The University of Massachusetts Amherst

IPF Policy Statement

All grant proposals for sponsored research are submitted through the Office of Grants and Contracts along with an internal processing form (IPF). The IPF is generated electronically through our Grants Administration System.  Because this electronic form goes through several levels of review before reaching OGCA (i.e., PIs, Chairs, and Deans), please allow plenty of time for routing your proposal. The College requires 24 hours to review all proposals. The Institute for Social Science Research (ISSR) will assist SBS faculty with the preparation of the IPF, communicating with OGCA, and all aspects of pre- and post-award grant support.

Overhead or indirect cost rates (IDC) are negotiated with major funding agencies by the University and are thus set by prior agreements. The standard federal overhead rate is currently 59.5%. Some sponsors require much lower indirect costs rates.  Click here for the procedure and policy for a request in reduction of IDC, and please copy the Associate Dean for Research and Faculty Development on your request.

The IDC is divided according to the policy described below. If there is more than one PI, Department, or College involved then the proposal must include an MOU.

Policy of Distributing Indirect Costs

  1. All proposals submitted by SBS faculty are to be submitted through ISSR. ISSR will provide a variety of pre- and post-award management support for activities.
  2. The SBS Dean’s Office will transfer all its share of indirect funds (8%) received from grant activity to ISSR.
  3. Departments will split their indirect funds with ISSR, with half (4%) retained by the department and half (4%) transferred to ISSR.
  4. For grants emanating from SBS Centers, the departmental split will be one-third (2.6%) to Department, one-third (2.6%) to the relevant Center, and one-third (2.6%) to ISSR.
  5. PIs will keep their full indirect cost return (10%).
  6. To operationalize the policy, OGCA Internal Processing Forms (IPFs) should reflect the applicable split in this manner:
    • 10% to PI -- 4% to Department -- 12% to ISSR.
    • In the case of significant Center affiliations, the IPF form split will be 10% to PI – 2.6% to Department – 2.6% to Center – 10.8% to ISSR)
    • In cases where a co-PI is in another college, SBS may receive less than 8% of the total IDC, but the overall split will remain the same.