MIT Use of a de minimis Rate

FY2024 and FY2023 de minimis Rates

View historical de minimis rates

Overview of de minimis Rates

The MIT use of a de minimis rate of 10% MTDC is applied to non-research other sponsored activities awards (excluding those with federally mandated rates, such as NIH training grants) from federal sponsors. (Other awards use different indirect cost rates.) Non-research activities include: 

• Instruction 
• Educational service 
• Public service 
• Student service 
• Professional travel 
• Professional conferences 
• Graduate and postdoctoral fellowship awards 

DLCIs are not required to fund under-recoveries of fund overhead associated with awards that receive the de minimis rate. 

For questions about the application of the de minimis rates, contact the Office of Cost Analysis.

Historical de minimis Rates