( 2 ) Getting features and you will information to help you users, legislative or administrative authorities, and/or personal. Discover also §§ and .

( 5 ) Repairs, protection, and you will financing out-of unique finance not utilized in operation of your non-Federal organization. Look for as well as § .

( 6 ) Management off class professionals on behalf of users otherwise members, together with existence and you will health insurance, annuity or advancing years agreements, and you may educational funding. Select and additionally § .

§ Indirect (F&A) will cost you.

( b ) Range out of nonprofit teams. By the varied characteristics and you may accounting techniques off nonprofit organizations, that isn’t you can to establish the kinds of rates hence could be classified just like the indirect (F&A) cost throughout things. Identity which have a federal prize instead of the characteristics of one’s goods and services inside it is the deciding reason behind pinpointing lead of secondary (F&A) will cost you away from Government honors. Yet not, normal types of secondary (F&A) prices for the majority of nonprofit communities ent, the expenses away from doing work and you will maintaining facilities, and you can standard administration and you will standard expenditures, for instance the salaries and you may costs away from government officers, professionals government, and you may accounting.

( step one ) Brand new discussed pricing have to be acknowledged of the all of the Government awarding organizations. A federal awarding department are able to use an increase distinctive from this new discussed speed to own a class away from Government awards otherwise an individual Government award only if required by Government law or controls, or whenever approved by a national awarding agencies head otherwise delegate predicated on documented reason given that revealed when you look at the part (c)(3) on the point.