Guidance around F&A Costs: https://research.uoregon.edu/manage/awards/facilities-and-administrative UO Standard Operating Procedure for Facilities and Administrative (F&A) Costs, aka Indirect Costs: UO's full federally-negotiated F&A rate *must* be applied to a project budget, unless: --The agency has a published policy on the F&A restriction, or --An exception is reviewed and approved using this form. The two types of exceptions applicable to this form that will be considered are: (1) Off-Campus F&A Rate Requests: The project meets *all three* criteria to qualify for the 26% MTDC off-campus F&A rate: (a) The project is conducted in facilities not owned or operated by the university, (b) The project includes charges for facility rental as a direct expenditure, and (c) The project has more than 50% of salaries and wages budgeted for effort conducted in the rented facility. (2) Voluntary F&A Rate Reduction/Waiver Requests: With Uniform Guidance concerns regarding the consistent treatment of costs, plus audit risks, a voluntary reduction/waiver of F&A is rarely granted. NOTE: ICC Return Requests Requests for modified splits/returns of Indirect Cost Credits (ICC) to a department will *not* be considered for approval. A department should instead consider requesting Institutional Support from the OVPRI: https://research.uoregon.edu/plan/plan-project/proposal-development/institutional-support