Universities and Indirect Costs for Federally Funded Research. CRS Report R48540, Version 3. Updated
Saved in:
| Title: | Universities and Indirect Costs for Federally Funded Research. CRS Report R48540, Version 3. Updated |
|---|---|
| Language: | English |
| Authors: | Marcy E. Gallo, Laurie Harris, Library of Congress, Congressional Research Service (CRS) |
| Source: | Congressional Research Service. 2026. |
| Availability: | Congressional Research Service. Web site: https://crsreports.congress.gov/ |
| Peer Reviewed: | N |
| Page Count: | 20 |
| Publication Date: | 2026 |
| Intended Audience: | Policymakers |
| Document Type: | Reports - Descriptive |
| Education Level: | Higher Education Postsecondary Education |
| Descriptors: | Universities, Federal Aid, Costs, Research and Development, Public Agencies, Government Role, Public Policy, Expenditures, Legislators |
| 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. Federal support for R&D comprises two main types of costs--"direct costs," which consist of researcher salaries, equipment, supplies, and other expenses that directly support or benefit an individual research project, and "indirect costs," also known as facilities and administrative (F&A) or overhead costs, which fund the infrastructure and support services for R&D but are not easily attributed to a specific project. The amount of federal funds that should be allocated to the direct costs, compared to the indirect costs, of federally funded R&D performed by IHEs has been a subject of debate since the 1940s. 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: | 2026 |
| Accession Number: | ED678611 |
| Database: | ERIC |
| FullText | Text: Availability: 0 CustomLinks: – Url: https://eric.ed.gov/contentdelivery/servlet/ERICServlet?accno=ED678611 Name: ERIC Full Text Category: fullText Text: Full Text from ERIC |
|---|---|
| Header | DbId: eric DbLabel: ERIC An: ED678611 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 3. Updated – 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>. 2026. – 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: 20 – Name: DatePubCY Label: Publication Date Group: Date Data: 2026 – 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="%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="%22Public+Agencies%22">Public Agencies</searchLink><br /><searchLink fieldCode="DE" term="%22Government+Role%22">Government Role</searchLink><br /><searchLink fieldCode="DE" term="%22Public+Policy%22">Public Policy</searchLink><br /><searchLink fieldCode="DE" term="%22Expenditures%22">Expenditures</searchLink><br /><searchLink fieldCode="DE" term="%22Legislators%22">Legislators</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. Federal support for R&D comprises two main types of costs--"direct costs," which consist of researcher salaries, equipment, supplies, and other expenses that directly support or benefit an individual research project, and "indirect costs," also known as facilities and administrative (F&A) or overhead costs, which fund the infrastructure and support services for R&D but are not easily attributed to a specific project. The amount of federal funds that should be allocated to the direct costs, compared to the indirect costs, of federally funded R&D performed by IHEs has been a subject of debate since the 1940s. 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: 2026 – Name: AN Label: Accession Number Group: ID Data: ED678611 |
| PLink | https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=eric&AN=ED678611 |
| RecordInfo | BibRecord: BibEntity: Languages: – Text: English PhysicalDescription: Pagination: PageCount: 20 Subjects: – SubjectFull: Universities Type: general – SubjectFull: Federal Aid Type: general – SubjectFull: Costs Type: general – SubjectFull: Research and Development Type: general – SubjectFull: Public Agencies Type: general – SubjectFull: Government Role Type: general – SubjectFull: Public Policy Type: general – SubjectFull: Expenditures Type: general – SubjectFull: Legislators Type: general Titles: – TitleFull: Universities and Indirect Costs for Federally Funded Research. CRS Report R48540, Version 3. Updated 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: 29 M: 01 Type: published Y: 2026 Titles: – TitleFull: Congressional Research Service Type: main |
| ResultId | 1 |
