Indirect Cost Rates
Illinois Institute of Technology has a new indirect cost rate agreement with the federal government, dated April 14, 2023.
The following indirect cost rates apply to grants and contracts for research, training, and other public service projects for the period from June 1, 2023, through May 31, 2027.
| On-campus research | 55% |
| Off campus | 24% |
| On-campus non-research | 35% |
| Institute for Food Safety (IFSH) (Non-FDA) | 27% |
| Institute for Food Safety (IFSH) (FDA) | 12% |
The following indirect cost rates apply to grants and contracts for research, training, and other public service projects for the period from June 1, 2019, through May 31, 2023.
| On-campus research | 54% |
| Off campus | 24% |
| On-campus non-research | 34% |
| Moffett Center/ Institute for Food Safety (IFSH) (Non-FDA) | 26% |
| Moffett Center/ Institute for Food Safety (IFSH) (FDA) | 11% |
The above percentages are applied to Modified Total Direct Costs (MTDC), which consists of all direct costs except equipment, tuition, tuition remission, participant support, space rental, and subcontract costs of more than $25,000.
For grants from corporate sponsors ,the indirect cost rates will continue to be:
| On-campus research | 60% |
| Off-campus research | 30% |
| IPRO projects | 8% |
Note: Projects conducted at the Institute of Design, Fermi and Argonne national laboratories, or at Rice Campus will use off-campus indirect cost rates.
2 CFR PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS - APPENDIX III
C. DETERMINATION AND APPLICATION OF INDIRECT (F&A) COST RATE OR RATES
7. FIXED RATES FOR THE LIFE OF THE SPONSORED AGREEMENT
7. Except as provided in paragraph (c)(1) of §200.414 Indirect (F&A) costs, Federal agencies must use the negotiated rates in effect at the time of the initial award throughout the life of the Federal award. Award levels for Federal awards may not be adjusted in future years as a result of changes in negotiated rates. “Negotiated rates” per the rate agreement include final, fixed, and predetermined rates and exclude provisional rates. “Life” for the purpose of this subsection means each competitive segment of a project. A competitive segment is a period of years approved by the Federal awarding agency at the time of the Federal award. If negotiated rate agreements do not extend through the life of the Federal award at the time of the initial award, then the negotiated rate for the last year of the Federal award must be extended through the end of the life of the Federal award.