DETERMINING GOVERNMENT INDIRECT COST RATES FOR NYC'S HUMAN SERVICE ORGANIZATIONS

UJA-Federation of New York (UJA) identifies and meets the needs of New Yorkers and Jews everywhere through the power of collective action. UJA engaged a Capstone team in improving the fiscal functioning of NYC's nonprofit human services sector by proposing funding and policy solutions that can augment indirect cost reimbursement. The team analyzed the current work of UJA, government indirect cost policies, and their impact on nonprofit organizations. The team then gathered policy and financial information from UJA grantees and city agencies using methodologies that included surveys, a literature review, an environmental scan, interviews, and financial analysis. This research culminated in policy recommendations encouraging the adoption of a standardized overhead rate structure and introduced a process for UJA to formalize contract allowances.