Foundation F&A Rates


Facilities and administrative costs (F&A), sometimes referred to as indirect costs or overhead, represent the overall cost of operating the U's research infrastructure.  F&A costs are real. The U is dependent upon the recovery of F&A in order to maintain the infrastructure necessary to support sponsored activities.

Sponsored projects are generally charged F&A costs, though university policy is accept published rate limits from private foundations and non-profit entities, as long as the published rate is universally applied to all similar agreements regardless of which institution or site is the recipient of the funds.

Foundation-specific universal F&A rates for common U partners are detailed below.

SponsorF & A PolicyUpdated
Google Research0% in all Faculty Research Awards7/29/19
Susan B. Komen Breast Cancer Foundation25% of total direct costs (including any indirect costs paid through subcontracts)
American Association for Cancer ResearchVaries, but generally 20% for Research Grants7/29/19
American Council of Learned Societies (ACLS)ACLS Fellowships do not allow for indirect costs. 7/29/19
Annie E Casey FoundationCannot exceed 10% of direct costs.7/29/19
American Heart AssociationFellowship awards are 0% and all other awards are 10%.7/29/19
Burroughs Welcomme Fund0% 7/29/19
Carnegie Corporation of New YorkUp to 15% of direct project costs.7/29/19
Damon Runyon Cancer Research Foundation0%7/29/19
Doris Duke Charitable FoundationThe medical research program generally caps F&A at 10% of the total direct costs, including equipment. 7/29/19
Camille and Henry Dreyfus Foundation0%7/29/19
William and Flora Hewlett FoundationThe Foundation does not use a fixed formula to calculate indirect costs and aspires to support all accurate grantee costs. 6/1/18
Harry Frank Guggenheim Foundation0% - does not supply funds for overhead costs of institutions, travel to professional meetings, self-education, elaborate fixed equipment, or dissemination of research findings.7/29/19
Juvenile Diabetes Research FoundationIndirect costs are limited to 10% of direct costs (direct costs do not include equipment costs, fee-for-services, consultants, or subcontract costs). 7/29/19
James S. McDonnell Foundation0%7/29/19
Ewing Marion Kauffman Foundation0%7/29/19
Leukemia and Lymphoma SocietyVaries between 5% and 11.1% of total direct costs.7/29/19
March of Dimes10% of total direct costs7/29/19
Andrew W. Mellon Foundation0%7/2/19
National Multiple Sclerosis SocietyUp to 10% of total direct costs (excluding patient and equipment costs). 5/31/19
Nestle Foundation0%7/29/19
Pew Charitable Trusts8% for Biomedical Scholars and Scholars for Cancer Research.7/29/19
Public Welfare FoundationUp to 15% of the total project budget.7/29/19
Russell Sage FoundationRSF allows up to a maximum of 15% overhead for indirect costs on Research Grants above $50,000.7/29/19
Robert Wood Johnson FoundationThe approved rate is 12% of all RWJF costs (personnel, other direct costs, and purchased services) associated with the project. However, if the purchased services category equals more than 33% of the total of personnel, other direct costs and purchased services, RWJF allows 12% indirect on personnel and other direct costs, and 4% on purchased services.7/29/19
Alfred P. Sloan FoundationFor grant requests of $50,000 or less, no overhead costs are permitted. For grant requests larger than $50,000, overhead costs may not exceed 15% of direct project costs. If there is a “pass-through” or subcontract, there must not be double overhead. A recommended division of overhead where a subcontract is involved is 3% for the contracting institution and 12% for the institution that makes the final expenditure.4/10/19
Spencer FoundationSpencer does not allow indirect costs on grant awards of $75,000 or less. Research grant proposals with budgets of more than $75,000 may include indirect costs of 15% of the total direct costs.7/29/19
Smith Richardson FoundationTotal charges for overhead and institutional categories may not exceed 10 percent of the project’s costs.7/29/19
Social Science Research CouncilVaries between 0% and 15% based on the funding opportunity.7/29/19
John Templeton FoundationAllows up to 15%, though welcomes proposals that include a lower rate. 7/29/19
Whitehall Foundation25% of equipment and research supplies7/29/19
W.K. Kellogg FoundationCannot exceed 15% of total grant budget7/12/19
William T. Grant FoundationCannot exceed 15% of total budget.7/29/19
W.M. Keck Foundation0%7/12/19
David and Lucille Packard Foundation10% on Investigator Awards.7/29/19