TUC Sponsored Programs

Indirect Cost Rates (IDC) / Facilities & Administrative Cost Rates (F & A)


The following rates are approved by the U.S. Dept. of Health & Human Services (DHHS), Division of Cost Allocation for use on grants, contracts and other agreements with the Federal Government.

Research Start DateReseach End DateResearch - On CampusResearch - Off Campus*Instruction - On CampusInstruction - Off Campus*Other Sponsored Activity - On CampusOther Sponsored Activity - Off Campus*

* Definition of Off-Campus:
A project is considered off-campus, if the activity is conducted at locations other than in University or University Corporation's owned or operated facilities and indirect costs associated with physical plant and library are not considered applicable to the project.

  Indirect Cost Negotiation Agreement with DHHS, as of January 27, 2016 (pdf)

  Indirect Cost Negotiation Agreement with DHHS, as of Sept. 18, 2012 (pdf)

  Indirect Cost Negotiation Agreement with DHHS, as of May 27, 2004 (pdf)

  Indirect Cost Negotation Agreement with DHHS, as of June 10, 2008 (pdf)


Modified Total Direct Costs (MTDC)

including all:

  • Salaries and Wages
  • Fringe Benefits
  • Materials
  • Supplies
  • Services
  • Travel
  • Subgrants and Subcontracts up to the first $25,000 of Each Subgrant or Subcontract (regardless of the period covered)

The following costs are excluded from the base:

  • Equipment
  • Capital Expenditures
  • Charges for Patient Care
  • Tuition Remission
  • Rental Costs of Off-Site Facilities
  • Scholarships
  • Fellowships
  • The portion of Subgrants and Subcontracts in excess of $25,000 for Each Subgrant or Subcontract

Cognizant Agency

Department of Health & Human Services
Division of Cost Allocation
DCA Western Field Office
50 United Nations Plaza
San Francisco, CA 94102


The Indirect Cost Rate consists of two main elements the Facilities Cost element and the Administrative Cost element:

  • The Facilities Cost element contains
    • Building Depreciation Equipment Depreciation,
    • Interest,
    • Operations and Maintenance and
    • Library Services

in support of sponsored programs. The Facilities Cost Element is not capped.

  • The Administrative Cost element contains
    • General Administration,
    • Departmental Administration,
    • Student Services Administration,
    • Sponsored Project Administration, and
    • Faculty Departmental Administration

in support of sponsored programs. The Administrative Cost Element is capped at 26%.