Major nonprofit organizations are defined in 2 CFR 200, Subpart E, Section 200.414(a) as those which receive more than $10 million dollars in direct federal funding. The total costs of the project would be $100,000 + $10,000 = $110,000. CARS will allow your organization to document your already established federally approved indirect cost rate, or complete an indirect cost rate proposal (see State Negotiated Rate above). As of November 1, 2016 the following changes have been made to the OCC Guide for Non-Profit Organizations. Prepare the following documents, and have them signed by the Executive Director, or other designated official with the organizations signature authority (examples of each of these can be found in Section 3 of this guide. If your organization wants to negotiate a NICRA and NEH is its cognizant agency, see Guidance for Negotiating an Indirect Cost Rate Agreement with NEH. Again, for this approach, once the negotiated ICR is approved, organizations will calculate the actual 2 indirect costs on a periodic basis. 10% De minimisThe 10% De minimis rate may be elected by an organization that has never received a negotiated indirect cost rate. As a reminder, the indirect cost rate proposal must not include expressly unallowable costs identified in 2 CFR 200, Subpart E, Sections 200.420 through 200.475. USAID predominantly uses the provisional and final indirect cost rate methodology when negotiating rate agreements. Typically these are costs that would not be incurred if it was not for the awarded contract or grant. Providing services and information to members, legislative or administrative bodies, or the public. Two federal agencies, DOD and the Department of Health and Human Services (HHS), negotiate indirect cost rates used to reimburse higher education institutions for . Submission requirements are located on page 2 of the Uniform Budget Template as well as 2 CFR 200 Appendices IV, V & VII. A copy of the IRS letter granting nonprofit status. Frequently Asked Questions about Indirect Costs - Indirect Cost Rates However, a cost may not be allocated as an indirect cost if any similar costs have been assigned as a direct cost. Some examples of this category include central offices, such as the director's office, the office of finance, business services, budget and planning, personnel, safety and risk management, general counsel, and management information systems costs. This paragraph applies to the following types of documents and their supporting records: indirect cost rate computations or proposals, cost allocation plans, and any similar accounting computations of the rate at which a particular group of costs is chargeable (such as computer usage chargeback rates or composite fringe benefit rates).
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