Non-Research F&A Rates and Project Accounts

Is there a difference in the rates that should be used for research versus non-research activities?


Yes. Here are the major differences between these two types of rates:

  • Non-research activities will be established in Fund WBS elements (numbers between 2xxxxxx and 3xxxxxx), and should be proposed at the rate that is appropriate for the sponsor type. Non-research activity funded by non-federal sponsors should be proposed at Fund Account Overhead Rates. Non-research activity funded by federal sponsors should be proposed at the de minimis 10% MTDC rate, unless a different amount is allowed under Federal terms (e.g. NIH Training Grants).
  • Examples of non-research activities at MIT that receive sponsored program support include:
    • Instruction
    • Educational service
    • Public service
    • Student service
    • Professional (non-research purpose) travel
    • Professional (non-research purpose) conferences
    • Graduate and postdoctoral fellowship awards
  • Research activities will be established in Research WBS elements (numbers 6xxxxxx and greater), and should be proposed at the current negotiated research F&A rate.