GIM 13 FY15 FY16 FY17 FY18 FY19-20
On-campus organized research 54.5% 54.5% 54.5% 55.0% 55.5%
Off-campus organized research 26% 26% 26% 26% 26%
Vessel (salary/wage base) 25% 25% 25% 25% 25%
Other sponsored activity (on-campus) 33.8% 33.8% 37% 37% 37%
Other sponsored activity (off-campus) 26% 26% 25% 25% 25%



  • Reminder: Certain costs are exempt from F&A (i.e., equipment over $5,000, grad operating fees, subcontracts after first $25,000). Please refer to GIM 13, Attachment A for full definition of MTDC.
  • Per GIM 13, the rate in effect at the beginning of the budget period should be used for the entire annual budget period. Projects that span multiple years may be required to use multiple F&A rates, depending on the rate in effect for each annual budget period. e.g.: A project running from September 1, 2016 — August 30, 2018 would use the FY17 rate of 54.5% for the first budget period and the FY18 rate of 55.0% for the second budget period.
  • Please reference GIM 13 for exceptions to the federally negotiated F&A rates. If one of the listed exceptions does not apply, an application for an F&A waiver must be submitted with the project proposal materials.
  • If the sponsor is a non-profit entity with an established F&A rate cap, check the non-federal sponsor F&A rate table to see if  rate cap is listed. If not, evidence in the form of reference on the non-profit’s website, in the official program announcement, or on the sponsor-approved application forms is required for OSP to approve the sponsor’s F&A rate.
  • F&A (Indirect Cost) Rate Agreement Date with DHHS: April 29, 2016