Examples include costs for clerical and managerial staff, depreciation, office space rental, and utilities. These costs are allocated equitably across all of your organization’s activities. Indirect costs, also referred to as facilities and administrative costs (F&A), are incurred for the benefit or joint objectives of a specific project and organizational activities. Indirect costs represent administrative expenses associated with the cost of doing business that are not readily identified project activities. Examples include salaries and benefits for staff and consultants working on the project, project-related travel, and supplies and equipment used on the project. Direct costs must align with the cost principles, including allowability ( 2 CFR § 200.403 ), reasonableness ( 2 CFR § 200.404 ), and allocability ( 2 CFR § 200.405 ). You cannot assign a cost to an NEH award as a direct cost if you have allocated any other cost incurred for the same purpose to the award as an indirect cost ( 2 CFR § 200.403(c) ).ĭirect costs are salaries, services, and goods that are directly related to the project and are accounted for with a high degree of accuracy. When preparing your budget, you must treat costs that you classify as direct or indirect consistently. You should prepare a project budget in coordination with your organization’s Institutional Grant Administrator (IGA) and/or Office of Sponsored Projects. general operating support costs to State Humanities Councils (SHC)Īpplicant organizations submit an NEH project budget using the Research and Related budget form, unless otherwise instructed in the NOFO.NEH does not reimburse indirect costs under the following types of awards: Refer to the Notice of Funding Opportunity (NOFO) for statutory or administrative information regarding the allowability of indirect costs. This guidance does not supersede information and requirements on the development, calculation, and application of indirect costs and indirect cost rates in 2 CFR Part 200, Uniform Administrative Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the General Terms and Conditions for Awards to Organizations (For grants and cooperative agreements issued January 1, 2022, or later). This document provides introductory guidance to NEH applicant and recipient organizations on calculating indirect costs as part of an NEH grant or cooperative agreement application budget. General Guidance on Calculating Indirect Costs (PDF) Introduction
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