I do not have an Indirect Cost Rate Agreement. May I charge a de minimis rate as part of project costs?

Yes, certain applicants that do not have a current negotiated (including provisional) indirect cost rate may elect to charge a de minimis rate of 15% (starting October 1, 2024) of modified total direct costs, which may be used indefinitely. As described in 2 C.F.R Part 200 § 200.403, costs must be consistently charged as either indirect or direct costs but may not be double charged or inconsistently charged as both. If chosen, this methodology, once elected, must be used consistently for all Federal awards until such time as a non-Federal entity chooses to negotiate for a rate, which the non-Federal entity may apply to do at any time. See 2 C.F.R Part 200 § 200.414(f) to determine if your entity is eligible to apply for the de minimis rate.