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Foundation Center

Ray Cuellar
Resource Development Specialist
5885 Haven Ave., AD 109B
Rancho Cucamonga, CA 91737-3002
Phone: 909-652-6469

Participant Support Costs

| Salaries & Wages | Benefits | Materials and Supplies | Equipment | Travel | Participant Support Costs |
| Other Direct Costs | Facilities and Administrative (F&A) Costs |


Participant Support Costs, such as travel for field trips, workshops or conferences, are allowable. Participant Support Costs may include stipends, meal allowances, travel allowances, bus rental and registration fees paid on behalf of participants engaging in the activities. Participant Support Costs should be included in the appropriate line item. For example, the costs for bus rental, lodging and related meals should be included in Travel. The cost for stipends or registration fees should be included under Other Direct Costs, and so on.

Some sponsors exclude Participant Support Costs from the Modified Total Direct Cost (MTDC) calculation for Facilities and Administrative Costs (F&A). Therefore it is important to verify sponsors' policies regarding whether or not these costs should be treated as direct costs.

Rev. 1/28/14