The USFS implements sponsored projects in MANY diferent ways and
accepts MANY different rates depending upon the office that is generating
the agreement.  After much difficulty I finally was able to get a handout
that listed the various funding mechanisms and the allowable IDC.  The
following is a summary (my copy is in small print and hard to read, so I
believe, but cannot guarantee, that the citations are correct):

 Challenge Cost-share Agreements (current appropriation act)
 Allowable - no specific restrictions (we generally get 10% of TDC)
 Grants (which almost never happen) (see FSM 1581.01a-u)
 Allowable at negotiated rate
 Cooperative Agreements (see FSM 1581.01a-u)
 Unallowable for "State Cooperative Institutions" 7 U.S.C. 3103
 Allowable - no specific restrictions for other institutions
 Research Joint Venture Agreement (7 U.S.C. 3318(b))
 Unallowable for "State Cooperative Institutions" (7 U.S.C. 3103)
 10% limit if funded with USDA appropriation
 Research Cost Reimbursement (7 USC 3319a)
 Not to Exceed 10% of direct costs
 Procurement Contract (41 USC 251-200)
 Allowable at negotiated rate

Terry A. May, Ph.D.                       Voice:    520-523-6788
  Director of Research Administration     FAX:      520-523-1075
  Office of Grant & Contract Services     INTERNET: xxxxxx@nau.edu
  100 Babbitt Admin. Ctr., Box 4130
  Northern Arizona University
  Flagstaff, AZ  86011-4130