Project Budget Spreadsheet for Federal Grants: 15% De Minimis Indirect on MTDC (2 CFR 200)

For nonprofits and research teams without a negotiated indirect rate: since the 2024 revision of 2 CFR 200, the de minimis rate is up to 15% of MTDC and the first $50,000 of each subaward counts. A template still on 10% and $25,000 leaves indirect costs off the federal grant request you submit.

Your numbers

Salaries and wages, all project staffFringe benefit rate (your payroll rate)%Materials, supplies and services (incl. items under $10,000 per unit)Travel (project staff)Equipment ($10,000 or more per unit), rent, tuition remissionParticipant support costs (stipends, participant travel, registration fees)Subaward A, total over the awardSubaward B, total over the award

Your result

Fringe benefits	-
Subaward A counted in MTDC (first $50,000)	-
Subaward B counted in MTDC (first $50,000)	-
Modified total direct costs (MTDC)	-
Total direct costs	-
Direct costs excluded from MTDC	-
Indirect costs at the 15% de minimis rate	-
Total project budget (direct + indirect)	-
Indirect under the pre-2024 rule (10%, first $25,000)	-
Indirect left unclaimed with an outdated template	-
Overclaim if 15% is applied to all direct costs	-
Indirect as a share of total direct costs	-

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