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P1.200, App. 111 other award covered by a1 U.S.C. 1252. Each . tier must also disclose any lobbyinc with non -Federal funds that takes place in oon- nection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non -Federal award. (K) See g.272 Procurement of recovered materials. FF NDIX 11I TO PART 200--LmmmftECT (F&A) COSTS IDENTIFICATION AND ASSIGN -MEM', AND RATE DE'r n.MINi- TION FOR INSTITUTIONS OF RICHER EDUCATION (IBIS) A Grzentiar. This appendix provides criteria for identi- fying and computing indirect (or indirect (F&A)) rates at Ill2s (institutions). Indirect (F&A) costs are those that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project. an in- structional activity. or any other Institu- tional activity. See subsection 111. Defini- tion of Facilities and Administration. for a discussion of the components of indirect (F&A) costs. I. Major Functions of an institution Refers to instruction. organized research. other sponsored activities and other institu- tional activities as defined to this section: a. Instruction means the teaching and training activities of an institution_ Except for research training as provided in sub- section b. this terns includes all teaching and training activities_ whether they are offered for credits toward a decree or certificate or on a non-credit 'basis. and whether they are offered through resular academic depart- ments or separate divisions. such as a sum- mer school division or an extension division. Also considered part of this major function are departanent.'tl research. and. where agreed to. university resoarch: • (1) Sponsored instruction and training means specific instructional or training activity es- tablished by grant. contract, or cooperative agreement. For 'purposes of the cost prin- ciples. this activity may be considered a major function oven though an institution's accounting treatment may include It in the instruction function. (.2_) i OIATInitutat rcaeorch meson research. development and scholarly activities that are not organized research and. con- sequently. aro not serarately budgeted and accounted for. l)eparianental research. for purposes of this document, is not considered as a major function. hut as a part of the in- struction function of the Institution. b. Ortanized research means all research and development activities of an Institution that are separately bud_etel and accounted for. It Includes: 48 2 CFR Ch. 11 (1-1-14 Edition) (1) Sponsored research means all research and development activities that are. spon- sored by Federal and non -Federal agencies and orcanizations. This term includes activi- ties involving the training of individuals in research techniques iconimonly called re- search training) where such activities uwlize the same redlitdes as other research and de- velopment activities and where such activi- ties are not included In the instruction func- tion. (2) iit:irersftp research means all research and development activities that are sepa- rately budgeted and accounted for by the in- stitution under an Internal application of in- stitutional funds. University research. for purposes of this document. muss be com- bined with sponsored research -under the function of organized research. c. Other sponsored activities means programs and projects financed by Federal and non - Federal agencies and organizations which in- volve the performance of work other than in- struction and organized research_ Examples of such programs and projects are health service projects and community service pro- grams. However. when any of these activities are undertaken by the institution without outside support, they may be classified as other institutional activities. d. Other inalifullonat aclttnites meenv all ac- tivities of an institution except for instruc- tion. departmental research. organized re- search. and other sponsored activities. as de- fined in this section: indirect (F&A) cost ac- tivities identified In this Appendix para- . - graph R. Identification and assignment of in- direct (F&A) costs: and specialized services facilities described In §200.468 Specialized servnce facilities of this Part-. Examples of other Institutional activities include operation of residence halls. dinino halls. hospitals and clinics. student unions. intercollegiate athletics. bookstores. faculty housing.. student apartments. guest houses. chapels. theaters. public museums. and other similar auxiliary enterprises. This definition also includes any other categories 'of activi- ties costs of which aro "unallowable" to Federal swards. unless otherwise indicated in an award. - 2. C.rUeno for Disrbution a. !lose period. A base period for distribu- tion of indirect (FSA) costs is the period clurine which the costs are Incurred. The base period normally should coincide with the fiscal year established by the Institution. but In any event tho baso period should be so selected as to avoid Inequities in iiia dis- tribution of costs. b, Need for cast groupirifis. The overall ob- joctavo of the indirect: (F&A) cost allocation process Is to distribute the Indirect tF&Al costs_doscribed in Section A. Identification and asst nmont. of Indirect (F&A( costs. to 196 P90