Use the University’s predetermined Facilities and Administrative (F&A) Cost Rates as applicable to the sponsor, project type, and whether project is on- or off-campus to calculate the indirect cost rate for all research proposals submitted within each applicable period, unless the sponsor has a published policy requiring another F&A rate.
Federal Rates

Other Rates
Sponsor Type |
Project Type |
On-campus Rate |
Off-Campus Rate |
Federal - SBIR/STTR Phase 1 |
Research |
26% (or 28% if DOD) |
26% (or 28% if DOD) |
Federal - SBIR/STTR Phase 2 |
Research |
Same as federal Research rate, on-campus |
N/A |
Non-Federal rates apply as follows unless specified by the sponsor’s published guidelines. |
Industry and Non-Mass. gov’t. agencies |
All |
Same as federal Research rate, on-campus |
Same as federal Research rate, off-campus |
Foundations and non-profits |
All |
20% TDC |
20% TDC |
Commonwealth of Mass. & local gov’t. agencies |
All |
26% MTDC |
26% MTDC |
Unrestricted grants ($1000 & over) |
All |
10% TDC |
10% TDC |
• Federal Negotiated Indirect Cost Rate Agreement (NICRA) with the Department of Health and Human Services (DHHS) dated 9/9/2022 (currently in effect).
• Modified Total Direct Costs (MTDC): Base is calculated as follows: Modified total direct costs, consisting 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. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.
• Total Direct Costs (TDC): Calculate indirect costs on total direct project costs.
• Tuition Charges are always excluded from indirect cost (IDC) calculations.
• On and Off Campus Indirect Cost Rates Determination Policy
• Definitions of Project Types for F&A purposes