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Indirect Costs

Costs related to the general administration of departments, institutes, or the university, such as office supplies, depreciation of facilities and equipment, and utility costs of maintaining buildings and laboratory spaces. These expenses are part of the total cost of doing business at a research university, although the relationship of these costs to a specific sponsored project may be difficult to quantify.  

Institutions that accept federal funds negotiate indirect cost rates for a five-year period through an assigned federal agency. Indirect costs are applied to your project as a percentage of direct costs, and rates vary depending on the type and performance site of the research.

2021-2024 Facility & Administrative Rates

Type From To Rate Applicable To Location
PRED 7/1/2021 6/30/2024 60.00% Organized Research (1) On Campus
PRED 7/1/2021 6/30/2024 63.00% Organized Research (2) On Campus
PRED 7/1/2021 6/30/2024 27.50% Organized Research (1) Off Campus Adjacent *
PRED 7/1/2021 6/30/2024 30.50% Organized Research (2) Off Campus Adjacent
PRED 7/1/2021 6/30/2024 26.00% Organized Research (1) Off Campsus Remote **
PRED 7/1/2021 6/30/2024 29.00% Organized Research (2) Off Campus Remote
PRED 7/1/2021 6/30/2024 53.00% Instruction On Campus
PRED 7/1/2021 6/30/2024 26.00% Instruction Off Campus
PRED 7/1/2021 6/30/2024 35.00% Other Sponsored Activities On Campus
PRED 7/1/2021 6/30/2024 23.30% Other Sponsored Activities Off Campus
PRED 7/1/2021 6/30/2024 46.00% Agricultural Exp. Station On Campus
PRED 7/1/2021 6/30/2024 19.50% Agricultural Exp. Station Off Campus

2019 - 2021 Facility & Administrative Rates

Type From To Rate Applicable To Location
PRED 7/1/2018 6/30/2019 61.00% Organized Research (1) On Campus
PRED 7/1/2019 6/30/2020 60.50% Organized Research (1) On Campus
PRED 7/1/2020 6/30/2021 60.00% Organized Research (1)   On Campus
PRED 7/1/2018 6/30/2019 64.10% Organized Research (2)   On Campus
PRED 7/1/2019 6/30/2020 63.50% Organized Research (2)
On Campus
PRED 7/1/2020 6/30/2021 63.00% Organized Research (2)   On Campus
PRED 7/1/2018 6/30/2021 27.50% Organized Research (1)
Off Campus Adjacent*
PRED 7/1/2018 6/30/2019 30.60% Organized Research (2)
Off Campus Adjacent
PRED 7/1/2019 6/30/2021 30.50% Organized Research (2) Off Campus Adjacent
PRED 7/1/2018 6/30/2021 26.00% Organized Research (1) Off Campus Remote**
PRED 7/1/2018 6/30/2019 29.10%
Organized Research (2)
Off Campus Remote
PRED 7/1/2019 6/30/2021 29.00% Organized Research (2)
Off Campus Remote
PRED 7/1/2018 6/30/2021
53.00% Instruction On Campus
PRED 7/1/2018 6/30/2021 26.00% Instruction Off Campus
PRED 7/1/2018 6/30/2021 35.00% Other Sponsored Activities
On Campus
PRED 7/1/2018 6/30/2021 23.30% Other Sponsored Activities Off Campus
PRED 7/1/2018 6/30/2021 46.00% Agricultural Exp. Station On Campus
PRED 7/1/2018 6/30/2021 19.50% Agricultural Exp. Station Off Campus

* Off Campus - Adjacent: Activities performed within the commuting area of Blacksburg, VA

** Off Campus - Remote: Activities performed outside the commuting area of Blacksburg, VA