Thanks to all of you who responded to my question regarding calculating
IDC on subcontracts from the U.S. Department of Education!  FYI, I
received two different opinions on this subject from my colleagues, one
of which was confirmed by the DoE program officer -- we are supposed to
charge the 8% IDC rate on the first $25,000 of the subcontract only.

Thanks again for your timely assistance!

Victoria Jensen
Associate Director
Office of Research and Sponsored Programs
California State University, Hayward