Research grant policy: indirect costs

Indirect costs. Indirect costs (facilities and administrative) are limited to 8% of approved personnel costs, including benefits, plus eligible laboratory consumables. They fit within the total award and are not added above it.

Outside the base. Custom reagents, animals bought from third parties, equipment, travel and per diem, and any other direct cost outside personnel and consumables are not part of the base. These can still be funded as direct expenses when the project needs them. Indirect costs are paid once on each eligible cost; subawards and transfers do not generate overhead of their own.

Direct costs. Direct costs must be reasonable, necessary and attributable to the approved research. Equipment, travel and per diem need a project-specific justification. Core and service charges are disclosed separately. No cost is charged twice.

Acceptance. The recipient institution accepts the budget and this policy through an authorized representative before an award is executed. Funding begins with a signed award agreement.

Scope. This policy covers the Foundation's privately funded grants. It does not override requirements attached to federal or other pass-through funds.

Effective September 2026.