( 2 ) Getting functions and you will pointers so you can professionals, legislative otherwise management regulators, or the societal. Discover also and you can .

( 5 ) Fix, safeguards, and financial support away from special funds not found in process of the non-Federal organization. Pick along with .

( 6 ) Management off class experts on the part of professionals or subscribers, along with lifetime and you will hospital insurance coverage, annuity otherwise senior years arrangements, and you may school funding. Come across in addition to .

Secondary (F&A) costs.

( b ) Diversity regarding nonprofit communities. By the varied characteristics and you will bookkeeping techniques out-of nonprofit organizations, this isn’t you’ll so you’re able to identify the types of cost and that is generally categorized due to the fact indirect (F&A) pricing throughout situations. Personality with a federal honor as opposed to the nature of products or services on it is the determining cause for determining head off secondary (F&A) costs out of Government honours. But not, regular types of indirect (F&A) costs for many nonprofit organizations ent, the expenses regarding performing and maintaining establishment, and you will standard government and you can general expenditures, including the wages and you may costs from executive officers, employees management, and accounting.

( step 1 ) The brand new negotiated costs have to be recognized because of the all the Federal awarding organizations. A federal awarding agencies are able to use an increase distinct from this new discussed rate getting a course regarding Government prizes otherwise just one Federal honor only if required by Government law otherwise control, otherwise whenever passed by a federal awarding institution direct or delegate predicated on recorded justification as revealed from inside the part (c)(3) regarding the area. (more…)