The Office of Management and Budget (OMB) issues cost principles for all federal agencies that sponsor research, training and other work at nonprofit organizations. This guide was developed to assist Division of Cost Allocation (DCA) staff in reviewing and negotiating indirect cost proposals for nonprofit organizations. It presents a number of ideas, facts, and concerns that should be considered during the review of indirect cost proposals. Nonprofit grantees will find this guide useful when negotiating indirect cost rates.

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