The 2022 Heritage Foundation report analyzed 82 universities concerning the indirect cost rates from federal and private research grants. Of the 72 universities that confirmed their rates, 67 accepted private research grants with zero percent indirect cost coverage. Only three institutions—University of Alabama at Birmingham, MIT, and University of Michigan—refused to accept lower rates from private foundations compared to federal rates. The NIH notice corroborated these findings, noting specific indirect cost requirements from other institutions like Harvard and Caltech. The report raises questions about funding practices and transparency in indirect costs for research.
Of the 72 universities analyzed, 67 accepted private grants with zero percent indirect cost coverage, mirroring findings from the NIH notice on research funding.
Heritage Foundation research concluded only three universities refuse lower indirect cost rates from private foundations compared to what they negotiate with federal agencies.
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