F&A Rate 07/01/18 - 06/30/26*
| Rate Type |
7/01/18 - 6/30/19 |
7/01/19 - 6/30/20 |
7/01/20 - 6/30/21 |
7/01/21 - 6/30/22 |
7/01/21 - 6/30/26* |
| Research, on-campus | 57.0% | 58.0% | 58.0% | 58.5% | 58.5% |
| Research, off-campus (Adjacent) | 28.5% | 29.4% | 29.4% | 29.5% | 29.5% |
| Research, off-campus (Remote) | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% |
| Research, cost sharing | At full rate as applicable | At full rate as applicable | At full rate as applicable | At full rate as applicable | At full rate as applicable |
| DOD (contracts/subcontract only) Research, on-campus |
58.8% | 64.0% | 64.0% | 64.5% | 64.5% |
| DOD (contracts/subcontract only) Research, off-campus (Adjacent) |
30.3% | 35.4% | 35.4% | 35.5% | 35.5% |
| DOD (contracts/subcontract only) Research, off-campus (Remote) |
27.8% | 32.0% | 32.0% | 32.0% | 32.0% |
| DOD (contracts/subcontract only) Research, cost sharing |
At full rate as applicable | At full rate as applicable | At full rate as applicable | At full rate as applicable | At full rate as applicable |
| Instruction | 51.0% | 51.0% | 51.0% | 51.0% | 51.0% |
| Other Sponsored Projects | 28.5% | 33.5% | 33.5% | 33.5% | 33.5% |
| Industry Maximum: Research, on-campus |
73.1% | 73.1% | 73.1% | 73.1% | 73.1% |
| Industry Maximum: Research, off-campus (Adjacent) |
42.2% | 42.2% | 42.2% | 42.2% | 42.2% |
| Industry Maximum: Research, off-campus (Remote) |
38.6% | 38.6% | 38.6% | 38.6% | 38.6% |
| Industry Maximum: Research, cost sharing |
At full rate as applicable | At full rate as applicable | At full rate as applicable | At full rate as applicable | At full rate as applicable |
*Rates extended through FY26.
The above rates are applied to Modified Total Direct Costs (MTDC), defined in the rate agreement as follows:
"Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs."
Off-campus (adjacent) are locations within 50 miles commuting distance of Vanderbilt.
Off-campus (remote) are locations beyond 50 miles commuting distance of Vanderbilt.
Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $5,000 or more per unit.
Grant-specific indirect cost questions should be addressed to the cooresponding Grant Analyst. General questions or questions related to the development of the above rates should be forwarded to Jana Blick.