Indirect Cost Charges

Indirect charges (overhead) may be charged on ALL, SOME, or NONE of the costs incurred under a sponsored agreement depending on the agency involved and the terms of the agreement.

TOTAL DIRECT COST METHOD:
Indirect charges are applied at the agreed upon rate to all costs incurred under the sponsored agreement.

MODIFIED TOTAL DIRECT COSTS METHOD:
Indirect charges are applied at the agreed upon rate to all costs EXCEPT the following:

  • GRA fee remissions
  • Equipment
  • Stipends paid within the OUS system
  • Participant support outside OUS system
  • Building rentals and leases
  • Land rentals and leases
  • Advertising-recruitment
  • Subcontract amounts over $25,000 per contract
  • Trade show/event fees
  • Testing group incentives
  • Research subjects
  • Dependent assist tuition
  • Sponsered conference speaker travel