Review Guide for Nonprofit Organization's Indirect Cost Proposals

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.

This review guide was developed to assist Division of Cost Allocation (DCA) staff in reviewing and negotiating indirect cost proposals for nonprofit organizations. The guide presents a number of ideas, facts and concerns that should be considered during the review of indirect cost proposals. Alternative approaches and allocation methods, including their strong and weak points are presented and discussed in detail. While this guide is reasonably detailed and comprehensive, it is not intended to be a substitute for professional experience and judgment. Review guide for non profit organization's indirect cost proposals» [PDF, 67.9KB]

Review Guide for Nonprofit Organization's Indirect Cost Proposals. HHS/PSC/DCA. 2003. English. [PDF, 67.9KB]

Last Reviewed: May 2010

Last Updated: August 6, 2015