Help – Indirect Costs

Sponsor Indirect Cost Arrangements

ECU’s applicable federally negotiated indirect cost rate (NICRA) should be applied to every federally sponsored project unless the sponsor (or, in the case of pass-through funds, the originating federal agency) has a statutorily imposed or published cap on indirect cost reimbursement. ECU applies its federal rates to other sponsored projects unless the sponsor imposes a published cap, the institution has negotiated a sponsor-specific exception, or an internal indirect cost waiver request is approved. Indirect cost waivers for federally sponsored projects and for projects funded by for-profit entities are rarely approved and then only in very unusual circumstances. See – 330.02 – Sponsor Indirect Cost Arrangements for a list of sponsors that the Office of Research has reviewed and approved non-standard indirect cost rate limitations.