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Office of Sponsored Awards Management


Other Direct Costs

Other direct costs are expenses directly related to a proposed project that do not fall under major budget categories like personnel, equipment or travel. Some common examples of other direct costs are graduate student tuition, materials and supplies and rental equipment or facilities.

Some costs, such as postage, local telephone service and memberships, are not allowable as direct costs under federal funds. Refer to the SAM Guidelines for Determining the Allowability of Costs on Sponsored Projects [pdf] document for guidance on allowability of these costs. For federal sponsored projects, refer to OMB Uniform Guidance - Subpart E-Cost Principles, General Provisions for Selected Items of Cost for additional guidance.

This section provides details on incorporating some of the most common "other direct costs" into your project budget.