The following rates are the current rates negotiated with the Federal government. Use these rates until the new rate agreement is signed. The date of the current agreement is 4/11/07. All rates are MTDC. Corporate-sponsored clinical trials: 30% TDC Basic/allied Research (corporate and commercial sponsors): 47.5% TDC These rates are applied to either total direct costs (TDC) or "modified total direct costs" (MTDC) as noted. Modified total direct costs consist of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000. Grants or contracts will not be subject to more than one rate. If more than 50% of a project is performed off-campus, then the off-campus rate will apply to the entire project. Any exceptions to the applicable rates must be requested by the Principal Investigator in writing and approved in writing by the Dean. The approved request must be submitted with the proposal to ORD for final approval by the Vice President for Research and Development prior to the processing and campus sign-off of the proposal.