Office of Cost Determination
A Guide for Indirect Cost Rate Determination Applicable to Nonprofit and Commercial Organizations
Based on the cost principles of 2 CFR Part 200, Subpart E & Appendix IV for Nonprofit Organizations, and FAR 31.2 for Commercial Organizations. View the entire guide (PDF).
Note: After reviewing the guide, preparing an indirect cost proposal using the checklist on page II-4, and determining that you need to submit it to this office, please mail a hard copy of this document to the applicable OCD address at:
Examples of financial schedules for indirect cost rate proposal based on Section III of the above guide (XLS)
Note: Only provided for convenience purposes. The content of schedules must be based on the organizations' own records (Example, Exhibit D or E must be based on the organizations' chart of accounts). The applicable formulas in the document must also be verified.