Section 300.414 - [Effective 10/1/2025] Indirect costsIn addition to 2 CFR 200.414(c) , the following specific indirect cost provisions apply:
(a) Indirect costs on training grants are limited to a fixed rate of eight percent of MTDC exclusive of tuition and related fees, direct expenditures for equipment, and subawards in excess of $25,000;(b) Indirect costs on grants awarded to foreign organizations and foreign public entities and performed fully outside of the territorial limits of the U.S. may be paid to support the costs of compliance with federal requirements at a fixed rate of eight percent of MTDC exclusive of tuition and related fees, direct expenditures for equipment, and subawards in excess of $25,000; and(c) Negotiated indirect costs may be paid to the American University, Beirut, and the World Health Organization.