State Overhead
State Operating Budget Accounts
No overhead fees
IFR, DIFR and SUTRA Accounts
15% of deposits (20% on SUTRA Summer/Winter session main accounts)
State Fringe Benefits
State Operating Budget Accounts
The state budget pays for the fringe benefit costs
IFR, DIFR and SUTRA Accounts
Rates are established annually:
Non Federal Funds (general campus use)
63.95% for FY 2024-25
51.00% for FY 2025-26
Federal Funds Rate (RF use)
63.43% for 2024-25
59.59% for 2025-26
SUTRA Instructional
29.70% for 2024-25 (applied to Revenue)
51.00% for 2025-26 (applied to Labor exp)
Fringe benefit rates are NOT applied to State, SUTRA or IFR accounts for Student Payrolls or for Graduate Student Stipends.
Research Foundation
58.5% On Campus Research
26% Off Campus Research, Instruction, Other Sponsored Activities
38% On Campus Other Sponsored Activities
51% On Campus Instruction
61.5% On Campus Department of Defense Contracts
29% Off Campus Department of Defense Contracts
| Research Foundation Fringe Benefits | 2024-25 | 2025-26 |
| Regular Staff | 39.5% | 37.5% |
| Graduate Assistantship | 13% | 13% |
| Undergraduate Students | 5.5% | 5.5% |
| Summer Only | 14% | 14% |
| Post-Doctoral Rate | 31% | 28% |
Binghamton Foundation
Restricted Accounts
10% of deposits
All direct student support accounts are exempt from this fee (e.g. Scholarship, Fellowship,
Assistantship, Grant)
Agency and Endowment Accounts
Fee determined by the Binghamton Foundation Board of Director