Rex says
Money math without the spreadsheet headache. Plug in your numbers and I'll show you exactly where the dollars land.
Try a scenario
Click to load — tweak from there.Inputs
Result
Indirect cost rate
20.9%
Modified total direct cost base
$860,000
Indirect recovery on current base
$180,000
Indirect $ recoverable from a $100k grant
$17,308
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How to use this
- 1Enter total indirect/overhead costs ($).
- 2Enter direct program costs (total) ($).
- 3Enter equipment/capital costs to exclude from base ($).
- 4Enter subaward amounts over $25k to exclude ($).
- 5Enter using de minimis rate instead?.
- 6Read your indirect cost rate on the right — it updates as you type.
- 7Hit Share to keep the scenario or send it to someone.
About this calculator
Federal awards under 2 CFR 200 (Uniform Guidance) let any nonprofit that has never negotiated a rate with the government claim a de minimis 10% indirect rate on modified total direct costs, no documentation required. But organizations with real administrative overhead often qualify for a higher negotiated rate, and knowing your actual rate before you negotiate protects you from underfunding your own operations. This calculator divides total indirect costs, meaning shared costs like the executive director's time, HR, IT, accounting, rent for admin space, and finance staff, by your modified total direct cost base, which excludes items like equipment purchases over $5,000, subawards over the first $25,000, and capital expenditures. The result is the percentage you add on top of direct program costs to recover true overhead.
Worked example
Using the values the calculator loads with:
Inputs
- Total indirect/overhead costs: 180000 $
- Direct program costs (total): 900000 $
- Equipment/capital costs to exclude from base: 40000 $
- Subaward amounts over $25k to exclude: 0 $
- Using de minimis rate instead?: No, calculate my actual rate
Results
- Indirect cost rate: 20.9%
- Modified total direct cost base: $860,000
- Indirect recovery on current base: $180,000
- Indirect $ recoverable from a $100k grant: $17,308
What each field means
Inputs
- Total indirect/overhead costs ($)
- The total indirect/overhead costs used in the calculation, measured in $. Starts at 180000 $ so you have a working example on load.
- Direct program costs (total) ($)
- The direct program costs (total) used in the calculation, measured in $. Starts at 900000 $ so you have a working example on load.
- Equipment/capital costs to exclude from base ($)
- The equipment/capital costs to exclude from base used in the calculation, measured in $. Starts at 40000 $ so you have a working example on load.
- Subaward amounts over $25k to exclude ($)
- The subaward amounts over $25k to exclude used in the calculation, measured in $. Starts at 0 $ so you have a working example on load.
- Using de minimis rate instead?
- Pick the option that matches your situation — the maths changes per option. Choices: No, calculate my actual rate, Yes, use 10% de minimis.
Results
- Indirect cost rate
- Returned as a percentage and shown as the headline result. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
- Modified total direct cost base
- Returned as a money amount in US dollars. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
- Indirect recovery on current base
- Returned as a money amount in US dollars. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
- Indirect $ recoverable from a $100k grant
- Returned as a money amount in US dollars. It recalculates instantly whenever you change an input, so you can compare scenarios without reloading.
FAQ
What's excluded from the MTDC base?
Equipment purchases over $5,000, capital expenditures, the portion of each subaward over the first $25,000, patient care costs, rental costs of off-site facilities, scholarships, and participant support costs. Getting this wrong is the single most common indirect rate calculation error nonprofits make.
Can I just use the 10% de minimis rate forever?
Yes, it's available indefinitely to any organization that has never had a federally negotiated indirect cost rate. It's simple and requires no cost allocation plan, but organizations with real overhead above 10% of MTDC are leaving recoverable money on the table by defaulting to it instead of negotiating.
How do I get a negotiated rate above 10%?
You submit an indirect cost rate proposal to your cognizant federal agency (usually whichever agency provides the most funding) with a cost allocation plan showing actual indirect costs and the base. Rates for nonprofits commonly land between 15% and 35% depending on facility costs and admin staffing.
Do private foundations respect this rate?
Not always, but momentum has shifted. Many major foundations now voluntarily honor the 15% minimum recommended by funder collaboratives, and some fully fund a federally negotiated rate. Always ask; a rate you don't request is a rate you don't get.
Accuracy and limitations
- Results are estimates before tax, fees, and inflation unless an input explicitly covers them.
- Rates are treated as fixed for the whole period — variable-rate products will drift from this projection.
- This is educational maths, not financial advice. Check anything contractual with the lender or your accountant.
Related tools
Cite this calculator
Writing about this topic? Grab a citation — every link helps keep these tools free.
RevenueLab. (2026). Indirect Cost Rate Calculator. Retrieved from https://www.revenuelab.fyi/toolbox/indirect-cost-rate
<p>Source: <a href="https://www.revenuelab.fyi/toolbox/indirect-cost-rate" target="_blank" rel="noopener">Indirect Cost Rate Calculator — RevenueLab</a> (2026).</p>
Source: [Indirect Cost Rate Calculator — RevenueLab](https://www.revenuelab.fyi/toolbox/indirect-cost-rate) (2026).