COGR provides this compilation of resources, many developed by COGR, explaining Facilities and Administrative (F&A/Indirect) costs, the importance of these costs to performing research, and the necessity of their reimbursement.
COGR works with AAU, APLU, AAMC, ACE, NACUBO, and AIRI to update F&A Cost Reimbursement Materials:
- National Organizations Announce Joint Effort to Develop a New Indirect Costs Funding Model (April 8, 2025)
- Joint Association on Indirect Costs Materials and Resources
- JAG FAIR model information including a summary, FAQs, town hall recordings, and feedback forms are available.
- Joint Association on Indirect Costs Materials and Resources
- Joint Associations Group (JAG) Statement on FAIR Model (September 5, 2025)
- July 15 Town Hall Recording: Joint Associations Group (JAG) on Indirect Costs: Virtual Town Hall on the FAIR Model
- Frequently Asked Questions (FAQs) on JAG Effort and FAIR Model (July 15, 2025)
- Joint Associations Group on Indirect Costs Shares Subject Matter Expert Recommendations with Research Community - June 12, 2025
- Joint Associations Group (JAG) Release of Recommendations of the JAG Subject Matter Experts Group Informational Webinar on 6/12 and Town Hall on 6/17
- May 8 & May 12 Town Hall Recordings: National Town Hall Webinars by the Joint Associations Group (JAG) on Indirect Costs-Toward a New Indirect Costs Funding Model
- Key F&A Messaging Points (Released April 2, 2025, Log in required)
- Understanding the Real Costs of Research (Released February 2025, embedded below)
- Facilities & Administrative (F&A) Costs of Research: One Pager (Released February 2025), PowerPoint Download (Log In Required), Guide to Updating Websites (Log in Required)
- Costs of Federal Research Infographic (Updated December 2024)
- Frequently asked questions about F&A costs of federally sponsored university research
- Breaking Down the Costs of Federal Research at Universities
- Comparing foundations to federal government research support (December 2024)– this document provides comparisons between federal and foundation support for research, particularly in how they reimburse F&A costs.
COGR Resources:
- F&A Cost Rates are NOT a Percent of the Total Award (Graphic, February 2025)
- F&A Survey Capstone: Cost Reimbursement Rates, Actual Reimbursement, and Growing Regulatory Burden (December 2024)
- Appendix 3 - COGR Member Universities to 2023 F&A Cost Reimbursement Rate Survey (10/14/25)
- Additional Reports from the COGR 2023 F&A Survey of Cost Rates Available Here
- Results from the COGR Survey on the Cost of Complying with the New NIH DMS Policy (May 2023)
- Research Security and the Cost of Compliance – Phase I Report, Disclosure Requirements (November 2022)
- Excellence in Research: The Funding Model, F&A Reimbursement, and Why the System Works (April 2019)
- Finances of Research Universities (June 2014)
- Additional Materials on F&A and the Cost of Research
Additional Resources:
- Universities and Indirect Costs for Federally Funded Research (Congressional Research Service Report, May 16, 2025, COGR cited)
- NIH Indirect Costs Policy for Research Grants: Recent Developments
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