Indirect Cost Rate

Indirect costs support essential overhead expenses that enable the University to conduct research in collaboration with the federal government. This includes costs for infrastructure, such as building maintenance, equipment depreciation, utilities, administrative support, and sponsored program management, which are not captured in direct costs. The agreement also incorporates negotiated fringe benefit rates to be applied to sponsored projects.

Both federal and non-federal sponsored programs must reimburse the University for indirect costs in addition to direct costs. These indirect costs are designed to compensate the University for the infrastructure needed to support sponsored research.

The determination between the use of on-campus or off-campus indirect cost rates depends on where the majority of the project’s work is performed. Accordingly, if more than 50% of the project’s effort is conducted off-campus, the off-campus rate will apply to the entire project, and vice versa.

The appropriate indirect cost rate for projects involving hybrid or full-time remote staff should follow the staff’s designated location. Employees permitted to work remotely but otherwise assigned to an on-campus location should use the on-campus rate. This applies to both hybrid and full-time remote staff. Although some GW research facilities may not be fully utilized, they still incur ongoing expenses such as utilities, depreciation, and maintenance.

The Office of Sponsored Projects will make the final determination on which indirect cost rate applies, based on the specific facts and circumstances of the proposal, in alignment with the University’s indirect cost rate agreement.

• University's federally negotiated indirect cost rates: 
  • Indirect Cost Rates (with FY23 fringe benefit rates) (PDF)
  • Indirect Cost Rates (with FY24 fringe benefit rates) (PDF)
  • Indirect Cost Rates (with FY25 fringe benefit rates) (PDF)