Is F&A assessed on sponsorship supporting a visiting scholar or student?

Answer

It depends on the source of the funding, the scope or work, or assignment of the visiting scholar or student. If the source of the funding is a commercial entity, then the negotiated rate should be charged. If the source of funding is a non-profit, foundation, or governmental entity, then the first $10,000 of support is exempted from F&A with any amount in excess of $10,000 being subject to a minimum of 10% or the rate specified by the sponsor.