View in EDS

Universities and Indirect Costs for Federally Funded Research. CRS Report R48540, Version 2

Saved in:
Bibliographic Details
Title: Universities and Indirect Costs for Federally Funded Research. CRS Report R48540, Version 2
Language: English
Authors: Marcy E. Gallo, Laurie Harris, Library of Congress, Congressional Research Service (CRS)
Source: Congressional Research Service. 2025.
Availability: Congressional Research Service. Web site: https://crsreports.congress.gov/
Peer Reviewed: N
Page Count: 19
Publication Date: 2025
Intended Audience: Policymakers
Document Type: Reports - Descriptive
Education Level: Higher Education
Postsecondary Education
Descriptors: Universities, Educational Research, Federal Aid, Costs, Research and Development, Computation, Educational Finance, Public Agencies, Government Role, Legislators, Public Policy, Expenditures
Abstract: The federal government is the largest source of academic research and development (R&D) funding in the United States, providing funds through more than two dozen federal agencies. U.S. colleges and universities, often referred to as institutions of higher education (IHEs), play a role in the U.S. R&D ecosystem and in supporting American innovation, competitiveness, and economic growth. In 2023, federal funding accounted for $53 billion of the $102 billion in R&D performed at IHEs. This report provides an overview of indirect costs, including how indirect costs are calculated; the history of debates over federal funding for indirect costs and selected federal activities associated with indirect costs, including recent actions by the National Institutes of Health (NIH), the Department of Energy (DOE), the National Science Foundation (NSF), and the Department of Defense (DOD); and options and considerations for Congress regarding potential changes to current indirect-cost-related policies. The report focuses specifically on indirect costs associated with federally funded research at IHEs.
Abstractor: ERIC
Entry Date: 2025
Accession Number: ED674645
Database: ERIC
FullText Text:
  Availability: 0
CustomLinks:
  – Url: https://eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=ED674645
    Name: ERIC Full Text
    Category: fullText
    Text: Full Text from ERIC
Header DbId: eric
DbLabel: ERIC
An: ED674645
AccessLevel: 3
PubType: Report
PubTypeId: report
PreciseRelevancyScore: 0
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: Universities and Indirect Costs for Federally Funded Research. CRS Report R48540, Version 2
– Name: Language
  Label: Language
  Group: Lang
  Data: English
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Marcy+E%2E+Gallo%22">Marcy E. Gallo</searchLink><br /><searchLink fieldCode="AR" term="%22Laurie+Harris%22">Laurie Harris</searchLink><br /><searchLink fieldCode="AR" term="%22Library+of+Congress%2C+Congressional+Research+Service+%28CRS%29%22">Library of Congress, Congressional Research Service (CRS)</searchLink>
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="SO" term="%22Congressional+Research+Service%22"><i>Congressional Research Service</i></searchLink>. 2025.
– Name: Avail
  Label: Availability
  Group: Avail
  Data: Congressional Research Service. Web site: https://crsreports.congress.gov/
– Name: PeerReviewed
  Label: Peer Reviewed
  Group: SrcInfo
  Data: N
– Name: Pages
  Label: Page Count
  Group: Src
  Data: 19
– Name: DatePubCY
  Label: Publication Date
  Group: Date
  Data: 2025
– Name: Audience
  Label: Intended Audience
  Group: Audnce
  Data: Policymakers
– Name: TypeDocument
  Label: Document Type
  Group: TypDoc
  Data: Reports - Descriptive
– Name: Audience
  Label: Education Level
  Group: Audnce
  Data: <searchLink fieldCode="EL" term="%22Higher+Education%22">Higher Education</searchLink><br /><searchLink fieldCode="EL" term="%22Postsecondary+Education%22">Postsecondary Education</searchLink>
– Name: Subject
  Label: Descriptors
  Group: Su
  Data: <searchLink fieldCode="DE" term="%22Universities%22">Universities</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Research%22">Educational Research</searchLink><br /><searchLink fieldCode="DE" term="%22Federal+Aid%22">Federal Aid</searchLink><br /><searchLink fieldCode="DE" term="%22Costs%22">Costs</searchLink><br /><searchLink fieldCode="DE" term="%22Research+and+Development%22">Research and Development</searchLink><br /><searchLink fieldCode="DE" term="%22Computation%22">Computation</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Finance%22">Educational Finance</searchLink><br /><searchLink fieldCode="DE" term="%22Public+Agencies%22">Public Agencies</searchLink><br /><searchLink fieldCode="DE" term="%22Government+Role%22">Government Role</searchLink><br /><searchLink fieldCode="DE" term="%22Legislators%22">Legislators</searchLink><br /><searchLink fieldCode="DE" term="%22Public+Policy%22">Public Policy</searchLink><br /><searchLink fieldCode="DE" term="%22Expenditures%22">Expenditures</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: The federal government is the largest source of academic research and development (R&D) funding in the United States, providing funds through more than two dozen federal agencies. U.S. colleges and universities, often referred to as institutions of higher education (IHEs), play a role in the U.S. R&D ecosystem and in supporting American innovation, competitiveness, and economic growth. In 2023, federal funding accounted for $53 billion of the $102 billion in R&D performed at IHEs. This report provides an overview of indirect costs, including how indirect costs are calculated; the history of debates over federal funding for indirect costs and selected federal activities associated with indirect costs, including recent actions by the National Institutes of Health (NIH), the Department of Energy (DOE), the National Science Foundation (NSF), and the Department of Defense (DOD); and options and considerations for Congress regarding potential changes to current indirect-cost-related policies. The report focuses specifically on indirect costs associated with federally funded research at IHEs.
– Name: AbstractInfo
  Label: Abstractor
  Group: Ab
  Data: ERIC
– Name: DateEntry
  Label: Entry Date
  Group: Date
  Data: 2025
– Name: AN
  Label: Accession Number
  Group: ID
  Data: ED674645
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=eric&AN=ED674645
RecordInfo BibRecord:
  BibEntity:
    Languages:
      – Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 19
    Subjects:
      – SubjectFull: Universities
        Type: general
      – SubjectFull: Educational Research
        Type: general
      – SubjectFull: Federal Aid
        Type: general
      – SubjectFull: Costs
        Type: general
      – SubjectFull: Research and Development
        Type: general
      – SubjectFull: Computation
        Type: general
      – SubjectFull: Educational Finance
        Type: general
      – SubjectFull: Public Agencies
        Type: general
      – SubjectFull: Government Role
        Type: general
      – SubjectFull: Legislators
        Type: general
      – SubjectFull: Public Policy
        Type: general
      – SubjectFull: Expenditures
        Type: general
    Titles:
      – TitleFull: Universities and Indirect Costs for Federally Funded Research. CRS Report R48540, Version 2
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: Library of Congress, Congressional Research Service (CRS)
      – PersonEntity:
          Name:
            NameFull: Marcy E. Gallo
      – PersonEntity:
          Name:
            NameFull: Laurie Harris
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 16
              M: 05
              Type: published
              Y: 2025
          Titles:
            – TitleFull: Congressional Research Service
              Type: main
ResultId 1