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Pt. 200, App. III other award covered by 31 U.S.C.- 135?, Each tier must also disclose any lobbying with non-Pederal funds that takes place In con- nection with obtalnina anv Federal award. Such disclosures are forwarded f)•om tier to tier up to the mon-Federal award. (K) See §M-222 Procurement of recovered materials. Arpwmi8 III To PART 200-11sDIRF.CT (MA) CosTs IDENTIFICATION AND AssIaniuvr, Ah'D RATE DETLRml]iA- TIoN FOR IN&TITt,-nONs OF II.lCfMR EDUCATION (IM) A- 0ma•:mar. This appendix provides criteria for identi- Aine and computing indirect (or indirect (F&.A)) rates at 111235 (institutions). indirect (P&A) Lusts are those that are incurred for common or joint objectives and therefore cannot be identified readily and specifically Ivitb a particular sponsored project. an in- structionaI activity-, or anv other institu- tional activity. See subsection A-1. Defini- tion of Facilities and Administration. for a discussion of the components of Indirect IP&A) cost.. 1.91ajor Functionsofan Institution Refers to instruction. organized research. other sponsored activities and other mstitu- tionai activities as defined in this section: a. InBrrtlClfatt means the teaching and training activities of an institution- Except for research training as provided in sub- section b. this term includes all teaching a.nd traimmg activitio& whether they are offered for credits toward a degree or certificate or on a non -credit -basis, and whether they are offered through regular 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 departmental research. and. where agreed to, unlversity research. (1) stwnaomd Instruction and ironilnp means specific Instructional or training activity os- tablished by grana. contract. or cooperative, agreement. For purposes of the cost prin- ciples: this activity may -be considered a major function even though an Instatutaons accounting treatment may include it in the ttist' action function, . (_) Dptwrtniewaf research means research, development and scholarly activities that are not organized research and, cor.- sequentb% .are not separately buftcot'ed and accounted for. Departmental research. for purposes of this documem, is not considerM as a major function. but, as a part of the in- struet.lon function of the Institution. b, Orooni:ed mieurch moans all rescarch and dovolopme.nt activities of an institution that are separably budget.rd and accouutasd for. It Includes: 48- 2 CFR Ch. If (1-1-14 ECMW) (1) Sura.wre6 research means all research and development activities that are. spon- sored by Federal and non-Pederal agencies and organizations. This term includes activi- ties Involving the training of individuals, in research techniques (conuiwnly called re- search training) where such activities utilize the same fatalities is other research and de- velopment activities and where such activi- ties are not included in the instruction func- tion. (SI Unit+erwo research means ail research and development activities that are sepa- rately budgeted and accounted for by thein- stiWtiou under an internal application of in- stitutional funds, Universtti research. for purposes of this document. must. be com- bined with sponsored research -under the function of organized research. c. Other siwnsornd activities means programs and projects financed by Federal and nen- 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 institutional acitwiles means all ac- tivities of an institution except for instruc- tion. nstructtion. departmental research, Organized re- search, and other sponsored activities. as de- fined in this section: indirect (P&A) cost ac- tivities identified in this Appendix pavra- eraph R. Identification and assignment of in- direct (F&,A) costs: and specialized services facilities described In 52WAG8 Specialized service facilities of tills Part. Examples of other institutions] activities include operation of residence halls, dining halls. hospitals and clinics, student unions, intercolleelate athletics. bookstores, faculty bousing...stadont apartments, guest houses. chapels. theaters. pubIiainuseums. and other similar auxiliary enterprises This definition also includes any other tate; ories''ef activi- ties. costs of which aro "umllowxble" to Federal awards. unless othoiwiso indicated in an award. . Z. Grueno for Distribution a. Ram peinad. A base period for dtstrtbu- Men of indirect (MA) costs is the poriod duriin which the costs are incurred. The base period normally should coincide with the fiscal year established by the Institution, but. in any event the baso period should be so solect•ed as to avoid Inequities In the dis- tribu(aon of costs, b. Need for cosi pro'uwws. The overall ob- jectavo of the indirect: (P&A) costallocation process is to distribute the indirect (P&t.k) costs_doscrlbed in Section, H. Identification and as ignment of Indirect tl'&A) costs, to P189