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The table below shows Facilities and Administrative (F&A) Cost rates typically remibursed by these charitable foundations. These rates do not represent Harvard's actual indirect costs and are not used by federal or industrial sponsors who normally reimburse us for our actual negotiated rates. In cases where the rate could not be easily summarized by a figure, an asterisk (*) signifies that one should consult the attached list for details. Even when figures are provided, users of this table are advised to consult the attached list for further specifications and exceptions.
The information collected here should be used as a guide rather than a definitive statement about each sponsor's policy. Details follow the table:
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Many sponsors, including those specifying a percentage for payment of F&A costs, emphasized that they decide to pay these costs on a case-by-case basis. In unusual cases, a sponsor that generally pays no F&A costs might make an exception and pay some of these costs. By contrast, a sponsor that generally does pay a certain percentage for these costs may elect to pay none of these costs or a lower percentage. Also, one or two sponsors prefer any project-specific F&A costs to be included as direct costs in the project budget. Finally, since some sponsors have flexible policies, different people from the same organization may describe the policy differently. Researchers with questions about a particular project should contact the sponsor.
The following list shows the sponsor name, Web address, and a brief statement of the sponsor's policy on paying F&A costs.
American Cancer Society
American Council of Learned Societies
American Heart Association
Lynde and Harry Bradley Foundation
Cancer Research Fund of the Damon Runyan-Walter Winchell Foundation
Carnegie Corporation of New York
Commonwealth Fund
Ford Foundation
William and Flora Hewlett Foundation
Robert Wood Johnson Foundation
John D. And Catherine T. MacArthur Foundation
Josiah Macy, Jr. Foundation
Lucille P. Markey Charitable Trust
Andrew W. Mellon Foundation
National Multiple Sclerosis Society
John M. Olin Foundation
Pew Charitable Trusts
Smith Richardson Foundation
Rockefeller Foundation
Alfred P. Sloan Foundation
Spencer Foundation
Results of a Survey of F&A Cost Rates Paid by Non-Federal Sponsors
AMERICAN
CANCER SOCIETY back
to top
http://www.cancer.org/
ACS makes different kinds of awards, some of which do and some of which do not pay F&A costs.
Awards which do pay these costs pay a rate of 25% on direct costs, excluding permanent equipment. These awards include Research Project Grants, Clinical Research Training Grants for Junior Faculty, Research Opportunity Grants, and Targeted Research Project Grants. Programs which do not pay these costs include Postdoctoral Fellowships, Institutional Research Grants, Research Professorships, Clinical Research Professorships, Cancer Control Career Development Awards for Primary Care Physicians, Training Grants in Clinical Oncology Social Work, Physician Training Awards in Preventive Medicine, Scholarships in Cancer Nursing, Professorship of Clinical Oncology, and Professorship in Oncology Nursing.
AMERICAN
COUNCIL OF LEARNED SOCIETIES back
to top
http://www.acls.org/
There is a distinction between awards that ACLS makes directly and awards they administer. The kinds of awards ACLS makes directly are fellowships, i.e., awards to individuals, and F&A costs are therefore not applicable and are not paid. An example of an award administered by ACLS is the Viet Nam Fulbright Exchange Program, which is currently being administered jointly with the Harvard Institute for International Development. The funds, including F&A costs, are paid by the U.S. Information Agency, and Harvard is a subcontractor to ACLS.
AMERICAN
HEART ASSOCIATION back
to top
http://www.americanheart.org
AHA will pay up to 10% in F&A costs on awards that permit such costs. These awards include Scientist Development Grants, Established Investigator Grants, Grants-in-Aid, and some grants offered by the regional offices. F&A costs are not paid on fellowships.
LYNDE
AND HARRY BRADLEY FOUNDATION back
to top
http://www.bradleyfdn.org/
The Foundation's policy is to pay no F&A costs. Exceptions are made only very rarely and are judged on a case-by-case basis.
CANCER
RESEARCH FUND OF
THE DAMON RUNYAN-WALTER WINCHELL FOUNDATION back
to top
http://www.drcrf.org/Home.html
The Fund does not pay F&A costs.
CARNEGIE
CORPORATION OF NEW YORK back
to top
http://www.carnegie.org/
The Carnegie Corporation does not have a fixed policy about payment of F&A costs. Payment of such costs is negotiable and decided on a case-by case basis. Carnegie will rarely pay more than 15% for F&A costs to a university.
COMMONWEALTH
FUND back
to top
http://www.cmwf.org/
The fund will provide F&A costs at a rate not to exceed 9% of total direct costs. Direct costs are those costs directly related to carrying out the project for which the Fund is providing support (i.e., project staff salaries and fringe benefits, travel, consultants, meeting expenses, office expenses). Subcontracts with an institution or individual are excluded from the F&A cost calculation. The 9% allowance is intended to include space rental, furniture, equipment, heat, electricity, accounting services, library services, and the like. If a space charge is to be listed separately, then the sum of the space and F&A charge cannot exceed the 9% allowance.
FORD
FOUNDATION back
to top
http://www.fordfound.org/
The Foundation permits payment of F&A costs where these are appropriate, and there is no fixed percentage rate. Decisions are made on a case-by-case basis and F&A costs are calculated only on the basis of costs related directly to the project. The Foundation tries as much as possible to put F&A costs into the direct cost budget.
WILLIAM
AND FLORA HEWLETT FOUNDATION back
to top
http://www.hewlett.org/
The Foundation prefers not to pay F&A costs at all and would like the funds it provides to go entirely to the direct costs of a project. When a grantee has no alternative, however, the Foundation will allow not more than 10% of the total amount granted to go to F&A costs.
ROBERT
WOOD JOHNSON FOUNDATION back
to top
http://www.rwjf.org/index.jsp
The Foundation will pay 9% of all direct line items except equipment, space rental, consultant honoraria, and subcontracts.
JOHN
D. AND CATHERINE T. MACARTHUR FOUNDATION back
to top
http://www.macfound.org/
The John D. and Catherine T. MacArthur Foundation recognizes that grantees may have overhead costs that are directly attributable to projects or activities being funded by Foundation grants but are necessary to carry out the projects or activities. The Foundation will consider paying for these indirect costs up to a maximum of 15% of direct project or activity costs. Indirect costs do not apply to general operating support or endowment grants.
JOSIAH
MACY, JR. FOUNDATION back
to top
http://www.josiahmacyfoundation.org/
The Foundation will pay up to 10% for F&A costs.
LUCILLE P. MARKEY CHARITABLE TRUST back
to top
305-445-5612
The Trust is no longer making new grants and has paid in advance for all ongoing grants. On Research Program Grants and General Organizational Grants, the Trust pays 10% of direct costs for F&A costs, and on Scholar Awards, the Trust pays 8% of direct costs for F&A costs.
ANDREW
W. MELLON FOUNDATION back
to top
http://www.mellon.org/
The Foundation does not pay F&A costs. The only exception would be if they themselves solicited a project, and then they might pay 5 or 10%.
NATIONAL
MULTIPLE SCLEROSIS SOCIETY back
to top
http://nationalmssociety.org
The Foundation pays 10% F&A costs on Research Grants, Facility Awards, and Pilot Awards. It does not pay F&A costs on fellowships. Equipment is not covered.
JOHN
M. OLIN FOUNDATION back
to top
http://www.jmof.org/
The Foundation does not pay F&A costs on a formula basis. It pays only costs that are properly allocable to a project.
PEW
CHARITABLE TRUSTS back
to top
http://www.pewtrusts.com/
F&A payments are limited to 10% of salaries and fringe benefits.
SMITH
RICHARDSON FOUNDATION back
to top
http://www.srf.org/
The Foundation pays 10% of direct costs for F&A costs.
ROCKEFELLER
FOUNDATION back
to top
http://www.rockfound.org/
As a general rule, the Foundation pays 5% in F&A costs on grants of $100,000 or less and 10-15% on grants above $100,000.
ALFRED
P. SLOAN FOUNDATION back
to top
http://www.sloan.org/main.shtml
On Officer Grants, which are $30,000 or less, the Foundation will not pay F&A costs. On Trustee Grants, which are over $30,000, the Foundation will pay at most 15% of direct costs.
SPENCER
FOUNDATION back
to top
http://www.spencer.org/
The Foundation will pay 15% in F&A costs, except for Mentor Grants and Small Grants, which do no cover F&A costs.
