Current and Historical Facilities and Administrative (F&A) Rates
The MIT fiscal year runs from July 1 to June 30. Click on the fiscal year for the applicable rate agreement.
| Research Accounts (1) | Fund Accounts (2) | ||||
|---|---|---|---|---|---|
| Period | Rate Type | On-Campus | Off-Campus | On-Campus | Off-Campus |
| FY 2012 | Fixed | 60.50% | 5.00% | 60.50% | 5.00% |
| FY 2011 | Fixed | 67.50% | 5.50% | 67.50% | 5.50% |
| FY 2010 | Fixed | 68.00% | 6.50% | 68.00% | 6.50% |
| FY 2009 | Fixed | 68.00% | 7.50% | 68.00% | 7.50% |
| FY 2008 | Predetermined | 67.00% | 8.00% | 67.00% | 8.00% |
(1) F&A rates are applied to a modified total direct costs (MTDC) base.
(2) F&A rates are applied to all Salaries & Wages and associated Employee Benefits, excluding all faculty and students, plus 10% on a non-personnel fund-fee base.
Overview of the F&A Rate Process
- Allowable indirect costs are assigned to one of the Facilities and Administrative (F&A) cost pools
- Each F&A pool is allocated across three Direct Cost Objectives (functions):
- Instruction and Departmental Research
- Organized Research
- Other Institutional Activities
- The F&A rate is equal to the total F&A costs allocated to research divided by the modified total direct costs (MTDC) of research
- The F&A cost charged to a project is equal to the F&A rate times the MTDC of the sponsored research project
- See a more detailed description of the F&A rate process.
