F&A rate for foreign organizations

NIH (from the NIH Grants Policy Statement):  Grants to Foreign Organizations and International Organizations.With the exception of the American University of Beirut and the World Health Organization, which are eligible for full F&A cost reimbursement, F&A costs under grants to foreign and international organizations will be funded at a rate of 8 percent of modified total direct costs, less only equipment. Awards to domestic organizations with a foreign or international consortium participant may include 8 percent of modified total direct costs, less equipment, for the consortium. NIH will not support the acquisition of or provide for depreciation on any capital expenses (facilities) or the normal general operations of foreign and international organizations. Therefore, these expenses may not be requested as a direct cost; however, equipment is an allowable direct cost. Other items normally treated as F&A costs (e.g., rent) may be requested as direct costs and will be evaluated by NIH for allowability.

Other Federal Agencies: The Uniform Guidance specifically allows any entity that does not have a federally negotiated rate to charge a de minimis rate of 10% to any federal program (except NIH).