Indirect (F&A) Costs
- Is the project best classified as being for research, education, or public service/outreach? Note that the National Science Foundation classifies all of their awards as research unless otherwise specified in the RFP. (Definitions)
- Is the work being done on-campus? Note that on-campus is not limited to UI's main Moscow location. (Definitions)
- Is the work being directly funded (i.e. not Federal pass-through funding) by the State of Idaho? The State of Idaho negotiated rate is 20% on total direct costs.
- Are there any sponsor limitations on the rate specified in the RFP? Written documentation of any rate limitations by the sponsor must be included with your proposal package.
Note that the University may not charge more than the F&A that would be charged under our Federally-negotiated rates using "modified-total-direct-costs" (MTDC) as the basis, so if another basis (e.g. total direct costs) is used then a comparison should be done. (Definitions)
- Tuition/fees and student insurance
- Single equipment purchases over $5000 (note that component parts that will be used to build a single piece of equipment over $5K also fall into this category)
- Those portions of subcontracts greater than $25,000 (the first $25K of each subcontract is subject to F&A)
The total-direct-cost (TDC) method is exactly what it sounds like. Multiply all of your direct costs, with no exclusions, by the selected rate.
TPC F&A Rate/(1-TPC F&A Rate) = TDC Rate (ex. 20% TPC = 20%/(1-20%) = 25%)
Once you have converted your rate then you may use the TDC formula of multiplying all direct costs by the TDC rate.