Facilities & Administrative Rates for FY2025 and FY2026
Stanford and the Office of Naval Research (ONR) have agreed on final Facilities and Administrative (F&A) or Indirect Cost (IDC) rates for University fiscal years 2025 and 2026. These rates are effective September 1, 2024
Type of Activity | FY2025 9/1/24 - 8/31/25 | FY2026 9/1/25 - 8/31/26 |
---|---|---|
On-Campus Organized Research | 54.0% | 54.0% |
Off-Campus Organized Research | 28.7% | 28.8% |
On-Campus Sponsored Instruction | 40.4% | 42.2% |
Off-Campus Sponsored Instruction | 31.6% | 31.5% |
On-Campus Other Sponsored Activities | 41.0% | 41.6% |
Off-Campus Other Sponsored Activities | 28.8% | 28.7% |
Animal Care Indirect Cost Rate (VSC) | 90.2% * | 89.3% * |
* The Veterinary Service Center (VSC) waived the final FY2025 Animal Care Rate from 90.2% to 80.9%. The 80.9% rate in FY2025 is charged on all purchases of services from the Veterinary Service Center. Due to the uncertain economic environment, the VSC will determine the FY2026 actual charge rate next August 2025. The VSC F&A rates are determined and charged on a fiscal year basis. The “fixed for life” rule is not applicable to VSC F&A rates. Only the Veterinary Service Center (VSC) F&A rate is charged on the VSC expenditures. The Organized Research F&A rate is not charged on top of the VSC F&A rate on VSC expenditures.
Application of Rates
Period of Performance Start Date: September 1, 2024 through August 31, 2026
For competitive proposals, new awards, or competitive segments with a period of performance start date on or after September 1, 2024, costs will be subject to the final FY25 rates in FY25, and subject to the final FY26 rates beginning September 1, 2025. The FY26 rates will remain in effect (“fixed”) for the life of the award or until the next competitive segment.
Example: for an on-campus research award that begins in FY2025 and continues through FY2026, and FY2027, the final FY2025 rate at 54.0% would be applied for FY2025, and the final FY2026 rate at 54.0% would be applied for FY2026 and all subsequent years (because we do not have rates in place for years after FY2026).
Please forward this message to others in your department or lab who might not have received it. If you have any questions about the application of these rates, please contact your representative in the Office of Sponsored Research, the Research Management Group, or Engineering Research Administration.
If you have any questions regarding the rates themselves, please contact Stella Hu at (650) 721-5985 (stellahu@stanford.edu) or Katie Godsy at (650) 736-7826 (kgodsy@stanford.edu).
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