“Off-Campus” Definition for Calculation of Indirect Costs

The definition of Off-Campus is: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s) the off-campus rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. This definition is per our federally-negotiated indirect cost rate agreement which applies broadly to all sponsored programs.

Considerations when determining the indirect cost rate:

  • The rented space or facilities must be used for instruction, organized research, other sponsored activities, and other institutional activities per Uniform Guidance.
  • If a sponsored program has both on and off-campus work, the calculation of the percentage of work performed off-campus can be met either by an estimation of the effort expended or by the direct costs incurred in each location per UW-System’s policy for determination of On or Off-Campus Rate (section 6.C.V).