Enhanced IDC return
Responsible Administrative Unit:
Research & Technology Transfer
Director of _Research Development
BACKGROUND AND PURPOSE
In limited circumstances, in order to help large, new Centers quickly reach a ‘critical mass’, the
office of the Senior Vice President for Research and Technology Transfer (VPRTT) can offer an
enhanced IDC return to the Centers.
To qualify for accelerated IDC return, the Center under consideration needs to have met the
• Be a fully-burdened (full-IDC) project: Federal — 50%; Non-Federal — 59.66%
• Be a Center eligible for IDC return (i.e., a Research Center or Research Institute);
• Approval by the VPRTT;
• Approval by the entity responsible for Center oversight (Department Head or Dean if not the
• Authorization by the Executive Vice President for Finance and Administration.
Indirect costs excluded from consideration for accelerated IDC return are:
• The VPRTT Research Development Fund (4% of IDC);
• The Deans’ Research Development Fund (4% of IDC);
• The Instrument Depreciation Fund managed by the VPRTT (Federal: 5.53%; Non-federal:
• Total IDC excluded from IDC return: Federal — 13.53%; Non-Federal —12.64%.
The following accelerated IDC return schedule is policy, as a % of total IDC collected:
100 - 13.53 = 86.47
100 - 12.64 = 87.36
*This value represents the total IDC return to the Center. The distribution within a Center will
depend on Center Distribution policies.