34 CFR 76.560 - General indirect cost rates; exceptions.
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(a) The differences between direct and indirect costs and the principles for determining the general indirect cost rate that a grantee may use for grants under most programs are specified in the cost principles for—
(1) Institutions of higher education, at 34 CFR 74.27;
(2) Hospitals, at 34 CFR 74.27;
(3) Other nonprofit organizations, at 34 CFR 74.27;
(4) Commercial (for-profit) organizations, at 34 CFR 74.27; and
(5) State and local governments and federally-recognized Indian tribal organizations, at 34 CFR 80.22.
(b) A grantee must have a current indirect cost rate agreement to charge indirect costs to a grant. To obtain an indirect cost rate, a grantee must submit an indirect cost proposal to its cognizant agency and negotiate an indirect cost rate agreement.
(c) The Secretary may establish a temporary indirect cost rate for a grantee that does not have an indirect cost rate agreement with its cognizant agency.
(d) The Secretary accepts an indirect cost rate negotiated by a grantee's cognizant agency, but may establish a restricted indirect cost rate for a grantee to satisfy the statutory requirements of certain programs administered by the Department.
[57 FR 30341, July 8, 1992, as amended at 59 FR 59582, Nov. 17, 1994]
Title 34 published on 2014-07-01
no entries appear in the Federal Register after this date.