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 | ||
| NEGOTIATED RATES BY ACTIVITY TYPE | ||
| 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
Office of Sponsored Programs
