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Who Can Apply & Project Formats Application Budget Instructions Grant Instructions and Application Forms: |
Project sponsors should realistically estimate how much money is needed
from IHC, with the sponsor supplying as many resources as possible as
part of cost share. The actual grant request should be for funds that
are absolutely essential for the project, money simply unavailable from
internal or contributed resources. Sponsors should also remember that
grants are awarded competitively, and as competition for limited funds
increases, applications that are over-budgeted are less likely to receive
support.
IHC requires that you provide budget information in two parts: 1. The Budget Summary Form (included in this booklet) COST-SHARE MATCHING REQUIREMENTS Cost-share includes project costs not being paid by IHC. It must be at least equal to the amount requested from IHC. Cost-share may not include other federal funds. In-kind cost-share includes donated time, facilities, supplies, duplicating, travel costs, etc. In-kind does not involve cash outlays, but is calculated at a cash value. Cash cost-share includes any items that require a cash outlay. BUDGET SUMMARY FORM Complete the form provided. You may leave lines blank if you are not requesting funds and/or have no cost-share expenditures anticipated for the line item. In-kind and Cash Cost-share is explained on the form. BUDGET NARRATIVE Include a separate Budget Narrative, numbered according to the Budget Categories on the Budget Form, that shows the detailed breakdown of all items, and demonstrates clearly how each item is calculated. Following are descriptions and instructions about restrictions, if any, for each category. 1. Salaries and Wages This category includes the costs of salaries and wages for implementing a project. It also includes fringe benefits. Project personnel on the regular payroll of the sponsoring organization or hired specifically for this project are included in this category. Salaries should be calculated by the number of hours or days (or the percent of time to be spent on project activities), multiplied by a fixed rate of pay (i.e. 100 hours x $15/hour, or 5 days x $100/day). Rates should be based upon the usual salary figure of the person performing the service or the fair market value of such services. Costs for fringe benefits should be figured at the institution's standard rate. In all cases, the sponsoring organization is responsible for any salary benefits required by law, automatic pay raises, or other "hidden" personnel costs, whether or not they are specifically requested in the budget. These include, but are not limited to, Employer's Liability costs, Worker's Compensation, FICA, and Unemployment. If personnel on salary perform multiple functions in the project (for instance, a project director might also be a humanities scholar who gives a lecture), specific functions and the rate(s) of pay for each should be described carefully in the budget narrative under the appropriate budget section. Costs such as those enumerated above should realistically reflect the amount of time necessary for project activities. The sponsor may ask that some of these costs be paid with grant funds, but usually administrative support is listed under the sponsor's cost share. It is wise to keep administrative costs relatively low in relation to the total budget. 2. Fees and Honoraria People who perform specific services for a project but are not on regular salary with the sponsoring organization usually command fees or receive honoraria, i.e. stipends for services for which fees are not legally or traditionally required. For instance, a public relations consultant or a member of a professional trade union usually would be paid a standard fee for work done on a project. On the other hand, a scholar presenting a talk, writing an essay, or performing a similar or related service would, ordinarily, be paid an honorarium. Fringe benefits should not be paid for fees or honoraria. Both fees and honoraria are legitimate budget items that can be paid with grant funds and/or as cost-share. The amounts for each should be fair, but there is no simple formula to determine a reasonable payment. In the past, and depending on what function they fulfilled, participants' fees or honoraria have ranged from $50 per day to as much as $500 for a public presentation. Panelists or moderators generally receive less than those delivering lectures or making other public presentations. Whatever figures are negotiated between a sponsor and a consultant, the sponsor is responsible for establishing a clear and persuasive relationship between the dollar amounts listed, the qualifications of the consultant, the work to be done, and the value of the particular service to the project. In the event that the Council judges a project to be worthwhile, but that an individual's fee is too high, it may choose to pay only a portion of the fee. The Council will consider extraordinary stipends for speakers of particular renown and national eminence for the purpose of enhancing public understanding of the humanities. However, requests for such fees are scrutinized to determine the value of a particular speaker to the project.
3. Travel and Per Diem Travel and per diem should be budgeted at the sponsoring organization's standard rate. Sponsors may also calculate travel expenses as follows: Travel - in a private vehicle at the mileage rate established by the IRS, car rental (and gas) at reasonable rates, or coach airfare rates. Lodging and meals - per diem should be paid at no more than the rate allowed by the state of Idaho. 4. Supplies, Postage, Telephone Supplies include such items as pens, tape, film, paper, etc. Postage includes amounts needed for general correspondence to implement the project. (Postage for publicity flyers, press releases, etc. should be included under #5. Promotion.) Telephone expenses should be estimated on a pro-rated basis, depending on how much you expect to use the telephone for project activities. The budget narrative should itemize these expenses with reasonable detail. 5. Promotion - Printing, Postage, Media Advertising This category included in-house and outside printing costs for publicity posters, flyers, press releases, and other materials used to advertise the project. The cost for postage to mail these materials is also included. (General postage costs are listed under #4. Supplies, Postage, Telephone.) Media advertising includes amounts paid to or donated by newspapers, radio, and television stations for ads promoting the event. (While press releases may be used to advertise the event, only paid ads should be included in this category.) These expenses can be paid with grant funds and/or used as cost sharing. 6. Facilities and Equipment Rental of equipment, office space (which may include utilities), and rental of space for project events is a legitimate budget item. Office space and equipment should be estimated on a pro-rated basis, depending on how much you expect to use these items for project activities. Costs for the facility used for a project's public event should be based on normal rental fees for this facility. These expenses are normally a major source of cost sharing for the
sponsor, though grant funds may be used. 7. Printing and Copying Include all non-promotional photocopying and other printing in this category (both in-house and outside copying). This may include general office copying as well as copying of audience evaluation forms, discussion guides or follow-up materials, such as the proceedings of a conference. These costs can be supported either through grant funds and/or cost sharing. 8. Other All expenses (except indirect costs) that do not fit into one of the categories above should be itemized under "Other." 9. Subtotal of Project Costs This is a subtotal used for indirect costs purposes. If there are no indirect costs, leave this line blank. No narrative explanation is needed for this line item.
Some organizations may wish to claim indirect costs. Indirect costs are those costs incurred by organizations that are not easily identified as specific to a project. Typical examples are allowances on buildings and equipment, the cost of operating and maintaining facilities, and general (non-project) administration expenses. Indirect costs may be included as cost-share. Organizations without federally negotiated indirect cost rates are
not eligible for support of indirect costs. Such organizations should,
if they choose, itemize expenses normally included as indirect costs
in their budgets. If you have questions about how to compute indirect costs, contact IHC staff.
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