Facilities and Administrative Cost Rates/Indirect Costs for James Madison University Sponsored Projects

Facilities and Administrative Cost Rates/IDC 

At least every 4 years, JMU is required to renegotiate our Indirect Cost Rate Agreement with the federal government (also called Facilities and Administration or Overhead rate). The chart below explains the current rates and base.


Effective for projects awarded on or after 7/1/2021
Type of Program On-Campus Off-Campus
Research 50.00% 26.00%
Instruction 55.00% 26.00%
Other Sponsored Activities 35.00% 26.00%



MTDC Base Includes

  • Salaries & Wages
  • Fringe benefits
  • Materials
  • Supplies
  • Equipment under $5,000 acquisition cost per unit is considered Materials & Supplies.
  • Services
  • Travel
  • Subgrants/subcontracts up to first $25,000 of each subaward regardless of duration

MTDC Base Excludes:

  • Equipment (acquisition cost over $5,000 per unit)
  • Capital Expenditures
  • Charges for patient care
  • Tuition remission
  • Rental costs of off-site facilities
  • Student scholarships and fellowships & stipends
  • The portion of each subgrant/subcontract in excess of $25,000

Cognizant Federal Agency: US Department of Health & Human Services /DHHS
Agreement Date: 6/8/2015

Guidelines for the Distribution of Indirect Cost Funds

Negotiated Indirect Cost Rate Agreement (NICRA) (PDF)

Definitions of Activity Type

Back to Top