Frequently Used Information
Find frequently used information about the University of Georgia and University of Georgia Research Foundation, Inc., useful when preparing and submitting sponsored project proposals, as well as funding resources. If you cannot find what you are looking for on this page, please contact your SPA representative for assistance.
The Indirect Cost Rates below are applied to Modified Total Direct Costs (MTDC) which consists of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified Total Direct Costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $25,000.
| Federal | Non Federal | |
|---|---|---|
| Research On-Campus | 51% | 60% |
| Research Off-Campus | 26% | 35% |
| Instruction On-Campus | 54% | 94% |
| Instruction Off-Campus | 26% | 62% |
| Research Ag. Exp. Station | 42% | 53% |
| Other Sponsored Activities On-Campus | 35% | 50% |
| Other Sponsored Activities Off-Campus | 26% | 39% |
| Marine Institute Sapelo Island | 35.50% | 42% |
| Marine Extension Bruns/Skidaway | 49% | 55% |
| Coop Ext All Locations | 33% | 38% |
| Rsch Sav River Ecology Lab | 35% | 56% |
Indirect Cost (IDC) Rate Definitions and Conditions
Special remarks from DHHS Rate Agreement
Treatment of Fringe Benefits: Fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below.
Treatment of Paid Absences: Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs of these paid absences.
Off-Campus Definition: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution, and where these facility costs are not included in the F&A pools: or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one IDC Rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project.
The rates contained in the Agreement reflect the combined cost of the University of Georgia Research Foundation, Inc. and the University of Georgia, and will apply to grants and contracts awarded to the University.
| UGA | UGARF | |
|---|---|---|
| EIN | 58-6001998 | 58-1353149 |
| Unique Entity Identifier (UEI) | Q2LKTLYJM4P8 | NMJHD63STRC5 |
| CAGE Code | 32KM4 | 07DC3 |
| NSF Institution Code | 0015982000 | 0015982001 |
| NIH Institutional Profile Number | 676602 | 676602 |
| Tax Exempt Status | State Government | 501(c)(3) |
| Congressional District | GA-010 | GA-010 |
| County | Clarke | Clarke |
| NIH Misconduct in Science Filed | 02/08/99 | 02/08/99 |
| Federalwide Assurance | FWA00003901 exp. 2/1/2022 | |
| DUNS * | 61-900-3127 | 00-431-5578 |
| * The federal government replaced DUNS with UEI on April 1, 2022. DUNS is included here for historical reference. |
| Contact Information: | 310 East Campus Rd, Tucker Hall 409 Athens, GA 30602-1589 Telephone: 706-542-5939 Fax: 706-542-5946 sponprog@uga.edu |
|---|---|
| For NIH only, Administrative Official to be notified: | SPA Representative assigned to your department or unit. |
| Cognizant Agency: | Department of Health and Human Services Division of Cost Allocation Cohen Building Room 1067 330 Independence Avenue, S.W. Washington, DC 20201 Telephone: 202-401-2808 |
| Carnegie Classification | Doctoral University: Highest Research Activity |
The fringe benefit rates listed below are average estimates for budgeting purposes only. Unlike some institutions, UGA does not use negotiated, fixed (composite) fringe benefit rates when seeking reimbursement on sponsored projects. Rather, employee fringe benefit rates are charged to sponsored projects based upon the actual costs of the elected benefits in effect at the time salary is paid. Actual costs will vary based on individual elections for insurance and retirement benefits. Please consider this when developing proposal budgets, and budget more conservatively when conditions warrant for specific employees. Estimated fringe benefit rates are adjusted annually and include FICA, Retirement, Life Insurance and Health Insurance.
| Individuals Subject to Teachers Retirement or Optional Retirement | Percent |
|---|---|
| Annual Salaries (above $75,000) | 37.00 |
| Annual Salaries (between $50,000 and $74,999) | 40.00 |
| Annual Salaries (between $35,000 and $49,999) | 48.00 |
| Annual Salaries (below $35,000) | 53.00 |
| Summer Salary Regardless of Amount | 22.00 |
| Exceptions: | |
| Postdoctoral scholars regardless of salary amount | 35%* |
| Summer salaries regardless of salary amount | 22% |
| Individuals Not Subject to Teachers Retirement or Optional Retirement | Percent |
|---|---|
| Regardless of salary amount | 12.00 |
| Graduate Assistantships, Training Grant Recipients, and Fellowships (To be applied for Graduate Students eligible to receive Graduate Health Insurance through the University) | 4.00** |
| Students and Graduate Students (not eligible for University Graduate Health Insurance) | None |
Pay rates effective for the current fiscal year. Employee’s share of the cost cannot be paid or reimbursed by the University.
*Rate assumes individuals participate in the Optional Retirement Plan (ORP).
**Rate applies to employer share of Health Insurance Cost only. Rate is to be applied against the 1/3 assistantship amount, which is based on 33% of the Graduate Assistant Pay rates effective for the current fiscal year. Employee’s share of the cost cannot be paid or reimbursed by the University.
| Category | Percent |
|---|---|
| Annual salary greater than $75,000 | |
| Retirement | 14.61 |
| FICA | 7.65 |
| Insurance | 14.74 |
| Total | 37.00 |
| Annual salary between $50,000 and $75,000 | |
| Retirement | 14.61 |
| FICA | 7.65 |
| Insurance | 17.74 |
| Total | 40.00 |
| Annual salary between $35,000 and $49,999 | |
| Retirement | 14.61 |
| FICA | 7.65 |
| Insurance | 25.74 |
| Total | 48.00 |
| Annual salary less than $35,000 | |
| Retirement | 14.61 |
| FICA | 7.65 |
| Insurance | 30.74 |
| Total | 53.00 |
| Summer salary | |
| Retirement | 14.61 |
| FICA | 7.65 |
| Total | 22.26 |
- Animal Welfare Assurance No. D16-00276 (expires November 30, 2023) Information: 706-542-5933
- Human Subjects Assurance No. FWA00003901 (expires 09/13/2026) Information: 706-542-3199
- Biosafety Information: 706-542-7265
- Radiation Safety Radiation Officer: 706-542-5801
If your proposal anticipates the use of UGA research facilities, it is imperative you incorporate into the proposal budget the current facility rates. Where rates are not publicly available, you should contact the relevant facility and obtain reasonable estimates. This page maintains a list of links to rate and contact information for many of those research facilities.
