Current F&A Rates
The current rate agreement is effective from FY 2019 through FY 2023 and will continue to be used after FY 2023 until a new rate agreement is established. All rates are based on Modified Total Direct Costs (MTDC) unless otherwise noted.
Federally-Negotiated Rates
| RATE APPLIES TO: | EFFECTIVE PERIOD | ON-CAMPUS | OFF-CAMPUS* |
|---|---|---|---|
| Organized Research | 2020-2021 | 54.0% | 26.0% |
| Organized Research | 2022-2023 | 55.0% | 26.0% |
| Other Sponsored Activities | 2020-2021 | 33.0% | 26.0% |
| Other Sponsored Activities | 2022-2023 | 35.0% | 26.0% |
| Instruction | 2020-2023 | 50.0% | 26.0% |
| Hormel Institute | 2020-2021 | 55.0% | 26.0% |
| Hormel Institute | 2022-2023 | 59.0% | 26.0% |
| DOD Contracts | 2020-2023 | 57.0% | 26.0% |
*Off-campus: For all activities performed in facilities not owned by the institution, and to which rent is directly allocated to the project, the off campus rate will apply. Grants or Contracts shall not be subject to more than one F&A rate. If more than 50% of the direct salaries and wages of University personnel engaged on the project are incurred at an off-campus location, the off campus rate will apply to the entire project.
Effective January 2, 2019, industry-sponsored Clinical Trials should use a rate of at least 30% TDC. Federally sponsored clinical trials must use the on-campus research rate unless they meet the off-campus definition stated above.
Other Sponsor-Established Rates
This master list of other sponsor-established rates includes rates that have already been approved by the Sponsored Projects Administration (SPA) for use in sponsored proposals and awards. It is not necessary to use the F&A waiver/reduction process to use one of these pre-approved rates.
If you become aware of a nonprofit sponsor that has a published rate for one or more of its programs and is not included on this list, provide evidence (e.g., a copy of their web page citing the rate, a copy of their published guidelines, a letter from the grants office at the sponsor) to SPA and the sponsor will be added to this list. Exceptions are not granted to for-profit sponsors, as these entities are expected to pay full F&A.