Modified Total Direct Costs (MTDC) is the basis for the basis for research and development (indirect costs). The negotiated collective agreement defines this basis as follows: “The amended total direct cost consists of all salaries and salaries, ancillary services, materials and supplies, services, travel, sub-subsidies and subcontracting up to the first USD 25,000 of each sub-subsidy or subcontract (regardless of the period covered by the subcontract or contract). The total modified direct costs exclude equipment, capital expenditures, patient care costs, study assignments, rental costs for facilities outside the site, scholarships and bursaries, and the share of each sub-subsidy and subcontracting of more than $25,000. Any non-federal subawardee, who has never received a negotiated indirect cost rate (with the exception of the non-federated entities described in the Single Guidelines, Appendix VII to Part 200 – States and Local Authorities and Indian Tribes, Indirect Cost Proposals, paragraph D.1.b), may decide to calculate a de minimis rate of 10% of the modified total direct cost (MTDC) that can be used indefinitely. Facilities and administrative rates (F-A) (also known as indirect cost rates or overhead rates) are set on the basis of federal rules. The application of research and development rates allows New York University (NYU) to recover certain costs, such as facilities, utilities and administrative costs that support sponsored programs, but not easily identify a particular project. The aim of this directive is to provide the PIs, schools, departments, units and staff of the university with guidance on the proposal and management of the direct and indirect costs of sponsored projects, in accordance with the requirements of the Confederation or other sponsors. The New York University Fringe Benefit Rate (NYU) is negotiated with the Department of Health and Human Services (DHHS). The rate should be applied to the amounts of wages budgeted in the proposals and to the actual wage costs when they are billed to directly sponsored agreements. New York University`s policy is that all proposed or incurred costs for a sponsored project comply with NYU sponsorship conditions, policies and procedures, as well as existing federal, national and local regulations. NYU manages the direct and indirect costs of sponsored projects in accordance with the requirements of the Federal Government and other sponsors. Specific teaching or training activities defined by grant contract, contract or cooperation contract.

Training sponsorships include agreements that support the development of curricula and teaching and training activities (excluding research training). Teaching and training activities include those proposed for the credit of a diploma or certificate, on a non-credit basis, by regular academic departments or by separate departments, summer schools or external departments. The PSO maintains a separate list of companies whose published guidelines indicate lower rates than NYU, with lower rates approved by the university. Proposals to these sponsors may be submitted to OSP without prior authorization using the rates listed on this list.