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de minimis rate
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2 cfr 200.414
de minimis rate
grant budget
indirect cost rate
nicra
indirect cost rate
Indirect Cost Rate for Federal Grants: De Minimis, MTDC, and NICRA Explained
How the indirect cost rate works on federal grants: the 15 percent de minimis rate under 2 CFR 200.414(f), the MTDC base, a worked calculation, and NICRA basics.
GrantCue Team · Sep 8, 2026 · 13 min read
