Participant support costs is a cost category is primarily used by the NSF, although the Uniform Guidance (2 CFR 200.75) defined it for all federal sponsors.
Budgeting Participant Support Costs
Participant support costs are exempt from overhead.
Awardee organizations must account for participant support costs separately. RAS recommends that a separate lower level WBS be established to manage these costs in accordance with NSF requirements.
Eligible Costs
Participant support costs can only be used for direct costs paid to or on behalf of participants in a sponsored conference or training activity. Room rental fees, catering, and supplies are not eligible for this category.
To qualify as a “participant”, a person must be the beneficiary of the educational component of a workshop, conference, or training. Participants may not be MIT employees, and should not be speakers or organizer in the sponsored activity.
Rebudgeting Participant Support Costs
Funds provided for NSF participant support costs may not be used for other categories of expense without the specific prior written approval of the cognizant NSF Program Officer.