Key Dates

Related Announcements

• January 13, 2025. NIH Implementation of Uniform Administrative Requirements for Federal Financial Assistance. See Notice NOT-OD-25-059.
• March 25, 2026. Publication of the Revised NIH Grants Policy Statement (Rev. March 2026) for Fiscal Year 2026. See Notice NOT-OD-26-057.

Issued by

NATIONAL INSTITUTES OF HEALTH (NIH)

Purpose

This Notice updates NIH’s implementation of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The administrative flexibilities and updates outlined in the 2024 revisions to 2 CFR 200 have been incorporated into the FY26 issuance of the NIH Grants Policy Statement that was issued on March 25, 2026 (see NOT-OD-26-057).

However, under the Consolidated Appropriations Act for FY 2026, (P.L. 119-75, Division B, Title II, Sec. 224), the provisions relating to indirect costs in 45 CFR 75 continue to apply to NIH awards. Consistent with the statute, NIH will not apply updated thresholds outlined within 2 CFR Part 200, at this time.

Therefore, the following flexibilities outlined in NOT-OD-25-059 are hereby rescinded.

• 2 CFR 200.1 – Modified Total Direct Cost Definition - Calculating Indirect Costs
• 2 CFR 200.414(f) - De Minimis Indirect Rate

Inquiries

Please direct all inquiries to:

NIH Office of Policy for Extramural Research Administration
Division of Grants Policy
[email protected]