Research at the New School

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+ Advertising

(see §200.421 Advertising and public relations)

Typically Allowable as a Direct Cost: No

Allowable only for recruitment of staff or trainees, procurement of goods and services, recruitment of research subjects, disposal of scrap or surplus materials, and other specific purposes necessary to meet the requirements of the grant-supported project or activity. For conditions other than those listed, prior approval is required.

+ Alcoholic Beverages

(see §200.423)

Typically Allowable as a Direct Cost: No

Unallowable as an entertainment expense, but allowable if within the scope of an approved research project.

+ Alteration and Renovation

(see §200.462 Rearrangement and reconversion costs)

Typically Allowable as a Direct Cost: No

Allowable only with prior sponsor approval.

+ Animals and Animal Care

(see §200.468 Specialized Service Facilities)

Typically Allowable as a Direct Cost: Yes

Allowable for the acquisition, care, and use of experimental animals.

+ Audit Costs

(see §200.425 Audit services)

Typically Allowable as a Direct Cost: No

Charges for audits should generally be treated as F&A costs.

+ Bad Debts

(see §200.426)

Typically Allowable as a Direct Cost: No

+ Bid and Proposal Costs

(see §200.460 Proposal costs)

Typically Allowable as a Direct Cost: No

Allowable as an F&A cost.

+ Bonding

(see §200.427)

Typically Allowable as a Direct Cost: Yes

Allowable when required by the terms and conditions of the Federal award.

+ Books and Journals

Typically Allowable as a Direct Cost: No

Books and journals should generally be provided as part of normal library services and treated as F&A costs rather than being directly charged.

+ Childcare Costs

Typically Allowable as a Direct Cost: Yes

TNS does permit the reimbursement of childcare expenses.

+ Communcations

Typically Allowable as a Direct Cost: No

Such costs include local and un-itemized long- distance telephone calls, telephone surveys, and postage, and are usually treated as F&A costs. Telecommunications Costs: Long distance phone calls, if itemized, are normally treated as direct costs. Local phone service and phone equipment are normally treated as F&A costs byTNS.

+ Computing Devices

(See §200.453 Materials and supplies costs, including costs of computing devices)

Typically Allowable as a Direct Cost: Yes

Allowable if essential and allocable for the performance of the sponsored project.

+ Computer Services

Typically Allowable as a Direct Cost: No

General computer services, networking costs, or other DoIT services should normally be treated as F&A costs.

+ Conferences

(see §200.432)

Typically Allowable as a Direct Cost: Yes

May be allowable if the primary purpose of the event is the dissemination of technical information beyond TNS and is necessary and reasonable for successful performance under the award.

+ Consortium Agreements/Contracts Under Grants

Typically Allowable as a Direct Cost: Yes

Allowable to carry out a portion of the programmatic effort or for the acquisition of routine goods or services under the grant.

+ Construction

Typically Allowable as a Direct Cost: No

Allowable only when program legislation specifically authorizes new construction, modernization.

+ Consultant

(See §200.459 Professional services costs)

Typically Allowable as a Direct Cost: Yes

+ Contingency Funds

(See §200.433 Contingency provisions)

Typically Allowable as a Direct Cost: No

Generally unallowable. May be allowable under specific circumstances if included in the budget and accepted by Federal awarding agency.

+ Depreciation

(see §200.436)

Typically Allowable as a Direct Cost: No

Such costs are usually treated as F&A costs.

+ Drugs

Typically Allowable as a Direct Cost: Yes

Allowable if within the scope of an approved research project.

+ Dues or Membership Fees

Typically Allowable as a Direct Cost: No

Allowable as an F&A cost for organizational membership in business, professional, or technical organizations or societies. It may be appropriate to charge such costs to a Federal award under the following circumstances:

• An investigator will attend a specific meeting or conference to present findings of their research under a specific award. The registration costs to attend include membership fees. A non-member option of attendance is more costly than the registration including membership. CONFIRM WITH THE DEAN’S OFFICE OR ORS IN ADVANCE.
• The RFP under which application was made requires investigator attendance at a specific meeting. Meeting attendance requires the individual to hold a current membership. CONFIRM WITH THE DEAN’S OFFICE OR ORS IN ADVANCE.

+ Entertainment Costs

(see §200.438)

Typically Allowable as a Direct Cost: No

Unallowable. This includes the cost of amusements, social activities, and related incidental costs.

+ Equipment

(See §200.439 Equipment and other capital expenditures)

Typically Allowable as a Direct Cost: Yes

Allowable for purchase of new, used, or replacement equipment as a direct cost or as part of F&A costs, depending on the intended use of the equipment.

+ Exchange Rates

(see §200.440)

Typically Allowable as a Direct Cost: Yes

Cost increases for fluctuations in exchange rates are allowable costs subject to the availability of funding. Prior approval of exchange rate fluctuations is required only when the change results in the need for additional Federal funding, or the increased costs result in the need to significantly reduce the scope of the project.

+ Fines and Penalties

(See §200.441 Fines, penalties, damages and other settlements)

Typically Allowable as a Direct Cost: No

Unallowable.

+ Fringe Benefits

(See §200.431 Compensation—fringe benefits)

Typically Allowable as a Direct Cost: Yes

Allowable as part of overall compensation to employees in proportion to the amount of time or effort employees devote to the grant- supported project.

+ Fund Raising Costs

(See §200.442 Fund raising and investment management costs)

Typically Allowable as a Direct Cost: No

Unallowable.

+ General Purpose Equipment

(See §200.439 Equipment and other capital expenditures)

Typically Allowable as a Direct Cost: No

General purpose equipment such as desktop computers, laptop computers, printers, office furniture and vehicles are normally treated as F&A costs.

+ Hazardous Waste Disposal

Typically Allowable as a Direct Cost: No

Usually treated as an F&A cost.

+ Honoraria

Typically Allowable as a Direct Cost: No

Unallowable when the primary intent is to confer distinction on, or to symbolize respect, esteem, or admiration for, the recipient of the honorarium. However, a payment for services rendered, such as a speaker's fee under a conference grant, is allowable. See §200.432 Conferences.

+ Human Subjects Costs

Typically Allowable as a Direct Cost: Yes

Allowable for payment to volunteers or research subjects who contribute blood, urine samples, and other body fluids or tissues that are specifically project-related, or who participate in health, educational, social, or behavioral sciences research. Also see Advertising or Recruitment.

+ Independent Research and Development Costs

Typically Allowable as a Direct Cost: No

Unallowable, including their proportionate share of F&A costs.

+ Insurance

(See §200.447 Insurance and indemnification)

Typically Allowable as a Direct Cost: No

Insurance is usually treated as an F&A cost.

+ Interest

(see §200.449)

Typically Allowable as a Direct Cost: No

Allowable as an F&A cost for certain assets as specified in the applicable cost principles.

+ Leave

(See §200.431 Compensation—fringe benefits)

Typically Allowable as a Direct Cost: Yes

Allowable for employees as an employee fringe benefit.

+ Legal Services

Typically Allowable as a Direct Cost: No

Generally treated as an F&A cost.

+ Library Services

Typically Allowable as a Direct Cost: No

General library support is not allowable as a direct cost, but may be included in the grantee's F&A pool.

+ Lobbying

(see §200.450)

Typically Allowable as a Direct Cost: No

Generally unallowable.

+ Meals

Typically Allowable as a Direct Cost: No

Allowable for research subjects and patients under study only. May be allowable in other limited circumstances, which may require prior sponsor approval.

+ Participant Support Costs

(See §200.456 Participant support costs)

Typically Allowable as a Direct Cost: Yes

Allowable with prior sponsor approval. Note that, similar to equipment, participant support costs are excluded from Modified Total Direct Costs. Participant Support Costs Guidance is available here.

+ Pension Plan Costs

(See §200.431 Compensation—fringe benefits)

Typically Allowable as a Direct Cost: Yes

Allowable for employees as an employee fringe benefit.

+ Postage

Typically Allowable as a Direct Cost: No

Service, Federal Express, and UPS should normally be treated as F&A. Cost of sending the proposal, revisions, periodic or annual reports, or related correspondence to the funding agency should not be charged as direct costs to a sponsored project.

+ Pre-Award Costs

(see §200.458)

Typically Allowable as a Direct Cost: Yes

Allowable. A grantee may, at its own risk and without Federal agency prior approval, incur obligations and expenditures to cover costs up to 90 days prior to the effective date of a new or competing continuation award.

+ Public Relations

(See §200.421 Advertising and public relations)

Typically Allowable as a Direct Cost: No

Allowable only for costs specifically required by the award, or for costs of communicating with the public and the press about specific activities or accomplishments under the grant- supported project or other appropriate matters of public concern.

+ Publication and Printing Costs

(see §200.461 Publication and printing costs)

Typically Allowable as a Direct Cost: Yes

Allowable. Page charges for publication in professional journals may be paid from project funds if the published paper reports work supported by the grant and the charges are levied impartially on all papers published by the journal. The costs of reprints and publishing in other media such as books, monographs, and pamphlets are also allowable.

+ Recruitment Costs

(see §200.463 Recruiting costs)

Typically Allowable as a Direct Cost: Yes

Allowable subject to the conditions and restrictions contained in the applicable cost principles. See Advertising or Relocation Costs.

+ Registration Fees (for Symposia and Seminars)

Typically Allowable as a Direct Cost: Yes

Allowable if necessary to accomplish project objectives. See Dues or Membership Fees.

+ Relocation Costs

(See §200.464 Relocation costs of employees)

Typically Allowable as a Direct Cost: Yes

Allowable under specific circumstances, which may include:

• Permanent change of duty assignment for anindefinite period or a stated period of not lessthan 12 months;
• The move is for the benefit of TNS and thesponsored project to which the cost is beingcharged.

+ Rental or Lease of Facilities or Equipment

(See §200.465 Rental costs of real property and equipment)

Typically Allowable as a Direct Cost: Yes

Allowable subject to the limitations. In general, the rental costs for facilities and equipment applicable to each budget period should be charged to that period.

+ Sabbatical Leave Costs

(See §200.430 Compensation—personal services)

Typically Allowable as a Direct Cost: Yes

+ Salaries and Wages

(See §200.430 Compensation—personal services)

Typically Allowable as a Direct Cost: Yes

Allowable. Compensation for personal services covers all amounts, including fringe benefits, paid currently or accrued.

• Charges for work performed by faculty members on awards during the summermonths or other periods not included in thebase salary period will be determined foreach faculty member at a rate notexceeding the base salary divided by theperiod to which the base salary relates.
• Compensation of Students: Tuitionremission and other forms ofcompensation paid as, or in lieu of, wagesto students (including fellows andtrainees).
• Time spent in the development of new or revised proposals is unallowable.

+ Service Charges

Typically Allowable as a Direct Cost: Yes

Allowable.

+ Severance Pay

Typically Allowable as a Direct Cost: Yes

Allowable only to the extent that such payments are required by law, employer- employee agreement, etc.

+ Staff Recruitment and Relocation

Typically Allowable as a Direct Cost: No

Staff Recruitment and Relocation costs should normally be treated as F&A costs, but may be allowable as direct charges under specific circumstances. See Advertising, Recruitment, or Relocation Costs.

+ Stipends

Typically Allowable as a Direct Cost: Yes

Allowable as cost-of-living allowances for trainees and fellows under NIH training grants and fellowships or other similar awards, per terms and conditions.

+ Subscriptions, Books and Periodicals

Typically Allowable as a Direct Cost: No

Subscription, book, and periodical costs should normally be treated as F&A.

+ Supplies

(See §200.453 Materials and supplies costs, including costs of computing devices)

Typically Allowable as a Direct Cost: Yes

Allowable.

+ Taxes

(See §200.470 Taxes (including Value Added Tax)

Typically Allowable as a Direct Cost: Yes

Allowable. Such costs include taxes that an organization is required to pay as they relate to employment, services, travel, rental, or purchasing for a project.

+ Temporary Dependent Care

(See §200.474 Travel costs)

Typically Allowable as a Direct Cost: No

2 CFR 200 allows temporary dependent care costs (care above and beyond regular dependent care) to be direct charged if certain conditions are met. Costs must be a direct result of the individual’s travel for the Federal award. Another condition is that the costs must be consistent with institutional policy. TNS policy does not allow temporary dependent care costs to be reimbursed using University funds; therefore, they cannot be reimbursed on a sponsored project. Also see Childcare Costs.

+ Termination or Suspension Costs

Typically Allowable as a Direct Cost: No

Unallowable with exceptions.

+ Trainee Costs

Typically Allowable as a Direct Cost: Yes

Allowable only under predoctoral and postdoctoral training grants.

+ Transportation of Property

Typically Allowable as a Direct Cost: Yes

Allowable for freight, express, cartage, postage, and other transportation services relating to goods either purchased, in process, or delivered, including instances when equipment or other property is moved from one grantee to another.

+ Travel

(See §200.474 Travel costs)

Typically Allowable as a Direct Cost: Yes

Allowable as a direct cost where such travel will provide direct benefit to the project. Must be consistent with TNS travel policy. Grantees must comply with the requirement that U.S.-flag air carriers be used by domestic grantees to the maximum extent possible when commercial air transportation is the means of travel between the U.S. and a foreign country or between foreign countries. This requirement shall not be influenced by factors of cost, convenience, or personal travel preference.