[Code of Federal Regulations]

[Title 34, Volume 1]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 34CFR76.560]



[Page 176]

 

                           TITLE 34--EDUCATION

 

PART 76_STATE-ADMINISTERED PROGRAMS--Table of Contents

 

 Subpart F_What Conditions Must Be Met by the State and Its Subgrantees?

 

Sec.  76.560  General indirect cost rates; exceptions.



    (a) The differences between direct and indirect costs and the 

principles for determining the general indirect cost rate that a grantee 

may use for grants under most programs are specified in the cost 

principles for--

    (1) Institutions of higher education, at 34 CFR 74.27;

    (2) Hospitals, at 34 CFR 74.27;

    (3) Other nonprofit organizations, at 34 CFR 74.27;

    (4) Commercial (for-profit) organizations, at 34 CFR 74.27; and

    (5) State and local governments and federally-recognized Indian 

tribal organizations, at 34 CFR 80.22.

    (b) A grantee must have a current indirect cost rate agreement to 

charge indirect costs to a grant. To obtain an indirect cost rate, a 

grantee must submit an indirect cost proposal to its cognizant agency 

and negotiate an indirect cost rate agreement.

    (c) The Secretary may establish a temporary indirect cost rate for a 

grantee that does not have an indirect cost rate agreement with its 

cognizant agency.

    (d) The Secretary accepts an indirect cost rate negotiated by a 

grantee's cognizant agency, but may establish a restricted indirect cost 

rate for a grantee to satisfy the statutory requirements of certain 

programs administered by the Department.



(Authority: 20 U.S.C. 1221e-3, 3474, and 6511(a))



[57 FR 30341, July 8, 1992, as amended at 59 FR 59582, Nov. 17, 1994]