NIH issued a policy update that essentially walks back parts of the 2024 Uniform Guidance changes<\/strong> related to indirect costs (F&A).<\/p>\n The biggest reversals are:<\/p>\n NIH is rescinding the newer $50,000 MTDC subaward threshold and reverting to the long-standing rule:<\/p>\n This is a major operational change because many institutions had already begun preparing for or implementing the $50K threshold.<\/p>\n \n The Uniform Guidance update increased the de minimis indirect cost rate from:<\/p>\n NIH is not adopting that increase<\/strong> at this time.<\/p>\n So NIH subrecipients without a negotiated indirect cost rate may only use:<\/p>\n \n NIH cites:<\/p>\n \n In simple terms: What DOES remain changed?<\/p>\n One important update still stands:<\/p>\n The capitalization\/equipment threshold increase from:<\/p>\n still applies.<\/p>\n That means equipment purchases at or above $10,000 can still be excluded from MTDC calculations for NIH.<\/p>\n <\/p>\n Learn More:<\/p>\n https:\/\/grants.nih.gov\/grants\/guide\/notice-files\/NOT-OD-26-072.html<\/a><\/p>\nA. Subaward F&A threshold goes back to $25,000<\/h3>\n
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B. De minimis indirect cost rate goes back to 10%<\/h3>\n
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Why did NIH reverse course?<\/h2>\n
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\nCongress restricted NIH from fully adopting some of the broader Uniform Guidance flexibility changes.<\/p>\n<\/h1>\n
Equipment threshold remains $10,000<\/h3>\n
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