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Indirect Cost Rates and Fringe Benefits Rates

Facilities and Administrative Rates (F&A) and Fringe Benefit Rates By Sponsor Type

Federal Sponsors
All federally funded proposals should be submitted with the below rates. All rates are based on MTDC.  Note that the first $25,000 of each subcontract, per project period, is included in the Facilities & Administration cost base.  (Amounts over $25,000 of each subcontract are excluded from the base.)

Commercial Sponsors
For commercially sponsored research, use the commercial rate applied to a Total Direct Cost base.  For clinical trials, use the off-campus research rate if the space cost is supported by clinical billing.  For animal or lab based studies, use the on-campus research rate.

Other Sponsors
For other sponsors, use the federal rate or the sponsor’s maximum rate if stated in their policies.  If the sponsor’s rates are less than the federal rate, include space and administrative costs in the direct cost budget if allowed.

F&A and Fringe Benefit Rate Tables

The date of our most recent Negotiated Agreement is May 10, 2023. A copy of the agreement letter is posted on Controller’s Office website. The estimated F&A and Fringe Benefit rates listed below are provided by the Controller’s office. Please use these rates for future year budgeting until the actual rates have been approved in a revised federal rate agreement.

Federal Sponsored Research 7/01/22 - Until Amended
On- Campus 63.75%
Off-Campus 26.0%
Commercial Sponsored Research 7/01/20 - Until Amended
On-Campus 72.0%
Off-Campus 34.0%
Instruction 7/01/22 - Until Amended
On-Campus 50%
Off-Campus 26%
Other Sponsored Activities * 7/01/22 - Until Amended
On-Campus 29.5%
Off-Campus 17%
* i.e. health services projects and community service programs

Fringe Benefits 07/01/2023 - Until Amended
Regular Staff 34%
Temporary, Limited, and Casual 8%
Post Graduate Fellows (Wages) 22.7%
Post Graduate Fellows (Stipends) 14.4%

Determining On vs. Off Campus

On Campus: The project will take place in space owned or leased by the University without recovery of space rental as a direct cost item in the project budget.

Off Campus: The project will take place in space provided at no cost by another organization (including clinical space owned or controlled by JHHS) or space rental/lease costs are included as a direct cost item in the project budget.

These qualifications are a fiscal determination based upon space utilization and not simply a definition of where some of the project work is being performed.

Off campus rates can only be used relative to the University’s effort expended on a project. Performance of work on project by non-university personnel are handled via a subcontract to another institution, which takes on campus F&A for the first $25,000, or a consulting agreement, which takes full F&A for the entire amount.

Types of Activity

Organized Research is described as all research and development activities that are sponsored by Federal and non-Federal agencies and organizations and which are separately budgeted and accounted for. This generally means there is a scope of work, a specific time frame, deliverables (whether technical or financial) that the University is obligated to deliver, and a specific budget and indirect cost recoveries. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the Instruction function. Research activities include rigorous inquiry, experiment, or investigation to increase the scholarly understanding of the involved discipline.

Examples of Organized Research include:

  • Awards to JHU faculty to support research activities, such as literature surveys, investigations on efficacy of new vaccines, disease prevention or therapeutics, etc.
  • External funding to maintain facilities or equipment and/or operation of a center/facility which will be used for research
  • External support for the writing of books, when the purpose of the writing is to publish research results
  • Research data collection and evaluation, and/or analysis
  • Corporate drug development/clinical trials

Sponsored Instruction is defined as teaching and training activities at JHU funded by grants and contracts from Federal or non-Federal sponsors. Sponsored Instruction includes agreements which support curriculum development as well as all types of teaching and training activities, whether offered for credit toward a degree or certificate, on a non-credit basis, through regular academic departments or by separate divisions, summer school or external division.

Examples of Instruction and Training include:

  • Any project for which the purpose is to instruct any student at any location; recipients of his/her instruction may be JHU students or staff
  • Curriculum development projects at any level, including projects, which involve evaluation of curriculum or teaching methods. Note that such evaluation may be considered “research” when the preponderance of activity is data collection, evaluation, and reporting
  • Projects which involve JHU students in community service activities for which they are receiving academic credit
  • Activities funded by awards to departments or schools for the support of students
  • Fellowship support for pre-doctoral and post-doctoral training activities, which may include grants to fund dissertation work and travel in relation to a dissertation
  • General support for the writing of textbooks or reference books, video or software to be used as instructional materials

Other Sponsored Activities means programs and projects financed by Federal and non-Federal agencies and organizations which involve the performance of work other than Instruction and Organized Research. Since most projects in this category do not directly involve students and gain little, if any, benefit from libraries, the F&A rate applicable to Other Sponsored Activities is less than the rate for Organized Research or Sponsored Instruction.

Examples of Other Sponsored Activities include:

  • Consultancy projects
  • Social and/or community service, or health services projects
  • Travel grants
  • Support for conferences, seminars or workshops
  • Support for student participation in community service projects which do not result in academic credit
  • Support for projects pertaining to library collections, acquisitions, bibliographies or cataloging
  • Programs to enhance institutional resources, including computer enhancements

Our Offices

School of Medicine Office of Research Administration
East Baltimore Office

Miller Research Building, Suite 117
733 N. Broadway, Baltimore, MD 21205

P: 410-955-3061


School of Medicine Office of Research Administration
Clinical Research Contracting and
Clinical Research Support Services

P: 667-208-8910

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