An official website of the United States government.

This is not the current EPA website. To navigate to the current EPA website, please go to This website is historical material reflecting the EPA website as it existed on January 19, 2021. This website is no longer updated and links to external websites and some internal pages may not work. More information »

EPA Grants

How to Prepare an Indirect Cost Rate Proposal for a Non-profit Organization

In addition to direct costs, the EPA supports a policy of full reimbursement of indirect costs also known as facilities and administrative (F&A) costs or overhead for most grant programs. Indirect costs are those costs of an institution or organization that are not readily identifiable with a particular project or activity but are necessary to the general operation of the organization and the conduct of its grant activities.

The file attached below is EPA's non-profit recipient training guide on indirect costs.

You may need a PDF reader to view some of the files on this page. See EPA’s About PDF page to learn more.