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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:
https://www.dol.gov/oasam/boc/dcd/contact.htm.

Examples of financial schedules for indirect cost rate proposal based on Section III of the above guide (Excel)

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.