Indirect costs (IDC) — often called “Facilities and Administrative” (F&A) costs — are expenses that are not directly associated with any one research project. This includes libraries, electricity, administrative expenses, facilities maintenance, plus building and equipment depreciation, among other things.
Quick IDC Look-Up Table – 2020
Note: For definitions and details, please see the UF DSP F&A IDC Webpage or the Resources section below the table.
| Type of Sponsor | Type of Project/Activity/Contract | Rate On-Campus | Rate Off-Campus | Base |
|---|---|---|---|---|
| Sponsors without a pre-approved exemption | Research | 52.5% | 26% | MTDC |
| IFAS AREC - Research Activites | 34.1% | 26% | MTDC | |
| Other Sponsored Activity | 32.6% | 26% | MTDC | |
| Federal Clinical Trials meeting ALL required conditions | 32.6% | 26% | MTDC | |
| Instruction | 47.5% | 26% | MTDC | |
| Department of Defense Contracts | Research Contract or Subcontract | 54.5% | 28% | MTDC |
| Government Entities within the state of Florida including Florida State Agencies | Any | 10% | 10% | TDC |
| State of Florida Water Management Districts | Any | 25% | 25% | TDC |
| Non-Profit Grower/Producer Associations or Foundations | Any | 12% | 12% | TDC |
| Industry | Clinical Trials | 30% | 30% | TDC |
| Industry | IFAS Faculty Service Projects | 15% | 15% | TDC |
| Miscellaneous Donations | All Activities | 0% | 0% | TDC |