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On this page: Foundations and Charities | State of Michigan | Grants in Aid | Training Projects | Conferences & Travel | Industrial Affiliates | Human Subjects
Non-federal Indirect Costs
The full recovery of indirect costs is expected on all grants or contracts. See the Indirect Cost Rate Chart for current figures. If you have any questions about any rates, contact the Division of Research Development and Administration at 764-5500 or the appropriate Project Representative. Possible exceptions to the indirect cost rates established by the UM may include:Foundations and Public Charities: The indirect cost rate will be accepted if:
- published as part of the general policies of the organization (e.g., in conjunction with the proposed solicitation)
and - applied uniformly to all award recipients.
If the foundation or public charity does not have a published indirect cost policy, a rate of 20% of total direct costs (TDC) is recommended.
Contact Julie Feldkamp if you have any questions concerning the indirect cost policy of a foundation or charity.
See also: Full Cost Recovery
State of Michigan: Allows as a charge for indirect costs a maximum of 20% of total direct costs, except in instances where the funding represents flow through moneys that originate with a federal agency or other sponsor source. In the case of federal flow-through funds, the indirect cost rate should be the same as that granted to the State agency by the federal sponsor.
Grants-in-Aid: Awards made to an individual or to an institution on behalf of an individual to support his or her educational pursuits (e.g., a fellowship, traineeship, or assistantship).
- To the extent that a sponsored award is solely for this purpose, the direct support (stipend and operating funds) may be exempted from indirect costs.
- Graduate student support (wages, stipends, and tuition remissions) included as part of larger sponsored projects, however, are subject to the application of the appropriate indirect cost rate.
Training Projects: Provide support for one or more students who are performing research in areas of interest to the sponsor. Generally, very little direct faculty or staff support is included in these projects.
- In cases where training grants accompany regular research projects, the training portion of the project may be segregated into its own project account with an indirect cost rate of 8% of total direct costs.
- The regular research project portion should carry full indirect cost, however, at the appropriate rate.
Conferences and International Travel: Federal agencies and foundations may offer support for research related activities, such as special seminars and conferences, international travel, honoraria, and participant stipends.
- These programs may stipulate limitations on the recovery of indirect costs.
- Funds may be made available on a matching basis, where a partial waiver of eligible indirect costs can serve as the University's matching contribution.
- In some cases, the desire to maximize the funds available in direct support of the activities may prompt a request for the waiver of indirect costs. Such requests will be considered on a case-by-case basis, with the overall benefits to the University that might arise from the granting of such waivers being a prime determinant.
Industrial Affiliates Programs: Seek support from business and industry for a broadly defined research program of interest to all of the member organizations.
To the extent that a formal solicitation of industrial affiliate members meets the following criteria, the membership fees may be exempted from the recovery of indirect costs.
- Affiliate membership fees should be applied to advance the general field of knowledge, to provide student stipends, to assist in the conduct of meetings, seminars, and conferences, to disseminate research findings and other forms of technology transfer, and to support other areas with potential benefit to all participants.
- Income from the program may not be used to benefit a single participant or affiliate.
Human Subjects
The appropriate indirect cost rate for the activity being conducted (i.e., research, instruction, or other sponsored activity) involving human subjects should be used unless one of the following exceptions applies:
The study is a human clinical trial of an Investigational New Drug (IND) or device as defined by the FDA. This category of activity qualifies for a indirect cost rate of 25% of total direct cost (including patient care costs, equipment, subcontracts, etc.).
or
The sponsor is a nonprofit organization with a written policy regarding allowable indirect cost which is uniformly applied to all awardees.
Reviewed: 07/13/2005