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) from federal sponsors, such as:   

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

For other sponsor 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