It is the Spencer Foundation's policy not to pay indirect costs on any proposal requesting an award of $75,000 or less. For research grant proposals requesting over $75,000, the Foundation will pay indirect costs equaling up to 15% of the direct costs of the proposed project. The Foundation does not pay government-approved overhead rates on research grants. The following expenses are examples of charges the Foundation considers institutional infrastructure costs and will not allow as direct costs in a research budget: office rent, grants and contracts office expenses, institutional and departmental administrative expenses, institutional and departmental information technology expenses, and accounting and legal services.
For all other grant proposals requesting an award greater than $75,000 (e.g., fellowship and training grants), it is the Foundation's policy not to pay indirect costs. In these grant proposals, necessary administrative costs related to the request can be built into the direct costs of the proposal, but the Foundation will generally not accept institutional infrastructure costs to be included within the budget.
The Foundation reviews each budget individually for the appropriateness of the direct costs being requested.