Direct costs are those costs that can be identified with a high degree of accuracy as specifically belonging to a project. Examples of direct costs that might be included on a sponsored project or program, unless specifically unallowed according to the sponsor’s proposal guidelines, are as follows:
- Salaries and associated fringe benefits for faculty and research staff
- Salaries and associated fringe benefits for post-docs.
- Stipend for graduate and undergraduate students
- Capital equipment (over $5,000)
- Materials and supplies
- Publication costs
- Foreign and/or domestic travel
- Subawards to other institutions
- Graduate student tuition
- Participant support - Direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with meetings, conferences, symposia, or training projects. Since guidelines vary from sponsor to sponsor and from program to program, it is important to refer to agency and program-specific guidelines.