Indirect costs include the costs for charitable organizations that support all of the organization’s programs and activities such as utilities, rent, equipment, administration, audit, legal, and more. Federal funders impose a variety of limits on the use of indirect cost rates in grant applications. Some agencies provide guidance such as the following (taken from Grantsmanship Center’s Newsletter).
· Department of Education
· Department of Energy - (scroll to “Budget Documents” & click on “Indirect Rate Proposal”)
· Department of Health and Human Services
· Environmental Protection Agency
· National Science Foundation
· National Endowment for the Arts
Posted by Kathy Grochow, NRS, St. Cloud
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