F&A (IDC) Rates

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-CampusRate 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 conditions32.6%26%MTDC
Instruction 47.5%26%MTDC
Department of Defense Contracts Research Contract or Subcontract54.5%28%MTDC
Government Entities within the state of Florida including Florida State AgenciesAny 10%10%TDC
State of Florida Water Management DistrictsAny 25%25%TDC
Non-Profit Grower/Producer Associations or Foundations Any 12%12%TDC
Industry Clinical Trials 30%30%TDC
Industry IFAS Faculty Service Projects15%15%TDC
Miscellaneous Donations All Activities 0%0%TDC