MTDC Base Calculator

Calculate Modified Total Direct Costs & F&A (Indirect) Costs per 2 CFR 200

Settings
%
Direct Cost Line Items
Description / Note Cost Category Amount ($) Remove
Budget Summary
Total Direct Costs
$0.00
Excluded Costs
$0.00
MTDC Base
$0.00
Indirect Costs (F&A)
$0.00
Total Budget
$0.00

Base Calculation Breakdown

Category Total Submitted Included in MTDC Excluded

About the MTDC Indirect Cost (F&A) Base Calculator

An MTDC calculator assists grant administrators, university researchers, and nonprofit directors in accurately determining the Modified Total Direct Cost base. Applying the appropriate Facilities and Administrative (F&A) rate to this modified base ensures compliance with federal uniform guidance while maximizing allowable indirect cost recovery.

How it works

  1. Input your total direct costs for the proposed grant budget.
  2. Deduct excluded items such as equipment purchases, capital expenditures, patient care, and subaward amounts exceeding $25,000.
  3. Multiply the resulting MTDC base by your institution's negotiated F&A indirect cost rate to find the total indirect costs.

Frequently asked questions

What defines an equipment exclusion under federal grant rules?

Under uniform guidance, equipment is typically defined as tangible personal property having a useful life of more than one year and a per-unit acquisition cost of $5,000 or more.

How are subawards treated in the MTDC calculation?

Only the first $25,000 of each individual subaward is included in the MTDC base. Any amount above $25,000 per subaward must be excluded before applying the indirect rate.

What happens if a sponsor caps the indirect cost rate?

If a sponsor mandates a lower indirect cost rate than your negotiated F&A rate, you must apply the capped rate to the total allowed direct costs according to their guidelines.

Are tuition remission costs included in MTDC?

No. Scholarships, fellowships, and tuition remission are specifically excluded from the Modified Total Direct Cost base.

References