Pursuant to the AU policy, Facilities and Administrative (F&A) Cost on Sponsored Projects, the following index is provided for the streamlining of the F&A rate exception request. Should the sponsor to which you plan to submit not appear below please download a waiver form for attachment to the routing package for approval.
Those funders represented by links have published policies. Those not represented as links have documentation on file with OSP.
**Sponsor rates and policies are subject to change. Please check with the sponsor for the most current information.
Academy of Exchanges and Judicial Studies
Must be inclusive of: equipment, office space, utilities,
support staff, audiovisual, and related charges.
The Foundation caps indirect costs for both primary institutions
and subcontracts at 10% of the direct costs of the project. Primary
institution may NOT charge additional indirect on subcontract funds.
Carnegie Corporation of New York
The foundation’s policy for indirect costs allows for an
allocation of up to 15% of direct project costs. This allocation should be
reflected as a separate line item as indicated in the Budget Template.
NEFE will NOT funds for: An organization’s operating and
administrative expenses. This includes general as well as program costs even
if the costs are associated with an organization’s delivery of a financial
literacy program for current or prospective constituents - See more at:
Programs and Other Awards (.pdf).The grantee institution, through
the officer signing the application, may add an amount for indirect costs up
to 10% of the sum requested by the principal investigator except that
indirect costs are not allowed in connection with funds requested or expended
for: (a) patient costs, or (b) purchase, modification or installation of
equipment. Indirect costs will not be provided for grants awarded to
institutions outside the United States.
The Open Philanthropy Project maintains a policy that limits
indirect costs (‘overhead’) as follows:
For universities and community colleges: maximum 10% of the grant amount.
Open Philanthropy defines indirect costs as expenses related to the general
operations and administration of an organization, which are not directly
allocated to or identified with a specific project.
Open Society Foundations
Open Society Foundation program rates vary from 8% to AU's full
rate. In all cases the maximum allowable rate should be used. In the absence
of a stated rate AU's full rate should be used.
Open Society Foundations - Human Rights Initiative
All participant travel costs and consultant, or subcontract
costs in excess of $25,000 are to be excluded from IDC calculation.
Prince Charitable Trust
Robert Wood Johnson Foundation
The Foundation's approved rate is 12 percent of all RWJF costs
(Personnel, Other Direct Costs, and Purchased Services) associated with the
project. However, if the Purchased Services category equals more than 33
percent of the total of Personnel, Other Direct Costs and Purchased Services,
RWJF allows 12 percent indirect on Personnel and Other Direct Costs, and 4
percent on Purchased Services.
For research grant proposals requesting over $75,000, the
Foundation will pay indirect costs equaling up to 15% of the direct costs of
the proposed project. The Foundation does not pay government-approved
overhead rates on research grants.
The Christopher Reynolds Foundation, Inc., as a rule, does not
support overhead costs associated with projects and programs receiving
financial assistance/grants. Exceptions are made on a case-by-case basis.
In guidelines located at bottom of page. See link.The foundation
does not supply funds for overhead costs of institutions, travel to
professional meetings, self-education, elaborate fixed equipment,
dissemination of research findings, or—to repeat—graduate-degree research
(except for salary for research assistants or funds awarded through our
Dissertation Fellowship, described later).
With regard to indirect costs, the Foundation allows each of its
programs to determine the appropriate rate on a case-by-case basis depending
on the nature of the project and the amount being requested. As a general
rule, we prefer to fund only direct project costs.
The John D. and Catherine T. MacArthur Foundation
Up to 15%
The Foundation will consider paying for these indirect costs up
to a maximum of 15 percent of direct project or activity costs.
The Klarman Foundation
The Spencer Foundation
0% on proposal < $75,000-15% on Proposal > $75,000
The Foundation allows up to 10% of the grant for indirect costs
to be included in the total amount requested in the budget.Note, fees and
other costs paid directly from the grant to consultants must be excluded from
the indirect fee calculation.