| Sponsor | Indirect Rate Policy | Updated |
|---|---|---|
| Carnegie Corporation of New York | The policy for indirect costs allows for an allocation of up to 15% of direct project costs. | 7/22/2024 |
| Damon Runyon Cancer Research Foundation | 0% – The award cannot be used for indirect costs or institutional overhead. | 7/23/2022 |
| Juvenile Diabetes Foundation International | Any institution of higher education, nonprofit organization or state or local government that has never received a negotiated indirect cost rate, except for those non-federal entities described in 2 CFR Part 200, Appendix VII, Section D(1) (b) and 45 CFR Part 75 Appendix VII may elect to charge a de minimis rate of 10% of modified total direct costs which may be used indefinitely. No documentation is required to justify the 10% de minimis indirect cost rate. | 7/25/2024 |
| Harry Frank Guggenheim Foundation | 0%- 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 the dissertation fellowship). The foundation will not consider applications for the support of meetings or conferences. | 7/24/2024 |
| Helen Hay Whitney Foundation | 0% – does not support overhead costs. | 7/24/2024 |
| International Myeloma Foundation | Junior grant Total grant may total up to $50,000. Indirect costs may not be more than 10% of total award (i.e. $5,000) Direct costs may total $45,000. Senior Grant Total grant may total up to $80,000. Indirect costs may not be more than 10% of total award (i.e. $8,000). Direct costs may total $72,000. | 7/25/2024 |
| American Chemical Society/Petroleum Research Fund | 0% – Overhead or administrative costs may not be charged to any grant. | 7/18/2024 |
| Google Research | For academic institutions, up to 10%; applies to the primary grantee, sub-grantees, and subcontracts. | 7/24/2024 |
| Virginia Transportation Research Council | Eligible Direct: Maximum fee for all dollar amounts is 26% of Eligible Direct Costs (Excluding Equipment & Tuition) | 6/28/2018 |
| Willliam T. Grant Foundation | The indirect cost rate for Scholars Awards is 7.5% of total direct costs.. | 8/5/2024 |
| Susan B. Komen Breast Cancer Foundation | Career Catalyst Research (CCR) Direct and indirect costs for up to $150,000 per year for 2 or 3 years. Investigator-Initiated Research (IIR) Direct and indirect costs for up to $1,000,000 for 3 or 4 years. Promise Grants Direct and indirect costs up to $7,500,000 for 3 to 5 years. | 8/2/2024 |
| Partnership for Cures | Cures Within Reach does not fund indirect or overhead costs. | 7/31/2024 |
| AAA Foundation for Traffic Safety | Does not have a maximum indirect rate, but does take total cost into consideration. | 7/16/2024 |
| American Association for Cancer Research | Any indirect costs charged by the institutions will correspond with what is typically negotiated for industry support at each Institution but will not exceed 10 percent of the total budget. | 7/18/2024 |
| American Council of Learned Societies | In contrast with institutional grants, institutions may not “charge” to ACLS fellowships costs of any kind, such as benefits, indirect costs, or overhead. This rule obtains even in cases where the fellowship stipend is routed through the institution. | 7/18/2024 |
| Annie E. Casey Foundation (Casey Foundation) | Cannot exceed 15% of the direct costs covered. | 7/22/2024 |
| American Institute for Cancer Research | Investigator-Initiated Grants – the maximum award is made for a 2 year term of $150,000 plus 10% indirect costs. Special Investigator-Initiated Grants – the maximum award is made for a 3 year term of $225,00 plus 10% indirect costs. | 7/22/2024 |
| Alzheimer’s Association | Indirect costs are capped at 10% (rent for laboratory/office space is expected to be covered by indirect costs paid to the institution). | 7/18/2024 |
| American Heart Association | Most AHA awards include 10% overhead. AHA does not pay indirect costs on Predoctoral and Postdoctoral Fellowships or the Institutional Award for Undergraduate Student Training. | 7/22/2024 |
| American Foundation for AIDS Research (AmFAR) | Type 1 Up to $400,000 direct costs, plus up to 20% indirect costs. Up to two years duration starting Oct 1, 2024 Type 2 Up to $100,000 direct costs, plus up to 20% indirect costs. One-year duration starting Oct 1, 2024 | 7/19/2024 |
| American Philosophical Society | 0% – does not pay overhead or indirect costs. | 7/22/2024 |
| American Society for Mass Spectrometry | 0% – does not support overhead costs. | 7/22/2024 |
| Lynde & Harry Bradley Foundation | Does not provide support for unspecified and undetailed overhead costs. | 7/30/2024 |
| American Cancer Society | Research Scholar Grants The maximum award is for four years and for up to $215,000 per year (direct costs), plus 10% allowable indirect costs. Discovery Boost Grants The maximum award is for two years and for up to $135,000 per year, plus 10% indirect costs. Mission Boost Grant Stage I will be for a term of up to 2 years with an allowable budget of $135,000 per year direct costs plus 10% allowable indirect costs. Stage II will be for a term of up to 18 months with an allowable budget of 545,000 direct costs plus 10% allowable indirect costs. Clinical Scientist Development Grant Awards are made for up to five years and up to $135,000 per year (direct costs), plus 8% allowable indirect costs. | 7/18/2024 |
| CareFaxLTC, Inc. | 0% – does not support F&A costs. | 1/31/2017 |
| Commonwealth Health Research Board | Does not award funds to cover institutional indirect costs or other costs that cover general support of educational or other organizations, including ongoing general operating expenses or existing deficits of a program. | 3/12/2018 |
| Doris Duke Charitable Foundation | The DDCF Medical Research Program generally caps indirect costs at 10% of the total of all direct costs, including equipment. | 7/23/2024 |
| Camille and Henry Dreyfus Foundation, Inc., The | 0% – Charges associated with indirect costs or institutional overhead are not allowed. | 7/22/2024 |
| Fahs-Beck Fund for Research & Experimentation | Up to 10% of the total grant may be charged by the institution for administrative costs. | 3/12/2018 |
| Gerontology Society of America | 0% – No indirect costs are allowed. | 1/31/2017 |
| Goldman Philanthropic Partnerships | Overhead policy will need to be discussed and confirmed upon invitation to submit a proposal. | 1/31/2017 |
| Huntington’s Disease Society of America | Indirect costs have been allocated based on the ratio of direct costs to total costs. | 7/25/2024 |
| William and Flora Hewlett Foundation | Prefers not to pay F&A costs at all and would like the funds it provides to go entirely to the direct costs of a project. When a grantee has no alternative, however, the foundation will allow not more than 10% of the total amount granted to go to F&A costs. | 8/5/2024 |
| Hartford Foundation for Public Giving | Will support overhead costs that can reasonably be allocated to the proposed project. For example, the Foundation may fund a portion of the project’s indirect costs, such as staff development, fundraising, or general occupancy. For most project grants, such indirect costs will not be funded at more than 25 percent of the proposed project’s total cost. For capital grants, an appropriate portion of indirect costs will be considered on a case-by-case basis to reflect reasonable expenses associated with completing the proposed capital project. | 7/24/2024 |
| Human Frontier Science Program Organization | No more than 10% of the direct costs of the award, at each research institution, may be used for indirect costs. These must be taken from the funds awarded; no further funds will be provided by HFSPO for indirect costs (overheads). | 7/24/2024 |
| Henry M. Jackson Foundation for the Advancement of Military Medicine | Full F&A costs are allowed as negotiated depending upon primary funder. | 7/24/2024 |
| Ewing Marion Kauffman Foundation | No portion may be used for indirect expenses, but exceptions up to 10% of the total budget can be made depending on the project and specific circumstances. | 7/30/2024 |
| Leukemia & Lymphona Society | The maximum total award is $1,000,000 for each year of the five-year grant. The maximum annual indirect cost is $150,000 (15% of total annual costs). You may claim less than 15% indirect costs and apply those costs to the direct costs. | 7/30/2024 |
| Charles A. & Anne Morrow Lindbergh Foundation | 0% – does not support overhead costs of organization. | 1/31/2017 |
| Life Sciences Research Foundation | 0% – does not award an institutional allowance for overhead. | 7/30/2024 |
| March of Dimes | Indirect costs are limited to 10% of the total direct costs. | 7/30/2024 |
| National Multiple Sclerosis Society | Indirect cost is 10% of the direct costs, except that indirect costs are not allowed in connection with funds requested or expended for: patient costs, or purchase modification, or installation of equipment. Indirect costs will not be provided for grants awarded to institutions outside of the United States, or for most training awards. | 7/30/2024 |
| Nestle Foundation | 0% – does not contribute to operating/overhead funds. | 7/31/2024 |
| National Palliative Care Research Center | Awards may be for one to two years in duration and for as much as $70,000 per year (direct costs), plus 10% allowable indirect costs. | 3/12/2018 |
| Pan American Health & Education Foundation | Overhead policy will need to be discussed and confirmed upon submission of a proposal. | 1/31/2017 |
| Elizabeth Glaser Pediatric AIDS Foundation | Scholar Awards – 5%. Elizabeth Glaser Scientists Awards – not to exceed 20% of project cost. | 1/31/2017 |
| Pew Charitable Trusts | Cannot exceed 10% of the sum of the project staff salaries and benefits covered by the grant. | 7/31/2024 |
| Pfizer, Inc. | Award amounts include direct costs, institutional overhead costs (capped at 28% per Pfizer policy), and indirect costs. | 8/1/2024 |
| Prevent Cancer Foundation | The Prevent Cancer Foundation does not cover any indirect costs. Equipment, such as computers, refrigerators, freezers, etc., is generally seen as an indirect cost. Software is also a cost that is generally not covered. It is up to the Scientific Review Panel to determine if an indirect cost is allowable based on justification and overall feasibility of conducting the research within the awarded amount. | 8/1/2024 |
| Public Welfare Foundation, The | Allows up to 15% of a program or project budget to be allocated to indirect or overhead costs, with the exception of universities, which are capped at 9%. | 8/1/2024 |
| Side-Out Foundation | 0% – does not support indirect costs. | 2/16/2017 |
| Alfred P. Sloan Foundation | For grant requests of $50,000 or less, no overhead costs are permitted. For grant requests larger than $50,000, overhead costs may not exceed 20% of direct project costs. If there is a subcontract, total overhead not to exceed 20% of direct project costs. A recommended division of overhead where a subcontract is involved is 4% for the contracting institution and assign the remaining 16% to the subcontractor. | 7/18/2024 |
| Smith Richardson Foundation | Total charges for overhead and institutional categories may not exceed 10% of the project’s costs. Specifically, for a $60,000 Strategy and Policy Fellows grant, no more than $5,454 may be charged as overhead, which leaves $54,546 for project costs. The Foundation, however, would like to encourage the grant applicant’s institution to waive the overhead costs in order to maximize the resources available to the grant recipient for his/her research expenses. | 8/2/2024 |
| Whitehall Foundation, Inc. | The Foundation does not fund investigators who have substantial (approx. $200,000 per year) extramural funding. The Foundation uses the following formula to determine the PIs total extramural funding: Total direct per year plus total indirect per year less any PI salary taken from these grants. If this amount is greater than $200,000 the PI would not be eligible for Whitehall Foundation funding. Startup funds and internal funding are not included in the calculation. | 8/5/2024 |
| Wings for Life | Wings for Life Indirect costs (overhead costs) are limited to 10% of direct costs (equipment, products, animals and animal care, fringe costs, etc.). | 8/5/2024 |
| W.K. Kellogg Foundation | W.K. Kellogg Foundation Indirect Costs – Administrative, Finance, Human Resources staff expense; rent, utilities, phones, internet, office supplies, insurance, accounting/bookkeeping fees, audit fees, etc. Cannot exceed 15% of the total grant budget (excluding indirect costs). | 3/12/2018 |
| Andrew W. Mellon Foundation | Generally, the Foundation will fund indirect costs at a rate of 20% of direct costs for all spendable project support grants, with certain exceptions. A different rate may be recommended for regranting construction, or other types of project costs at the discretion of the program staff. | 7/22/2024 |
| John D. and Catherine T. MacArthur Foundation | Provides an indirect cost rate of 29% of project costs on all project grants to nonprofit organizations. | 7/25/2024 |
| Burroughs Wellcome Fund | Indirect costs may not be charged against the awards. Institutional overhead may not be charged against BWF grants. | 7/22/2024 |
| Ford Foundation | Minimum indirect cost rate (IDC) of 25% for eligible project grants. | 7/23/2024 |
| V Foundation for Cancer Research, The | Translational Grants allow indirect costs of up to 10% inclusive of the total amount of the award. | 8/2/2024 |
| James S. McDonnell Foundation | 0% – does not pay indirect costs. | 3/12/2018 |
| Russell Sage Foundation | RSF covers indirect costs of up to 15% on grants over $75,000 only. If the budget includes a subcontract to another university or research organization, only the subcontract organization can budget for indirect costs for the funds in the subcontract – the primary grantee organization cannot receive any direct costs for the subcontract funds. RSF does not allow indirect costs on data purchases or access fees or on subcontracts to survey firms for survey administration and data collection. | 8/1/2024 |
| Robert Wood Johnson Foundation | The total requested funds should include indirect costs and the indirect rate set by RWJF (new as of January 1, 2024) for for-profits is 0%, for US colleges/universities and is 15%, and for non-profits is 30%. Projects or programs that are fiscally sponsored should cover the fiscal sponsor fee from the indirect cost portion of the grant. If the indirect cost rate of the sponsored project or program exceeds the sponsorship fee, the grant may include additional indirect costs up to the maximum indirect cost rate. Indirect rates only go to the lead organization who is applying for the grant. | 8/1/2024 |
| Spencer Foundation | It is the policy not to pay indirect costs on any proposal requesting an award of $75,000 or less. 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. If the proposal includes a subcontract, the subcontract budget itself may include the 15% indirect cost charges, but the subcontract total may not be included in the main budget when calculating the overall indirect cost charges for the project. The Foundation does not pay government-approved overhead rates on research grants. For all other grant proposals requesting an award greater than $75,000 (non-research projects, for example fellowship and training grants), it is the Foundation’s policy not to pay indirect costs. | 8/2/2024 |
| Social Science Research Council | Proposed budgets should be appropriate to cover project costs, with indirect costs not exceeding 15% of direct costs. Projects with subawardees can distribute direct and indirect costs across institutional partners; the 15% cap on indirect applies to the overall budget. | 8/2/2024 |
| John Templeton Foundation | Allows for an overhead/indirect cost component within the budget, which is no more than fifteen percent (15%). We welcome proposals that request a lower percentage. The overhead/indirect cost should be included in your request amount. | 7/25/2024 |
| Thrasher Research Fund | Indirect costs of no more than 7% of direct costs will be paid on E.W. “Al” Thrasher Awards. | 8/2/2024 |
Indirect Costs Exception Database
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