What makes up the pool for 8% rates so I can determine whether rent or other costs may be used for matching?
There is no written description on the pool make-up for the 8% rate, although we do tell you what the 8% can be applied to. The purpose of the 8% indirect cost rate is to limit indirect cost reimbursement. If you separately charged those same type costs as direct or used them for matching, you would be circumventing the limitation. So as a rule of thumb, whatever costs or activities constitute the numerator of your current indirect cost rate computation would be excluded from consideration for matching or cost sharing purposes.
