34 C.F.R. § 76.560 General indirect cost rates; exceptions.
Title 34 - Education
(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. (Authority: 20 U.S.C. 1221e–3, 3474, and 6511(a)) [57 FR 30341, July 8, 1992, as amended at 59 FR 59582, Nov. 17, 1994]
Title 34: Education
PART 76—STATE-ADMINISTERED PROGRAMS
Subpart F—What Conditions Must Be Met by the State and Its Subgrantees?
Indirect Cost Rates
§ 76.560 General indirect cost rates; exceptions.