• Table of Indirect Cost Rates
• Definition of MTDC
• Special Instructions
• Off-campus Programs

Table of Indirect Cost Rates

Note: See below for definitions of MTDC, special instructions, and criteria for off-campus programs. Where a proposal calls for citing the date of the Indirect Cost Rate Agreement, use November 5, 2008.

• ¹ Includes Harborview.
• ² A portion of the recovery will be transferred to the Regional Primate Center to support Primate Center infrastructure.
• ³ Contact OSP for rate to be negotiated for clinical trials of $1 million direct costs or more per year.

Definition of MTDC

The definition of MTDC includes all direct project costs except the following items:

1. Equipment costs (as defined by UW policy, i.e., coded 06-xx, $2,000 or more per unit. See Administrative Policy Statement 61.2, Section 2.c).
2. Costs incurred under subgrants and subcontracts (defined to include only those individually negotiated agreements providing for performance of a substantive portion of the prime research or training effort by another organization) in excess of $25,000 of each subgrant or subcontract within a competing segment of an award. For example, on an NIH award with a 3 year project period that includes a $50,000 subcontract each year, the UW indirect (F&A) costs are charged only on the first $25,000 of the first subcontract within the entire project period (competing segment). If the project is renewed with a new competing segment, the first $25,000 of each subcontract in the new competing segment will be subject to UW indirect costs.
3. Rental costs of off-campus buildings.
4. Patient care costs. This includes both inpatient and outpatient UW hospital charges (object codes 03-27 and 03-32) but not laboratory charges assessed through cost centers even though the laboratory results may be used for patient care. Outpatient travel and volunteer incentive payments are subject to Indirect Costs.
5. Tuition charges paid to the University of Washington, (including the operating fee portion of tuition paid on behalf of Graduate Assistants).
6. Daily use charges for University research vessels. The University is required to incorporate general institutional F&A costs in the vessel charter rates for UW managed or owned vessels, so it is necessary that use charges for such vessels be excluded from indirect costs.
7. Capital expenditures (Building alterations or renovation costs over $25,000)
8. Scholarship/Fellowship/Trainee Stipends

Note: Stipends are not excluded when an arbitrary indirect cost rate is used, such as 8% TDC on DHHS/NIH training grants.

Special Instructions

Use the rates on the Table of Indirect Cost Rates for new, competing renewals, and supplemental proposals. For multi-year proposals, use both rates applicable for the specific location if the rate changes during the period of the project. Use the rate in effect at the beginning of the yearly budget for the entire years budget. If a project extends beyond the year 2009, use the last rate in effect for the remainder of the project.

For non-competing renewals to any sponsor, use the rate in effect at the time of the initial competitive segment of the award through the remainder of the competitive segment. (See Attachment D for more details on the application of rates to the award). For example, if a new grant started January 1, 2009, and you are applying for a non-competing renewal to be effective January 1, 2010, the correct rate to request is the rate in effect at January 1, 2009, which would be 56% MTDC for an on-campus project.

Some special considerations are necessary for non-competing renewals of NIH awards. For those proposals subject to the SNAP Guidelines, show the rate in effect at the time of the initial competitive segment of the award on GC-1 form and calculate the budget accordingly. For those proposals not subject to SNAP Guidelines, the rate on the checklist page of the NIH 2590 form must be completed. The form asks for the most recent indirect cost rate established. That rate(s) is the one on page 1 of Attachment A. Identify the most recent rate, but also footnote the checklist to show the rate to be applied if its different than the most recent rate, due to the rule about the rate in effect at the time of the initial competitive segment. For the calculation of the budget on the GC-1 form and on the face page of the NIH 2590 form, use the rate and calculate the amount based on the rate in effect at the time of the initial competitive segment.

Off-campus Programs

1. An off-campus program is one that is conducted (1) in leased facilities where space related costs (e.g. rent, utilities and maintenance) are charged directly to the program, or (2) in facilities made available (at no costs) to the program by a non-University organization, or (3) away from the University over an uninterrupted period of time in excess of 30 days for field work. The off-campus rate is not to be used as a substitute for the Vessel Operations rate or the Applied Physics Laboratory rate. Even though Pack Forest, Big Beef Creek, and Olympic Natural Resource Center are owned and operated by the University, these facilities are considered to be off-campus.
2. Projects that are conducted at two or more locations and supported by a single grant or contract require special consideration in determining the appropriate indirect cost provision. Refer to Attachment B for guidelines.

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Modified: April 29, 2009