In This Section

Facilities and Administrative (F&A) Costs and Fringe Benefit Rates

Published on · Last Updated 10 months 2 weeks ago
AddtoAny
Share:

WATCH THIS PAGE

Subscribe to be notified of changes or updates to this page.

10 + 7 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.

Indirect costs are now more commonly called Facilities and Administrative costs (F&A). These costs support research that cannot be specifically quantified for your research or project alone. Examples are the maintenance and operations of the buildings and space within which research or projects are conducted, the interest and depreciation on the costs of construction, and certain administrative costs. The institution calculates indirect costs and negotiates the rate with a federal agency. CHOP negotiates our F&A rate with the Department of Health and Human Services annually.  Unless a sponsor has a different published F&A rate, the current federally negotiated rate should be used on all grant submissions. Please see our Overhead and Fringe Benefit Rates below for the current rates.

CHOP policy requires the full recovery of indirect (F&A) costs. When a sponsor has a published policy that limits the F&A that may be charged, CHOP accepts the published rate. In rare circumstances, CHOP will consider a request to reduce or waive F&A. Such requests should be forwarded to the Director, Post-Award Research Administration and Research Portfolio Management for review and consideration.

CHOP recognizes that sponsors have a finite availability of fiscal funding and thus wanting to reduce or waive CHOP's F&A rate may appear expedient. However, this overlooks that F&A cost are real expenses to CHOP.

Information for collaborating institutions on Hospital fringe benefit and Facilities and Administrative (F&A) rates is available below.

View the CHOP Rate Agreement.

Legal Entity Name: Children's Hospital of Philadelphia

Federal Unique Entity ID: G7MQPLSUX1L4

Duns Number: 073757627-0000

Congressional District: PA-003

CHOP is registered in the federal government's Central Contractor Registration (CCR)

Rate Type From To Rate % Location Applicable to
Fixed 07/01/2022 06/30/2023 78.0 MTDC Onsite Organized Research (1)
Fixed 07/01/2022 06/30/2023 42.0 MTDC Offsite Organized Research (1)
Fixed 07/01/2022 06/30/2023 52.0 MTDC Onsite Other Sponsored Activities (1)
Fixed 07/01/2022 06/30/2023 42.0 MTDC Offsite Other Sponsored Activities (1)
Fixed 07/01/2022 06/30/2023 8.5 Subs Children’s Oncology Group Subcontracts (2)
Provisional 07/01/2023 06/30/2026   Use same rates and conditions as those cited for fiscal year ending June 30, 2023
Fixed     35% onsite and offsite Industry clinical trial agreements

(1) Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.

(2) Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and subawards. Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, and participant support costs. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.

Rate Type From To Rate % Location Applicable to
Fixed 07/01/2022 06/30/2023 28.1% CHOP Payroll Employees
Fixed 07/01/2022 06/30/2023 18.7% Pediatric Faculty
Fixed 07/01/2022 06/30/2023 17.5% Non-Pediatric Faculty
Fixed 07/01/2023 06/30/2024 23.3% CHOP Payroll Employees
Fixed 07/02/2023 07/01/2024 21.2% Pediatric Faculty
Fixed 07/03/2023 07/02/2024 16.6% Non-Pediatric Faculty
Provisional 07/01/2024 06/30/2027   Use same rates and conditions as those cited for fiscal year ending June 30, 2024