{"id":6289,"date":"2026-04-20T13:13:02","date_gmt":"2026-04-20T17:13:02","guid":{"rendered":"https:\/\/sciences.ucf.edu\/research\/?p=6289"},"modified":"2026-05-01T13:14:10","modified_gmt":"2026-05-01T17:14:10","slug":"update-nih-implementation-of-uniform-administrative-requirements-for-federal-financial-assistance-notice-number-not-od-26-072","status":"publish","type":"post","link":"https:\/\/sciences.ucf.edu\/research\/update-nih-implementation-of-uniform-administrative-requirements-for-federal-financial-assistance-notice-number-not-od-26-072\/","title":{"rendered":"Update – NIH Implementation of Uniform Administrative Requirements for Federal Financial Assistance Notice Number: NOT-OD-26-072"},"content":{"rendered":"

NIH has issued\u00a0Notice\u00a0<\/strong>NOT\u2011OD\u201126\u2011072<\/strong><\/a>, clarifying its implementation of Uniform Guidance requirements related to indirect costs. The notice rescinds recent NIH flexibilities and confirms a return to the indirect cost framework that has governed NIH awards since\u00a0FY 2017<\/strong>.<\/p>\n

NIH explains that\u00a0FY 2026 appropriations language<\/strong>\u00a0requires the agency to apply indirect cost provisions\u00a0\u201cto the same extent and in the same manner\u201d<\/i>\u00a0as was done in FY 2017, when NIH operated under\u00a045 CFR Part 75<\/strong>. As a result, NIH will\u00a0not implement the updated indirect cost thresholds included in the 2024 revisions to 2 CFR Part 200 at this time<\/strong>, despite having previously adopted certain Uniform Guidance updates. Instead, the indirect cost provisions of 45 CFR Part 75 will continue to apply to NIH awards.<\/p>\n

Please review the key updates below and apply them to all affected NIH proposals, budget justifications, and award setups.<\/p>\n

Key Takeaways:<\/strong><\/p>\n

Subaward MTDC Threshold Has Reverted to $25,000<\/u><\/strong><\/p>\n

NIH will not apply the expanded $50,000 Modified Total Direct Cost (MTDC) threshold.\u00a0 Budgets should apply indirect costs on only the first $25,000 of each subaward for NIH proposals and awards.<\/p>\n