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Division of Cost Determination — Office of the Chief Procurement Officer

A Guide for Indirect Cost Rate Determination — Applicable to Nonprofit and Commercial Organizations

  1. Based on the cost principles of OMB Circular A-122 for Nonprofit Organizations and FAR 31.2 for Commercial Organizations. Entire Guide (PDF)
    ** Nonprofit Organizations must use this guide for cost proposals with fiscal years beginning prior to 12/26/2014.

  2. New — Based on the cost principles of 2 CFR Part 200, Subpart E & Appendix IV for Nonprofit Organizations, and FAR 31.2 for Commercial Organizations. Entire Guide (PDF)
    ** Nonprofit Organizations must use this guide for proposals with fiscal years beginning on or after 12/26/2014.

    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.