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Indirect Costs Chart

Indirect costs (otherwise known as facilities and administration costs) may be limited by legislation under NIFA awards.  The following chart is to assist in the understanding of the applicable indirect cost rate under NIFA programs.  While the chart is provided for reference purposes, NIFA applicants should pay particular attention to any indirect cost limitation identified in the applicable request for applications (RFA) and awardees should pay particular attention to any indirect cost limitation identified in an award.

NIFA Federal Assistance Programs Indirect Cost Guidance

When indirect costs are allowable, such costs may be claimed under the Federal portion of the award budget or as a matching contribution. Unless explicitly authorized in the RFA, indirect costs may not be claimed on both the Federal portion of the award budget and as a matching contribution. If indirect costs can be claimed on both portions of the budget, the total claimed cannot exceed the maximum allowed indirect costs or the institution’s negotiated indirect cost rate, whichever is less. For example, if an awardees' indirect costs are capped at 30 percent pursuant to FY 2014 appropriated funds, Section 716 of the Consolidated Appropriations Act , 2014 (Pub. L. 113-76), the awardee may request 15 percent of the indirect costs on both the Federal portion of the award and the matching contribution. Or, the awardee may request any similar percentage that, when combined, does not exceed the maximum indirect cost rate of 30 percent. In the table below, if historically indirect costs could be claimed from the matching portion of the budget, directions are included in the “Indirect Costs from Matching” column. If there is no match requirement associated with a particular program, it is so noted. If there is a conflict between the program’s RFA and this chart, the RFA controls.

NIFA Program

CFDA #

Legal Authority

Allowable Indirect Cost

 Indirect Cost Limitation Authority

1890 Capacity Building – Teaching & Research

10.216

7 U.S.C. 3152(b)(4) (§ 1417(b)(4) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of awarded Federal funds

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

1890 Facilities Grant Program

10.500

7 U.S.C. 3222b (§ 1447 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

No indirect costs allowed

7 U.S.C. 3222b(e)) (§1447(e) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

1994 Institutions (Extension Work)

10.500

7 U.S.C. 301 note (§ 3(b)(3) of the Smith-Lever Act, as added by § 534(b) of the Equity in Educational Land-Grant Status Act of 1994)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977

AgrAbility

10.500

7 U.S.C. 5933 (§ 3(d) of the Smith-Lever Act (7 U.S.C. 343(d)); § 1680 of the Food, Agriculture, Conservation, and Trade Act of 1990)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977

Agriculture and Food Research Initiative (AFRI)

10.310

7 U.S.C. 450i(b) (§ 2(b) of the Competitive, Special, and Facilities Research Grant Act)

Not to exceed 30% of Federal Funds awarded.

None, if awarded as an equipment, conference, or post-doc fellowship grant

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

For equipment, conference, or post-doc fellowship grants see 7 CFR part 3430, subpart G.

Agriculture Risk Management Education Program      

10.500

7 U.S.C. 1524(a)(3) (§ 524(a)(3) of the Federal Crop Insurance Act)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Alaskan and Hawaiian Native-Serving Institutions

10.228

7 U.S.C. 3156 (§ 1419B of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Aquaculture Centers

10.200

7 U.S.C. 3322(d) (§ 1475(d) of NARETPA)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977

Aquaculture Assistance

10.200

7 U.S.C. 3322(b) (§ 1475(b) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Beginning Farmer and Rancher Development Program

10.311

7 U.S.C. 3319f (§ 7405 of the Farm Security and Rural Investment Act of 2002)

GRANTS: Not to exceed 10% of Federal Funds Awarded

GRANTS:   § 7409 of the Agricultural Act of 2014 (Pub. L. 113-79)

 

COOPERATIVE AGREEMENTS (if only CCC funding made available):
Full Negotiated Rate.

COOPERATIVE AGREEMENTS (if discretionary funding made available):

  • Not to exceed 10% of total direct cost of agreement if made to a nonprofit institution (including an educational institution)
  • Full Negotiated Rate if made to an entity other than a nonprofit institution

COOPERATIVE AGREEMENTS: 7 U.S.C. 3319f (§ 7405 of the Farm Security and Rural Investment Act of 2002) & For FY 2014 appropriated funds, § 704 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

 

Biodisel Fuel Education Program

10.306

7 U.S.C. 8106 (§ 9006 of the Farm Security and Rural Investment Act of 2002)

Not to exceed 30% of Federal Funds Awarded

 

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Biomass Research and Development Initiative

10.312

7 U.S.C. 8108(e) (§ 9008(e) of the Farm Security and Rural Investment Act of 2002)

Full negotiated rate

7 U.S.C. 3310(a) (§1462(a) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Biotechnology Risk Assessment Grants Program

10.219

7 U.S.C. 5921 (§ 1668 of the Food, Agriculture, Conservation, and Trade Act of 1990 )

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Capacity Building Grants for Non Land Grant Colleges of Agriculture

10.326

(§1473F of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Children, Youth, Families at Risk Program

10.500

7 U.S.C. 343(d) (§ 3(d) of the Smith-Lever Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Community Food Projects Program

10.225

7 U.S.C. 2034 (§ 25 of the Food and Nutrition Act of 2008)

Full negotiated rate

7 U.S.C. 2034 (§ 25 of the Food and Nutrition Act of 2008).

Critical Agricultural Materials

10.200

7 U.S.C. 178c(d) (§ 5(d) of the Critical Agricultural Materials Act)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Crop Protection and Pest Management

10.329

7 U.S.C. 7626 (§ 406 of the Agricultural Research, Extension, and Education Reform Act of 1998)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Farm Business Management and Benchmarking

10.319

7 U.S.C. 5925f (§ 1672D  of the Food, Agriculture, Conservation and Trade Act of 1990)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Federal Administration Extension

10.500

7 U.S.C. 3318(c) (§1472(c) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Federal Administration Research

10.200

7 U.S.C. 3318(a) (§1472(a) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Federally Recognized Tribes Extension Program

10.500

7 U.S.C. 343(d) (§ 3(d) of the Smith-Lever Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Food and Agricultural Defense Initiative (aka Homeland Security)

10.304

7 U.S.C. 3318(c) (§ 1472(c) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 10% of total direct cost of agreement

§ 704 of the Consolidated and Further Continuing Appropriations Act, 2013 (Division A of Pub. L. 113-6).

Food Animal Residue Avoidance Databank (FARAD)

10.500

7 U.S.C. 7642 (§ 604 of the Agricultural Research, Extension, and Education Reform Act of 1998)

19% of Federal Funds Awarded

7 U.S.C. 7642(d) (§ 604(d) of the Agricultural Research, Extension, and Education Reform Act of 1998).

Global Change and UVB Monitoring

10.200

7 U.S.C. 450i(c)(1)(B) (§ 2(c)(1)(B) of the Competitive, Special, and Facilities Research Grant Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Higher Education Challenge Grants

10.217

7 U.S.C. 3152(b)(1) (§ 1417(b)(1) of National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Hispanic Serving Institutions Education Grants Program

10.223

7 U.S.C. 3241 (§ 1455 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

IR-4 Minor Crop Pest Management

10.200

7 U.S.C. 450i(c)(1)(B) (§ 2(c)(1)(B) of the Competitive, Special, and Facilities Research Grant Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Multicultural Scholars

10.220

7 U.S.C. 3152(b)(5) (§ 1417(b)(5) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

A cost-of-education allowance is provided in lieu of indirect costs.

See RFA; 7 U.S.C. 3152(b) (§ 1417(b) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

National Biodiesel Fuel Education Program

TBD

31 U.S.C. 1535 (Economy Act)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

National Extension Integrated Pest Management Special Projects Program

10.500

7 U.S.C. 343(d) (§ 3(d) of the Smith-Lever Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

National Needs Graduate Fellowships Program

10.210

7 U.S.C. 3152(b)(6) (§ 1417(b)(6) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

A cost-of-education allowance is provided in lieu of indirect costs.

See RFA; 7 U.S.C. 3152(b) (§ 1417(b) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

New Technologies for Agriculture Extension

10.500

7 U.S.C. 343(d) (§ 3(d) of the Smith-Lever Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Organic Agriculture Research and Extension Initiative

10.307

7 U.S.C. 5925b (§ 1672B of the Food, Agriculture, Conservation, and Trade Act of 1990)

Not to exceed 22 percent of Federal Funds Awarded (if CCC funding made available).

Not to exceed 30 percent of Federal Funds Awarded (if discretionary funding made available).

7 U.S.C. 3310(a) (§ 1462(a) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977) & For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Rangeland Research

10.200

7 U.S.C. 3333 (Section 1480 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

None, unless award is made to a Federal lab

7 U.S.C. 3319; 7 C.F.R. 3401.5 (§ 1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Renewable Resources Extension Act National Focus Funds

10.500

16 U.S.C. 1671 et seq (Renewable Resources Extension Act of 1978)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Resident Instruction Grants for Insular Areas

10.308

7 U.S.C. 3363 (§ 1491 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Regional Rural Development Centers

10.303

7 U.S.C. 450i(c)(1)(B) (§ 2(c)(1)(B) of the Competitive, Special, and Facilities Research Grant Act) & 7 U.S.C. 2204a (Title V of the Rural Development Act of 1972)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Rural Health and Safety

10.500

7 U.S.C. 2662(i) (§ 502(i) of the Rural Development Act of 1972)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Rural Youth Development

10.500

7 U.S.C. 7630 (§ 410 of the Agricultural Research, Extension, and Education Reform Act of 1998)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Secondary Education, and 2-Yr Postsecondary Education and Agriculture in the K-12 Classroom Challenge Grants

10.226

7 U.S.C. 3152(j) (§ 1417(j) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Small Business Innovation Research Program

10.212

15 U.S.C. 638 (§ 9 of the Small Business Act)

Full negotiated rate

For Phase I applications only: If no rate has been negotiated, a reasonable dollar amount (i.e., amounts equal to or less than 30% of total direct costs) in lieu of indirect costs may be requested with supporting documentation. If the amount exceeds the reasonable dollar threshold and such applications are recommended for funding, an indirect cost rate application* (the indirect cost rate application should not be submitted as part of application for award) to support the amount of indirect costs requested; the indirect cost rate application is subject to NIFA’s review/negotiation.

7 U.S.C. 3310(b) (§ 1462(b) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977) & § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Smith-Lever Special Needs Projects

10.500

7 U.S.C. 343(b) (§ 3(b) of the Smith-Lever Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Special Research Grants

10.200

7 U.S.C. 450i(c)(1)(B) (§ 2(c)(1)(B) of the Competitive, Special, and Facilities Research Grant Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Specialty Crop Research Initiative

10.309

7 U.S.C. 7632 (§ 412 to the Agricultural Research, Extension, and Education Reform Act of 1998)

Not to exceed 22 percent of Federal Funds Awarded (if CCC funding made available).

Not to exceed 30 percent of Federal Funds Awarded (if discretionary funding made available).

7 U.S.C. 3310(a) (§ 1462(a) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977) & for FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Sun Grants

10.320

7 U.S.C. 8114 (§ 7526 of the Food, Conservation, and Energy Act of 2008)

  • 4 percent of the total funds provided to each Center/Sub-center may be budgeted for admin costs in awarding the competitive grants.
  • For identified research, extension, and education activities conducted at the centers/sub-center, not to exceed 30% of Federal Funds awarded to center/subcenter

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Supplemental and Alternative Crops

10.200

7 U.S.C. 3319d(c) (§ 1473D(c) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Sustainable Agriculture Research and Education (Sustainable Agriculture Projects)

10.500

7 U.S.C. 343(d) (§ 3(d) of the Smith-Lever Act) & 7 U.S.C. 5925 (§ 1621 of the  Food, Agriculture, Conservation and Trade Act of 1990)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

Tribal Colleges Education Equity Grants Program

10.221

7 U.S.C. 301 note (§ 534(a) of the Equity in Educational Land-Grant Status Act of 1994)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Tribal Colleges Research Grants Program

10.227

7 U.S.C. 301 note (§ 536 of the Equity in Educational Land-Grant Status Act of 1994)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

National Integrated Water Quality Program

10.303

7 U.S.C. 7626 (§ 406 of the Agricultural Research, Extension, and Education Reform Act of 1998)

Not to exceed 30% of Federal Funds Awarded

For FY 2014 appropriated funds, § 716 Consolidated Appropriations Act, 2014 (Pub. L. 113-76)

Youth Farm Safety Education and Certification Program

10.500

7 U.S.C. 343(d) (§ 3(d) of the Smith-Lever Act)

No indirect costs allowed

7 U.S.C. 3319 (§1473 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977).

 

 

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