Institutions of Higher Education.

A non-cash contribution (i.e. volunteer time, land, etc.), made by parties other than the grantee or sub-grantee, that makes up part or all of the grantee match.

Any Indian tribe, band, nation, or other organized group or community, including any Alaska Native village or regional or village corporation as defined in or established pursuant to the Alaska Native Claims Settlement Act (43 U.S.C. Chapter 33), which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians (25 U.S.C. 450b(e)). See annually published Bureau of Indian Affairs list of Indian Entities Recognized and Eligible to Receive Services.

Those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. To facilitate equitable distribution of indirect expenses to the cost objectives served, it may be necessary to establish a number of pools of indirect (F&A) costs. Indirect (F&A) cost pools must be distributed to benefitted cost objectives on bases that will produce an equitable result in consideration or relative benefits derived.

The documentation prepared by a non-Federal entity to substantiate its request for the establishment of an indirect cost rate as described in 2 CFR 200 appendices III through VII and appendix IX.

Property having no physical existence, such as trademarks, copyrights, patents and patent applications and property, such as loans, notes and other debt instruments, lease agreements, stock and other instruments of property ownership (whether the property is tangible or intangible).  Intangible property is personal property, and must be treated and disposed of as prescribed in financial assistance cost principles.

The Inventory module used by grantors and grant recipients to create, adjust, manage, approve and monitor real property and facility records pertaining to acquisition or disposal actions which serve a grant purpose and therefore have a Federal nexus.

Indian Self-Determination and Education and Assistance Act