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Use the off-campus indirect cost rate when the preponderance (50% or more) of work is performed in off-campus space.

Preponderance of work is determined by examining the proportion of time and effort that OHIO project personnel (faculty, staff, and students) spend working on project activities in on-campus vs. off-campus locations. Subawards and vendors are not included for this determination.

On-Campus – activity conducted in space owned and controlled by the University and for which the University is bearing the costs of the space from University sources. Costs associated with the space used for on-campus research and sponsored programs have been included in the facilities portion of the indirect cost rate.

Off-Campus – activity conducted in space not owned and controlled by the University for which the University is not bearing the costs of the space from University sources. Costs associated with the space used for off-campus research and sponsored programs have not been included in the facilities portion of the indirect cost rate.

Rented or Leased Space – space used for research and sponsored programs but not owned or controlled by the University, the costs of which are paid from University, sponsor, or donated sources are considered on-campus except where the space is direct charged to the sponsor through a grant or contract.

Federal Disclosure Statement (DS-2) Section 3.3.0:
For projects (a scope of work or activity with a separate budget and accounting) for which 50% or more of the salary and wages are incurred in facilities not owned and controlled by the University and for which rent is allocated as a direct cost to the project(s), the off-campus rate will apply to the entire project task.