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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

Materials and Supplies

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

office supplies

Materials and supplies are consumable items (e.g., books, chemicals, laboratory glass, brochures, handouts, etc.) used to carry out the services, activities and/or research described in the Proposal Narrative.

Materials and supplies should be categorized into broad categories. For example a single line item for glassware may be used to describe the total cost for sets of beakers, microscope slides and petri dishes. The description of the number and types of glassware should be included in the Budget Justification.

Costs for supplies should include the purchase price for the items, applicable sales tax and shipping & handling. Appropriate methods for estimating costs include price quotes, catalog pricing or historical costs for similar projects.

Costs for materials and supplies must be specific to the project and should not include general or miscellaneous items.

Rev. 1/28/14