Current F&A Rates

The current rate agreement is effective from FY 2019 through FY 2023 and will continue to be used after FY 2023 until a new rate agreement is established. All rates are based on Modified Total Direct Costs (MTDC) unless otherwise noted.
 

Off-Campus Rates

Effective 10/22/21, the off-campus definition has been updated. The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project.
 

Federally-Negotiated Rates

RATE APPLIES TO: EFFECTIVE PERIOD ON-CAMPUS OFF-CAMPUS
Organized Research 2020-2021 54.0% 26.0%
Organized Research 2022-2023 55.0% 26.0%
Other Sponsored Activities 2020-2021 33.0% 26.0%
Other Sponsored Activities 2022-2023 35.0% 26.0%
Instruction 2020-2023 50.0% 26.0%
Hormel Institute 2020-2021 55.0% 26.0%
Hormel Institute 2022-2023 59.0% 26.0%
DOD Contracts 2020-2023 57.0% 26.0%

Effective January 2, 2019, industry-sponsored Clinical Trials should use a rate of at least 30% TDC. Federally sponsored clinical trials must use the on-campus research rate unless they meet the off-campus definition stated above.
 

Other Sponsor-Established Rates

This master list of other sponsor-established rates includes rates that have already been approved by the Sponsored Projects Administration (SPA) for use in sponsored proposals and awards. It is not necessary to use the F&A waiver/reduction process to use one of these pre-approved rates.

If you become aware of a nonprofit sponsor that has a published rate for one or more of its programs and is not included on this list, provide evidence (e.g., a copy of their web page citing the rate, a copy of their published guidelines, a letter from the grants office at the sponsor) to SPA and the sponsor will be added to this list. Exceptions are not granted to for-profit sponsors, as these entities are expected to pay full F&A.