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1) An approved federally recognized indirect cost rate negotiated between the subrecipient and thefederal government or,
2) If no such rate exists, either a rate negotiated between the pass-through entity and the subrecipient orthe or the 10 percent de minimis rate.
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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 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 contractssubawards.
10% De Minimis Indirect Cost Rate
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