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If an applicant does not have an Indirect Cost Rate Agreement with the government, then what costs cannot be included in their proposed budget?

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If an applicant does not have an Indirect Cost Rate Agreement with the government, then what costs cannot be included in their proposed budget?

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Without an Indirect Cost Rate Agreement, applicants cannot include overhead costs that are not directly attributable to the performance of a specific task in the proposed project. Organizations with an Indirect Cost Rate Agreement may include such expenses as rent and administrative support for their offices on the “indirect costs” line of their proposed budget. Organizations without such an agreement cannot account for such costs in their proposed budget because those costs are difficult to document as being directly related to specific activities in the grant project.

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