MIT Use of a de minimis Rate

FY2024 and FY2023 de minimis Rates

FY2024 and FY2023 de minimis Rates

Period

Rate Type

On-campus

Off-campus

FY2024

Fixed

10.00%

10.00%

FY2023

Fixed

10.00%

10.00%

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) from federal sponsors, such as:   

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

For other sponsored activity funded by federal sponsors, MIT will propose and charge the de minimis 10% MTDC rate, unless a different amount is allowed under federal terms (e.g. NIH training grants). 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 MIT F&A rates, contact the Office of Cost Analysis.

Historical de minimis Rates

Historical de minimis Rates

Period

Rate Type

On-Campus

Off-Campus

FY2024

Fixed

10.00%

10.00%

FY2023

Fixed

10.00%

10.00%

FY2022

Fixed

10.00%

10.00%