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:
- 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.