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.