Sample Indirect Cost Rate for Non-Profit Organizations

Indirect costs are those that have been incurred for common or joint objectives and cannot be readily identified with a particular final cost objective. Directors and fiscal managers will find this useful in understanding that direct cost of minor amounts may be treated as indirect costs under certain conditions.

Name of Organization (nonprofit) is a nonprofit located in Anytown, USA. The nonprofit administers a variety of programs funded by Federal, State, and Local agencies. These programs include Community Services programs, Head Start programs, State Weatherization, and Food Service programs. This example assumes a June 30 year-end. Nonprofits can have different year-ends and should use the year-end of their nonprofit when preparing indirect cost proposals. More>> [PDF, 48.7KB]

Sample Indirect Cost Rate for Non-Profit Organizations. HHS/Office of Assistant Secretary and Administration. Program Support Center. 2005. English. [PDF, 48.7KB].

Last Reviewed: November 2008

Last Updated: October 15, 2014