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INDIRECT COST RATE SCHEDULE <br />Agency/Dept./Major Function Indirect cost rate Direct Cost Base <br />This schedule must include each indirect cost rate that will be used to calculate the <br />Recipient's indirect costs under the grant. The schedule must also specify the type of direct cost base <br />to which each included rate applies (for example, Modified Total Direct Costs (MTDC)). Do not <br />include indirect cost rate information for subrecipients. <br />For government.entities, enter each agency or department that will carry out activities under <br />the grant, the indirect cost rate applicable to each department/agency (including if the de minimis rate <br />is used per 2 CFR §200.414), and the type of direct cost base to which the rate will be applied. <br />For nonprofit organizations that use the Simplified Allocation Method for indirect costs or <br />elects to use the de minimis rate of 10% of Modified Total Direct Costs in accordance with 2 CFR <br />§200.414, enter the applicable indirect cost rate and type of direct cost base in the first row of the <br />table. <br />For nonprofit organizations that use the Multiple Base Allocation Method, enter each major <br />function of the organization for which a rate was developed and will be used under the grant, the <br />indirect cost rate applicable to that major function, and the type of direct cost base to which the rate <br />will be applied. <br />To learn more about the indirect cost requirements, see 24 CFR 578.63; 2 CFR part 200, <br />subpart E; Appendix IV to Part 200 (for nonprofit organizations); and Appendix VII to Part 200 (for <br />state and local governments). <br />