INDIRECT COSTS

On-Campus Rate
54.5%
Off-Campus Rate
26%

How Indirect Cost Rates are applied and what is excluded:

The Federally-negotiated Indirect Cost rates are not assessed on every type of direct cost contained in proposal budget; there are specific exclusions.  The group of costs that DO have Indirect Costs assessed are referred to collectively as the Modified Total Direct Cost (MTDC) base.  The MTDC base consists of the following direct costs:

  • Salaries and Wages
  • Fringe Benefits
  • Materials and Supplies
  • Services
  • Travel
  • The first $25,000 of each Subgrant and Subcontract issued by UCSD to an outside entity/organization regardless of the period covered by the Subgrant or Subcontract.

The group of costs that DO NOT have Indirect Costs assessed are referred to collectively as the Exclusions from the base.  These costs are subtracted from the total direct costs before the indirect cost rate is applied.  The exclusions consists of the following direct costs:

    • Equipment ( Identified as an item of non expendable, tangible personal property, meaning it can be appraised for value, has an acquisition cost of $5,000 or more, is free-standing or can stand alone, and has a normal useful life expectancy of one year or more) and Capital Expenditures
    • Patient Care Costs
    • Tuition and Fees for University Students
    • Rental Costs of off-site Facilities
    • Scholarships and Fellowships
    • The portion in excess of the first $25,000 of each Subgrant and Subcontract issued by UCSD to an outside entity/organization
    • The entire amount of any Subgrant or Subcontract to other UC campuses

How Indirect Cost apply to Other Sponsoring Agencies:

Non Profit Agencies:

  • Each Non Profit agency will have its own unique indirect cost rate.
  • The base on which these rates are multiplied also varies from agency to agency.
  • The Indirect Cost rate, and the base that it applies to, should be stated in the agency's written application instructions.
  • Please Note: The exclusions to the base when calculating the IDC for Federal or For Profit contracts or grants should not be confused with the individual rate each Non Profit agency will have.

UC Programs:

  • The University of California (UC) programs do not have any Indirect Costs, the rate is 0%.  As such, all of the costs are direct costs.
  • The exception to this is the UC Discovery Grant Program in which the UC portion does not have Indirect Costs but the required matching portion from For Profit industry does, at the above listed rates.

State of California:

  • As with the Non Profit agencies, each department and/or program within the State of California will have its own unique indirect cost rate.  
  • The base on which these rates are multiplied also varies from program to program.
  • The indirect cost rate, and the base that it applies to, should be stated in the State's written application instructions.

Foreign Agencies:

  • As with the Non Profit agencies, each foreign agency may have its own unique indirect cost rate. 
  • The base on which these rates are multiplied also varies from agency to agency.
  • The indirect cost rate, and the base that it applies to, should be stated in the written application instructions for Non Profit foreign agencies. If the agency does not have a publicly written indirect cost rate or the agency is a For Profit foreign agency, then the standard UCSD indirect cost rates will apply.

 


University of California, San Diego, Department of Psychiatry, 9500 Gilman Drive, Mail Code 0603 La Jolla, CA 92037-0603
Telephone: (858) 534-3684, Fax: (858) 534-7653, Electronic Mail: psychiatry@ucsd.edu