F&A Rates (IDC)

Facilities & Administrative (F&A) Rates also known as Indirect Costs (IDC)

A sponsored project budget should include all costs needed to accomplish the objectives presented in the proposal or agreement. The total cost of any project includes both direct costs (salaries for the researchers, lab supplies, travel, etc.) plus Facilities and Administrative costs (F&A).

  • All sponsored projects are to follow the University’s Facilities & Administrative Cost Policy found at F&A Policy and F&A Directives and Procedures.
  • When building grant or contract budgets you may use the F&A rates and bases noted in the below chart.
  • UF’s current federally negotiated F&A Rate Agreement is available at F&A Rate Agreement.

Table Definitions:

Base: The F&A rate is applied to a base of direct costs in order to determine the F&A cost which can be calculated in one of the following ways:

  • TDC base = Total Direct Costs. All direct costs are included. There are no exclusions or modifiers. F&A cost = TDC base x F&A rate.
  • MTDC base = Modified Total Direct Costs. TDC minus equipment, patient care, tuition, participant support costs, rental costs of off-site facilities, scholarships, fellowships, and the portion of each subaward in excess of $25,000. F&A cost = MTDC base x F&A rate.

Off-Campus: The off-campus rate should be applied if the activity is conducted in any buildings that are not owned and maintained by UF and which rent is directly allocated to the project. Off-campus F&A can only be charged to projects where rent (which may be in the form of janitorial services, building maintenance, etc.) is directly charged to the project

Travel costs, field work and Institute of Food and Agricultural Sciences Research & Education Centers do not qualify for the off campus rate.

***Note that under the new agreement, only ONE rate may be applied to each award.  The rate will be determined by how the majority of activity is performed under the project (i.e. off-campus, in an REC, or for a particular activity – Research, Other Sponsored Activity, or Instruction), and that rate will apply to the entire award.

Other Sponsored Activity (OSA): According to 2 CFR 200, Appendix III, Section A.1.c, Other Sponsored Activity means “programs and projects financed by federal and non-federal agencies and organizations which involve the performance of work other than instruction and organized research.” At UF, this includes, but is not limited to Federal Clinical Trials, IFAS Extension Activities, IFAS SPAs, and Multiple Sponsor Non-Federal Projects. Further clarification and examples on other sponsored activities are available HERE.


Sponsor Type of Project Activity/Contract Rate Base
On-campus Off-campus
All sponsors not listed below
Research 52.5%  



IFAS AREC1 – Research activities 34.1% MTDC
Other Sponsored Activity2 32.6% MTDC
Instruction 47.5% MTDC
Department of Defense Contracts Research Contract or Subcontract 54.5% 28% MTDC
Florida State Agencies4 If from State Funds 10% TDC
If Federal Flow-through with Fixed Price Award, 10% TDC
If Federal Flow-through with Cost Reimbursement Award 25% TDC
State of Florida Water Management Districts –
District Funds only
All Activities 25% TDC
Domestic Gov’t Entities located outside Florida All Activities 25% TDC
Non-Profit Growers &  Producers, and the Associations and Foundations that support them All Activities 12% TDC
Industry Clinical Trials involving Human Subjects5 28% TDC
Non-Clinical Trial Activities Applicable Federal Rate  MTDC
IFAS Faculty Service Projects: Non-Federal Funds only All Activities 15% TDC
Miscellaneous Donations All Activities 0% TDC

1 Agriculture Research and Education Centers (AREC) and Florida Medical Entomology Lab within the Institute of Food and Agricultural Sciences.

2 Includes, but is not limited to Federal Clinical Trials, IFAS Extension Activities, IFAS SPAs, and Multiple Sponsor Non-Federal Projects.

3 The intent of the State rate is for money that the state receives through Florida Legislature appropriation or federal sources for a variety of purposes (such as block grants).   State funding with federal money of this type would use an IDC rate of 10% (fixed) or 25% (cost reimbursement).   The State rate is not intended for requests at the proposal stage when UF is asking in a competitive environment (e.g., a grant proposal from the City of Gainesville to the US Department of Justice where UF is a subcontractor.)  This scenario would use the Federal rate.

4 For the purposes of F&A rate application, SUS Universities are NOT Florida State Agencies.

5 For clinical studies using animal subjects, the appropriate federal negotiated rates are used, most common being on campus research.

Questions may be directed to DSP at ufproposals@ufl.edu.