/1/07-/8/31/08	FY 2009 (Projected) 9/1/08-/8/31/09
Organized Research On Campus	49.5% MTDC	51.0% MTDC	51.0% MTDC	51.0% MTDC
Organized Research On Campus * Department of Defense Contracts*	50.5% MTDC	52.0% MTDC	52.0% MTDC	52.0% MTDC
Instruction/Sponsored Training On Campus	50.0% MTDC	50.0% MTDC	50.0% MTDC	50.0% MTDC
Other Sponsored Activity On Campus	39.0% MTDC	39.0% MTDC	39.0% MTDC	39.0% MTDC
All Off Campus Activity	26.0% MTDC	26.0% MTDC	26.0% MTDC	26.0% MTDC

F&A Rates for Nonfederal Projects
On-Campus Organized Research	55.2% MTDC
Off-Campus Organized Research	27.4% MTDC
On-Campus Sponsored Instruction/Training	77.7% MTDC
Off-Campus Sponsored Instruction/Training	49.2% MTDC
On-Campus Other Sponsored Activity	43.1% MTDC
Off-Campus Other Sponsored Activity	30.1% MTDC
Industry-Sponsored Clinical Trials	26.0% TDC

F&A Rates by Activity Type
Research	Federal funding or federal flow-through funds	On-Campus	51.0% MTDC (52.0% - DoD contracts)
		Off-Campus	26.0% MTDC
Research	Non-federal funding	On-Campus	55.2% MTDC
		Off-Campus	27.4% MTDC
Instruction	Federal funding or federal flow-through funds	On-Campus	50.0% MTDC
		Off-Campus	26.0% MTDC
Instruction	Non-federal funding	On-Campus	77.7% MTDC
		Off-Campus	49.2% 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	39.0% MTDC
		Off-Campus	26.0% MTDC
Other Sponsored Activity	Non-federal funding	On-Campus	43.1% MTDC
		Off-Campus	30.1% MTDC

Series Numbers
Series No.	Description	F&A Rate on MTDC
106	Current Federal Off-Campus Research	26%
107	Current Federal Career Award	8%
108	Current Federal On-Campus DOD Contracts, Animals Excluded	52.0
112	Federal Negotiated F&A Rate for Organized Research, On-Campus	48.5% (a)
113	Federal Negotiated F&A Rate for Instruction, On-Campus	49.0%
114	Federal Negotiated F&A Rate for Other Sponsored Activity, On-Campus	39.0%
115	Current Federal On-Campus Research	51.0%
116	Current Federal On-Campus DOD Contracts	52.0%
117	Current Federal On-Campus Instruction	50%
118	Current Federal On-Campus Other Sponsored Activity	39%
119	Current Federal On-Campus Research, Animals Excluded	51.0%
205	Non Federal F&A Rate for Organized Research, On-Campus	56.6%
206	Non Federal F&A Rate for Organized Research, Off-Campus	27.9%
207	Non Federal F&A Rate for Instruction, On-Campus	71.5%
208	Non Federal F&A Rate for Instruction, Off-Campus	42.4%
209	Non Federal F&A Rate for Other Sponsored Activity, On-Campus	42.1%
210	Non Federal F&A Rate for Other Sponsored Activity, Off-Campus	29.0%
224	Current Non-Federal On-Campus Research, Animals Excluded	55.2%
225	Current Non-Federal On-Campus Research	55.2%
226	Current Non-Federal Off-Campus Research	27.4%
227	Current Non-Federal On-Campus Instruction	77.7%
228	Current Non-Federal Off-Campus Instruction	49.2%
229	Current Non-Federal On-Campus Other Sponsored Activity	43.1%
230	Current Non-Federal Off-Campus Other Sponsored Activity	30.1%
288	Current Non-Federal On-Campus w/ Fed Flowthrough Research, Animals Excluded	51.0%
289	Current Non-Federal On-Campus w/ Fed Flowthrough DOD Contracts, Animals Excluded	52%
290	Current Non-Federal On-Campus w/ Fed Flowthrough Research	51.0%
291	Current Non-Federal On-Campus w/ Fed Flowthrough DOD Contracts	52.0%
292	Current Non-Federal Off-Campus w/ Fed Flowthrough	26%
293	Current Non-Federal On-Campus w/ Fed Flowthrough Other Sponsored Activity	39%
295	Federal Flow-thru Rate for Organized Research, On-Campus	48.5% (a)
(a) This series' rate was 48% effective 9/1/01-8/31/02 and 49.0% effective 9/1/02-8/31/03.

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:

Object Number	Desciption
5335 5490 5720 6910-6960 7510-7599 8010-8080 8510 8650	Fabricated Equipment (Fabrication cost of $5,000 or more and a useful life of at least one year) Space Rental Hospital Medical Expenses* Telecommunication Expenses Capital Equipment* Tuition and Stipends Amortization 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 Object	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 object(s) are to be opened after award.