My approach would be to develop a two-column budget, with one column
 representing what you are asking from the sponsor, the other for the
 "cost-sharing" or in-kind estimate.  Each column would be summed up to
 a MTDC base, on which the IDC is then calculated.  Add each DC + IDC
 for a total proposal request and a total cost-share amount.  You are
 not asking the sponsor to pay IDC on the in-kind, but you want to show
 it as part of the total cost of doing the project.

 Susan Alberts
 Duke University
 xxxxxx@mail01.adm.duke.edu

______________________________ Reply Separator _________________________________
Subject: H2 Calculate IRC on Proposal
Author:  xxxxxx@health.state.ny.us at Internet
Date:    2/20/96 1:20 PM

I am working on a proposal that involves in-kind contributions from
my college, another college who is our collaborative partner, and
$$ amounts from a sponsor. When calculating the indirect cost recovery,
is it calculated against the total amount of the grant, or only  the
portion we are requesting from the sponsor? Also, can you please give
a justification for your answer. Thanks. Sorry this is such an elementary
question.
Sincerely,
MJ Armstrong
Coordinator, Sponsored Programs
WV Graduate College
(304)746-2519
xxxxxx@wvnvm.wvnet.edu