F&A Rate Tables

last updated 11/12/09

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

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:

*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.

^* 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.