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