UNH’s Federal Rate Agreement further delineates rates by on-campus and off-campus for sponsored research, instruction, and other sponsored activities. The off-campus rates include only the costs for administration, as items such as campus buildings are not used for off-campus projects. When an institution’s calculated administrative costs exceed 26%, the federal cognizant agency “caps” the off-campus rates for each rate category at 26%. UNH’s off-campus rates for sponsored research, instruction, and other sponsored activities are all 26%.

PIs/PDs will need to determine whether the majority of the project expense will occur in facilities owned by UNH or off-campus and then select the pertinent rate for sponsored research, instruction, or other sponsored activities.