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Agency/Dept./Major Function <br />Indirect Cost Schedule <br />Indirect Cost Rate Direct Cost Base <br />This schedule must include each indirect cost rate that will be used to calculate the Recipient's <br />indirect costs under the grant. The schedule must also specify the type of direct cost base to which <br />each included rate applies (for example, Modified Total Direct Costs (MTDC)). Do not include <br />indirect cost rate information for subrecipients. <br />For government entities, enter each agency or department that will carry out activities under the <br />grant, the indirect cost rate applicable to each department/agency (including if the de minimis rate is <br />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 elects to <br />use the de minimis rate of 10% of Modified Total Direct Costs in accordance with 2 CFR §200.414, <br />enter the applicable indirect cost rate and type of direct cost base in the first row of the table. <br />For nonprofit organizations that use the Multiple Base Allocation Method, enter each major function <br />of the organization for which a rate was developed and will be used under the grant, the indirect cost <br />rate applicable to that major function, and the type of direct cost base to which the rate will be <br />applied. <br />To learn more about the indirect cost requirements, see 24 CFR 578.63; 2 CFR part 200, subpart E; <br />Appendix IV to Part 200 (for nonprofit organizations); and Appendix VII to Part 200 (for state and <br />local governments). <br />www.hud.gov espanol.hud.gov Page 6 <br />