The National Science Foundation (NSF) adopted a new policy regarding indirect costs in federally funded financial assistance.

Effective May 5, 2025, NSF will apply a standard indirect cost rate not to exceed 15% to all new grants and cooperative agreements awarded to IHEs for which indirect costs are allowable.

Indirect costs defined:

Indirect costs support the infrastructure and administrative functions necessary for the conduct of federally supported research. These may include but are not limited to:

• Building and equipment depreciation
• Operations and maintenance
• General administration, including human resources, finance, and compliance offices

For more information see here.