Guidelines for Applying Off-Campus Indirect Cost Rate
Version: September 2023
Lewis & Clark College has negotiated both an on- and off-campus indirect cost rate. Most sponsored projects will be considered on-campus. These guidelines and the classification of on- or off-campus are solely for the purpose of applying the correct Indirect Cost rate.
Off-campus definition and use:
For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. An off-campus designation indicates that the reimbursement of facilities-related costs (e.g. operation and maintenance, depreciation or lease of buildings, equipment and improvements) will occur directly, through a direct space charge, rather than indirectly through the application of an on-campus F&A rate that includes those costs.
On-campus definition and use:
The on-campus rate applies to projects that occur in buildings owned by Lewis & Clark and, in many instances, space leased by the College. The on-campus designation indicates that any reimbursement of facilities-related costs will occur indirectly, through the application of an F&A rate that includes those costs, rather than through a direct space charge. Rent expenses may not be charged to projects applying the on-campus rate.
Determination/Criteria for use of off-campus rate:
The on- or off-campus determination shall be based on the Lewis & Clark portion of project costs, not including costs of a collaborating entity. To qualify for the off-campus rate, more than 50% of the project must be conducted in the off-campus space. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. Performance at the off-campus project site must be on a continuous basis and of sufficient duration, normally the period of performance of the sponsored agreement. Project personnel who are direct charged to the project must be working completely off-campus throughout the portion of the project to which the off-campus rate is applied; intermittent performance is not sufficient to consider a project off-campus. Convenience, telecommuting, conferences, and summer travel are not justifications for an off-campus determination.
Requesting the use of the off-campus rate
Prior to internal review and proposal submission, the PI should complete an Off-Campus IDC Rate Request Form and submit this to SPARC/CFR for consideration. SPARC/CFR will work with the PI to ensure that the application of F&A rates in the proposal budget are correct. The completed Off-Campus IDC Rate Request Form must be attached to the Proposal Internal Approval Form (PIAF) when the proposal and budget are circulated internally for review and approval prior to submission.
At award set-up, SPARC/CFR will work with the BO to determine and document the appropriate F&A rate based upon the project, sponsor, and notice of award. Throughout the project, the PI and SPARC/CFR will review expenditures and confirm that the correct IDC rate is applied appropriately to expenses incurred. The indirect cost rate agreed upon at the time of award will be used throughout the entire project, as required by the Uniform Guidance, unless the sponsor approves re-budgeting in writing.