REVISED OCTOBER 2018. This document applies to all NIH grants and cooperative agreements for budget periods beginning on or after October 1, 2018

foreign grants, foreign organizations, international organizations, foreign components, foreign sites

16.6 Allowable and Unallowable Costs

The cost principlesThe government-wide principles, issued by OMB (or, in the case of commercial organizations, the Federal Acquisition Regulation [48 CFR 21], or, in the case of hospitals, 45 CFR 75, Appendix IX, "Principles For Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals"), on allowability and unallowability of costs under federally sponsored agreements. See Cost Considerations-The Cost Principles for additional details. that apply to foreign organizations depend on the type of organization, i.e., for a university, 45 CFR 75, Subpart E-Cost Principles would apply, with the following exceptions: