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Common Fee Assessments
To manage the cost of doing business, UB assesses units for personnel related services, income-generating efforts and research activities. Learn how and on what funds UB applies fees to business operations.
On this page:
Fringe Benefits cost refer to those disbursements incurred for the benefit of employees that are not part of their pay (expressed as a percentage).
Research Foundation Fringe Rates
| FY 2027 | FY 2028 | FY 2029 | FY 2030 | FY 2031 | |
|---|---|---|---|---|---|
| FY 2027 | FY 2028 | FY 2029 | FY 2030 | FY 2031 |
| 7/1/26- 6/30/27 | 7/1/27- 6/30/28 | 7/1/28- 6/30/29 | 7/1/29- 6/30/30 | 7/1/30- 6/30/31 |
Research Foundation Employees | 36.50% | 36.50% | 37.50% | 38.00% | 38.00% |
SUNY Summer-only Appointments | 14.00% | 14.00% | 14.50% | 14.50% | 14.50% |
Graduate Students | 13.00% | 13.50% | 13.50% | 13.50% | 13.50% |
SUNY Undergraduate Students | 5.50% | 5.50% | 5.50% | 5.50% | 5.50% |
Research Foundation Post-Doctoral Employee | 30.00% | 31.00% | 31.00% | 30.00% | 30.00% |
SUNY Employees (IFR) | 57.35% | 60.82% | 62.37% | 63.96% | 65.61% |
The General University Service Fee is a flat rate charged to revenue deposited in State Income Fund Reimbursable (IFR), University at Buffalo Foundation(UBF), Research Foundation(RF) or Campus Dining and Shops (CDS) accounts.
Effective November 1, 2011
| General University Service Fee (GUSF) | 13.00% |
The Salary Recovery Fee is a flat fee, charged on Salary Recovery funds deposited into Income Fund Reimbursable (IFR) Accounts. These funds are utilized to preserve research infrastructures, service and facility compensation.
Effective November 1, 2011
| Salary Recovery Fee | 20.00% |
Indirect costs are real costs related to sponsored projects that are not easily attributable to individual projects, such as maintenance, security, heating, cooling, lighting, space, disposal of hazardous waste, secretarial support, the library, and cost of compliance with government regulations.
F&A or Indirect Cost Rates
Type | On-Campus | Off-Campus | ||||
| Fiscal Year | 2026 | 2027 | 2028 | 2026 | 2027 | 2028 |
| Research | ||||||
|---|---|---|---|---|---|---|
Federal or federal flow through | 60.1% MTDC | 60.1% MTDC | 60.1% MTDC | 26% MTDC | 26% MTDC | 26% MTDC |
| Non-Federal | 60.1% TDC | 60.1% TDC | 60.1% TDC | 26% TDC | 26% TDC | 26% TDC |
| Instruction | ||||||
Federal or federal flow through | 55.5% MTDC | 55.5% MTDC | 55.5% MTDC | 26% MTDC | 26% MTDC | 26% MTDC |
| Non-federal | 55.5% TDC | 55.5% TDC | 55.5% TDC | 26% TDC | 26% TDC | 26% TDC |
| Other Sponsored Programs | ||||||
| Federal or federal flow through | 42% MTDC | 42% MTDC | 42% MTDC | 26% MTDC | 26% MTDC | 26% MTDC |
| Non-federal | 42% TDC | 42% TDC | 42% TDC | 26% TDC | 26% TDC | 26% TDC |
| Clinical Trials | ||||||
| Federal or federal flow through | 60.5% MTDC | 61% MTDC | 60.1% MTDC | 26% MTDC | 26% MTDC | 26% MTDC |
| Non-federal | 32% TDC | 32% TDC | 32% TDC | 32% TDC | 32% TDC | 32% TDC |
| IPA | ||||||
| Federal or federal flow through | 8.5% MTDC | 8.5% MTDC | 8.5% MTDC | 8.5% MTDC | 8.5% MTDC | 8.5% MTDC |
| Non-federal | 8.5% TDC | 8.5% TDC | 8.5% TDC | 8.5% | 8.5% TDC | 8.5% TDC |
| Type | Endowment Principal Gifts | Expendable Gifts |
|---|---|---|
| Amount | 0% | 5% |
Endowment Fund Revenues
No fee is deducted from any gifts to the principal of an endowment. However, an endowment fee amounting to approximately 1% of the value of each endowment fund is charged each year.
Charitable Trusts and Gift Annuities
An annual fee of approximately 0.5% of the beginning-of-the-year market value is charged for all charitable trusts we administer. A fee of less than 0.5% of the beginning-of-the-year market value is charged on the annual income allocation for all gift annuities we administer. Standard gift revenue fees are applied to the final distribution of trust or annuity assets. Standard gift revenue fees are applied upon receipt of distribution from the trust for charitable trusts we do not administer.
Sponsored Program Revenues
The office of Sponsored Projects Services determines the fee structure for privately funded sponsored programs.
Activity and Service Revenues
Most non-gift revenues, including activities and service revenues, are subject to the General University Service Fee (GUSF) established by UB.
Related Policies, Training and Links
Policies
Training
Contact an Expert
IFR Fringe and GUSF
![Sean Gardner.]()
Sean Gardner
IFR, Revenue Accounting and Treasury Management
Financial Management
Phone: 716-645-2621
Email: spg1@buffalo.edu
RF Fringe and Indirect Cost Rate
Salary Recovery Fee
Erin Guiffrida
IFR, Revenue Accounting and Treasury Management
Financial Management
Phone: 716-645-2601
Email: erinhunt@buffalo.edu