EPA is the cognizant Federal agency for mostly non-profit recipients and a few State and local government organizations. If EPA is your organizations cognizant Federal agency, you must submit an indirect cost (IDC) rate proposal to EPA to negotiate your indirect rate.

Non-Profits

Please review the U.S. Department of Interior, Interior Business Center (IBC) indirect cost rate information page for non-profit recipients at Proposal Submittal Instructions for Nonprofit Organizations.

New non-profit recipients should email their IDC proposals to EPA's IDC email box at OGD_IndirectCost@epa.gov. 

Recipients that have already established an IDC review/approval relationship with EPA generally send proposals directly to IBC and copy the IDC email box/Compliance Team.

State and Local Governments

Please review the Department of Interior’s Interior Business Center (IBC) page for state and local governments at Proposal Submittal Instructions for Insular Areas, State, and Local Governments.

EPA's point of contact for state and local governments is Jacqueline Smith, who can be reached at (202) 564-5055. State and local recipients should send their IDC proposals to the State and Local IDC email box at smith.jacqueline@epa.gov.

Other Entity Types

Other entity types should refer to 2 CFR 200 for their cognizant Federal agency.