On/Off Campus Indirect Cost Rates
All University-owned buildings are considered on-campus. UTHealth's negotiated F&A cost rate agreement with DHHS defines off-campus as follows:
"For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Actual costs will be apportioned between on-campus and off-campus components. Each portion will bear the appropriate rate."
If the project is taking place in a building not owned by the University and no rent is charged directly to the project, the on-campus rate applies.
The off-campus F&A rate is only applicable if the project meets all of the following conditions:
- The project is taking place in a building not owned by the University.
- A lease agreement is in place for the building/space where the project is taking place.
- A portion of that lease is direct charged to the project.
This table shows the appropriate rate to be used for several locations used by the University.
| Building Name | On/Off Campus |
|---|---|
| Brownsville Regional Campus, SPH | On |
| Center for Advanced Biomedical Imaging Research (CABIR) | On |
| Dallas Regional Campus, SPH | Off |
| Dental Branch Building | On |
| Denton A. Cooley Building | Off |
| El Paso Regional Campus, SPH | Off |
| Harris County Psychiatric Center | On |
| Houston Main Building | On |
| Houston Medical Center | Off |
| John Freeman Building | On |
| Medical School Building | On |
| Memorial Medical Center at Corpus Christi | Off |
| One Technology Center | Off |
| Operations Center Building | On |
| Reul A. Stallones Building | On |
| Speech & Hearing Institute | On |
| UT Mental Science Institute (TRIMS) | On |
|
UT Professional Building (Formerly the Hermann Professional Building) |
On |
|
UT System Building |
Off |
| University Center Tower | On |
| WIC at Aldine (Aldine Westfield Shopping Center) | Off |
| WIC at BNC South Loop Building | Off |
| WIC at Hobby (Gulf Freeway Building) | Off |
|
WIC at Kempwood Plaza |
Off |
|
WIC at Hermann Professional Building |
Off |
|
WIC at North Channel (Northshore East Shopping Center) |
Off |
|
WIC at Power Center (S. Post Oak) |
Off |
|
WIC at Spring Branch (Spring Branch Human Resources Partnership) |
Off |
|
WIC at University (Hillcroft Building) |
Off |
|
Federal On Campus Indirect Cost Rate (MTDC) |
52% |
|
Non-Federal On Campus Indirect Cost Rate (MTDC)* |
30% |
|
Off Campus Indirect Cost Rate (MTDC) |
26% |
*Modified Total Direct Costs (MTDC) – Total direct cost less items of equipment, patient care, tuition and fees, alterations, renovations, and subcontract amounts over $25,000.
