AV研究所

Boston College Facilities and Administrative (F&A) Cost Rates (aka 鈥渋ndirect cost rates鈥�)

(DHHS) dated: May 6, 2024

* Modified Total Direct Costs (MTDC, consist of all salaries and wages, fringe benefits, materials, supplies (except office supplies), services, travel and subagreements up to the first $25,000 of each subagreement (regardless of the period covered by the subagreement). MTDC excludes equipment, capital expenditures, patient care costs, tuition remission, rental costs of off-site facilities, scholarships, fellowships, and the cost of each subagreement in excess of $25,000.

Determining Off-Campus F&A Rate Usage

In an effort to provide clarification on the usage of the off campus F&A rate, we have provided the following guidelines:

• Rate usage is determined by where the preponderance of budgeted personnel effort will occur over the entire period of the project. If more than 50% of the effort is performed on campus, the on campus rate will apply.
• The off campus rate does not apply to field research. (If you are in the field collecting data and the analysis of said data takes place at AV研究所, the off campus rate would not apply.)
• If the research effort is performed at locations not owned or leased by AV研究所, then the off campus rate would apply.
• Grants will not be subject to more than one rate.

Boston College Fringe Benefits Rates

Effective Dates	Rate	Location	Applicable To
6/1/24-5/31/25	30.90%	All	Professional
6/1/24-5/31/25	47.70%	All	Non-Professional
6/1/24-5/31/25	7.65%	All	Part-Time
Provisional
6/1/25-5/31/28	30.90%	All	Professional
6/1/25-5/31/28	47.70%	All	Non-Professional
6/1/25-5/31/28	7.65%	All	Part-Time