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Yes.  As long as the State fish and wildlife agency has never had an indirect cost rate approved by its cognizant Federal agency and it meets the requirements established under Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals.

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exceptions
exceptions
Which non-Federal entities

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cannot charge the 10% de minimis rate for indirect costs?

Non-Federal entities that have previously had an approved indirect cost rate are not eligible to use the 10% de minimis rate.  Additionally, 2 CFR 200 Appendix VII (D) outlines two basic groups of entities that are not allowed to charge the 10% de minimis rate for indirect:

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2 CFR 200.414(f) states that an eligible non-Federal entity who elects to charge the 10% de minimis rate may only apply the rate to Modified Total Direct Costs (their MTDC).  The MTDC as a base removes "distorting items" (e.g. capital expenditures, contracts, and subgrants).  Non-Federal entities are allowed to charge the 10% de minimis to the first $25,000 of its subgrants and contracts.

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