F&A Exception Database

Sponsor F & A Rate Policy Updated
Carnegie Corporation of New YorkThe policy for indirect costs allows for an allocation of up to 15% of direct project costs.2/18/2022
Damon Runyon Cancer Research Foundation0% - The award cannot be used for indirect costs or institutional overhead.2/18/2022
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 rate2/18/2022
Harry Frank Guggenheim Foundation0%- 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.2/18/2022
Helen Hay Whitney Foundation0% - does not support overhead costs.3/12/2018
International Myeloma FoundationJunior 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.
American Chemical Society/Petroleum Research Fund0% - Overhead or administrative costs may not be charged to any grant.3/12/2018
Google Research0% - strict policy against supporting overhead or indirect costs through the Research Awards.3/12/2018
Virginia Transportation Research Council Eligible Direct: Maximum fee for all dollar amounts is 26% of Eligible Direct Costs
(Excluding Equipment & Tuition)
Willliam T. Grant FoundationIndirect cost allowance, if applicable, cannot exceed 15% of total direct costs. 3/12/2018
Susan B. Komen Breast Cancer FoundationIndirect costs cannot exceed 25% of total direct costs (including any indirect costs paid through subcontracts).1/31/2017
Partnership for CuresNo more than 10% of the budget allocated for overhead costs.1/31/2017
AAA Foundation for Traffic SafetyDoes not have a maximum indirect rate, but does take total cost into consideration.1/31/2017
American Association for Cancer ResearchAny indirect costs charged by the institutions will correspond with what is typically negotiated for industry support at each Institution but will not exceed 25 percent of the total budget. 3/12/2018
American Council of Learned SocietiesIn 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.3/12/2018
Annie E. Casey Foundation (Casey Foundation)Cannot exceed 10% of the direct costs covered.1/31/2017
American Institute for Cancer ResearchInvestigator-Initiated Grants - 10%. Postdoctoral Assistance Grants - 0%.1/31/2017
Alzheimer's AssociationIndirect costs are capped at 10% (rent for laboratory/office space is expected to be covered by indirect costs paid to the institution).3/12/2018
American Heart AssociationNational Innovative Research Grant: Indirect not to exceed 10%. Fellowship = 0%. National Established Investigator Award: not to exceed 10%, Scientist Development Grant: Indirect = 10%. Beginning Grant-in-Aid: Indirect = 10% . National Fellow-to-Faculty Transition Award: does not allow indirect costs during the fellowship phase and at the faculty stage of award the indirect cost is 10%. Mentored Clinical and Population Research Award: Indirect = 10%. Please check sponsor website for specific information based on affiliate location on indirect rates for the specific programs.1/31/2017
American Foundation for AIDS Research (AmFAR)Indirect costs are allowed at a maximum rate of 20% of direct costs excluding subawards to support discrete component project(s) under the direction of co-investigators at other institutions. However, such subcontracts may include indirect costs at maximum rate of 20% of direct costs to be paid to the subawardee. The maximum indirect rates for Mathilde Krim fellowships grants are 10% for phase I and 15% for phase II. 3/12/2018
American Philosophical Society0% - no grants awarded shall be subject to F&A Costs.3/12/2018
American Society for Mass Spectrometry0% - does not support overhead costs.1/30/2017
Lynde & Harry Bradley FoundationDoes not provide support for unspecified and undetailed overhead costs.3/12/2018
American Cancer SocietyResearch Scholar Grants
The maximum award is for four years and for up to $165,000 per year (direct costs), plus 20% allowable indirect costs.
Mentored Research Scholar Grants
Awards are for up to five years and for up to $135,000 per year (direct costs), plus 8% allowable indirect costs.
Clinical Scientist Development Grant
Awards range from three to five years and for up to $135,000 per year (direct costs), plus 8% allowable indirect costs.
Pilot and Exploratory Projects in Palliative Care of Cancer Patients and their families
The maximum award is for 2 years and up to $60,000 per year (direct costs) plus 20% indirect costs.
CareFaxLTC, Inc.0% - does not support F&A costs.1/31/2017
Commonwealth Health Research BoardDoes 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 FoundationThe DDCF Medical Research Program generally caps indirect costs at 10% of the total of all direct costs, including equipment.3/12/2018
Camille and Henry Dreyfus Foundation, Inc., The0% - Charges associated with indirect costs or institutional overhead are not allowed. 3/12/2018
Fahs-Beck Fund for Research & ExperimentationUp to 10% of the total grant may be charged by the institution for administrative costs.3/12/2018
Gerontology Society of America0% - No indirect costs are allowed.1/31/2017
Goldman Philanthropic PartnershipsOverhead policy will need to be discussed and confirmed upon invitation to submit a proposal.1/31/2017
Huntington's Disease Society of America0% - Indirect costs are not allowed.3/12/2018
William and Flora Hewlett FoundationPrefers 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.1/31/2017
Hartford Foundation for Public GivingWill 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. 3/12/2018
Human Frontier Science Program OrganizationHuman 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).3/12/2018
Henry M. Jackson Foundation for the Advancement of Military MedicineFull F&A costs are allowed as negotiated depending upon primary funder.3/12/2018
Ewing Marion Kauffman FoundationAll grant funds are required to be used for direct project/program expenses. No portion may be used for indirect expenses.3/12/2018
Leukemia & Lymphona SocietyTranslational Research Program (TRP) Awards
The maximum annual total cost (direct and indirect) cannot exceed $200,000. The aggregate costs over three (3) years cannot exceed $600,000. For TRP renewal awards, the aggregate costs over two (2) years cannot exceed $600,000. Indirect costs are limited to (11.1%) of total direct costs. For Sponsoring Institutions that do not choose to use these funds for indirect costs, LLS allows the funds to be applied to the Grantee’s/Principal Investigator’s stipend or fringe benefits cost.
Specialized Center of Research Awards
The Center’s maximum annual total cost, direct and indirect, cannot exceed $1 million. The aggregate costs over five (5) years cannot exceed $5 million. The indirect costs cannot exceed twenty percent (20%) of the direct costs per year.
Career Development Program (CDP) Awards
Indirect costs are limited to five percent (5%) of total direct costs. For Sponsoring Institutions that do not choose to use these funds for indirect costs, LLS allows the funds to be applied to the Grantee’s/Principal Investigator’s stipend or fringe benefits cost.
Charles A. & Anne Morrow Lindbergh Foundation0% - does not support overhead costs of organization.1/31/2017
Life Sciences Research Foundation0% - does not award an institutional allowance for overhead. 3/12/2018
March of DimesIndirect costs are limited to 10% of the total direct costs.3/12/2018
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. 3/12/2018
Nestle Foundation0% - does not contribute to operating/overhead funds.1/31/2017
National Palliative Care Research CenterAwards 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 FoundationScholar Awards - 5%. Elizabeth Glaser Scientists Awards - not to exceed 20% of project cost.1/31/2017
Pew Charitable TrustsNot more than 8% of the total award may be allocated for overhead costs.3/12/2018
Pfizer, Inc.The Smoking Cessation Leadership Center (SCLC) - the maximum allowed overhead rate is 28%. Pfizer Medical Education Group - Institutional overhead and indirect costs can be included within the grant request. Varies with each program.1/31/2017
Prevent Cancer FoundationIndirect costs will not be covered. 1/25/2017
Public Welfare Foundation, The0% - does not fund overhead costs as part of project budget.2/16/2017
Side-Out Foundation0% - does not support indirect costs.2/16/2017
Alfred P. Sloan FoundationFor grant requests of $50,000 or less, no overhead costs are permitted. For grant requests larger than $50,000, overhead costs may not exceed 15% of direct project costs. If there is a “pass-through” or subcontract, there must not be double overhead. (The institution should not charge 15% on money subcontracted to another institution.) A recommended division of overhead where a subcontract is involved is 3% for the contracting institution and 12% for the institution that makes the final expenditure.3/12/2018
Smith Richardson FoundationTotal charges for overhead and institutional categories may not exceed 10 percent of the project’s costs. 3/12/2018
Whitehall Foundation, Inc. Overhead or indirect expense is limited to no more than 25% of equipment and research supplies.3/12/2018
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.). 3/12/2018
W.K. Kellogg FoundationW.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 Foundation0% - does not fund indirect costs.1/31/2017
John D. and Catherine T. MacArthur FoundationWill consider paying for these indirect costs up to a maximum of fifteen percent (15%) of direct project or activity costs within the $100 million award limit. 3/12/2018
Burroughs Wellcome FundIndirect costs may not be charged against the awards.  Institutional overhead may not be charged against BWF grants.3/12/2018
Ford FoundationNo formal F&A policy; however, the foundation gives the grantee autonomy over management of grant funds.3/12/2018
V Foundation for Cancer Research, The Translational Grants allow indirect costs of up to 10% inclusive of the total amount of the award.3/12/2018
James S. McDonnell Foundation0% - does not pay indirect costs.3/12/2018
Russell Sage FoundationProject Awards
are generally capped at $150,000, including 15% indirect costs. Projects that use publicly available data are capped at $75,000, including indirect costs.
Presidential awards
Are capped at $35,000 (no indirect costs). In rare circumstances, investigators may apply for a Presidential Award of up to $50,000 (no indirect costs) when the proposed research project has special needs for gathering data (e.g.: qualitative research) or gaining access to restricted-use data.
Indirect Costs
up to 15% on project awards and allowable subcontracts, only. No indirect is provided on budgets less than $50,000.
Robert Wood Johnson FoundationThe approved rate is 12% 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% of the total of personnel, other direct costs and purchased services, RWJF allows 12% indirect on personnel and other direct costs, and 4% on purchased services. State the amount requested from RWJF and the amounts being provided from other sources.3/12/2018
Spencer FoundationIt 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.
Social Science Research CouncilGrant funds can only be used for direct costs and not overhead. If awarded a research grant, you may choose to have your award paid through your home institution rather than to you directly. However, your institution will have to provide a letter confirming that no indirect costs will be withheld. 3/12/2018
John Templeton FoundationAllows 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. 3/12/2018
Thrasher Research Fund Indirect costs of no more than 7% of direct costs will be paid on E.W. "Al" Thrasher Awards.3/12/2018