University of Florida word mark
Division of Sponsored Programs > Proposal Preparation & Submission > Budgeting > F&A Rates (IDC) > F&A Exceptions

Exceptions

Exceptions under F&A Procedures & Directives section 2.3

For certain sponsors the University will accept the rates at or above those listed below without any additional documentation.

Sponsor Type of Activity Rate on TDC Base
Government Entities within the state of Florida including Florida State Agencies1 Any 10%
State of Florida Water Management Districts Any 25%
Non-Profit Grower/Producer Associations
or Foundations		 Any 12%
Industry Clinical Trials 2 30% (effective 1 May 2018)
Industry IFAS Faculty Service Projects 15%
Miscellaneous Donations All Activities 0%

1 In cases where UF faculty are authoring proposals with the government entity for third party funding, the federal rates apply. The intent of this rate is for money that the government entity receives through Florida Legislature appropriation, county taxation, or other operating funds.  If the Florida entity’s solicitation allows for recovery of greater than 10%, the allowable rate should be included in the proposal. For the purposes of F&A rate application, SUS Universities are NOT Florida State Agencies. 

2 For clinical studies using animal subjects, the appropriate federal negotiated rates are used, most common being on campus research.  See details on definitions of clinical trials and allowability in section 3 of F&A Directives and Procedures.

Use of any F&A rates other than the negotiated rates or the itemized exceptions provided above must be approved by the College Dean or Unit Director and a Director of the Division of Sponsored Programs (DSP).

Use UFIRST to Request F&A Waiver

To request project specific approval:

  • Within the UFIRST Proposal under “My Activities”, click on “Request Ad Hoc Review” and follow the steps outlined below. Alternatively, the information below can also be emailed directly to Stephanie Gray for her review and consideration.
  • Select DSP’s Director, Stephanie Gray, as the ad hoc reviewer and select “OTHER” as the type of review.
  • Correspondence indicating College Dean or Director approval must be attached.
  • The request should be based on assessment of the compelling nature of the request, the importance of the individual project, the best interests of the college, fairness to other investigators, and the ability of the department or college to financially forego the F&A that would otherwise have been recovered.
  • Note that failure of the Principal Investigator to submit the proposal via approved institutional channels (e.g., through department, college and DSP) prior to submission to the sponsor is not cause for a waiver. In these cases, the sponsor will be expected to pay the full applicable F&A rate.