Further Reading — Chapter 11: The Budget

Rates, caps, and forms change constantly; always verify with your grants office and the current announcement.

The Rules (Primary Sources)

  • 2 CFR 200 (the Uniform Guidance), "Cost Principles" (Subpart E). The federal rulebook defining allowable, allocable, and reasonable costs, direct vs. indirect, and the cost categories. Dense but authoritative — the foundation under every federal budget. Skim the cost-principles sections.
  • NIH, "Develop Your Budget" and modular vs. detailed budget guidance (grants.nih.gov). Official guidance on NIH budget formats, the salary cap, person-months, and F&A. Essential for NIH applicants.
  • NSF PAPPG, budget sections, and the NSF budget form guidance. NSF's budget categories, rules, and the justification requirements.
  • Your institution's negotiated indirect-cost rate agreement (NICRA) and fringe rates. Get these from your grants/finance office — they are the actual numbers your budget must use.

Practical Budgeting Guides

  • O'Neal-McElrath, Winning Grants Step by Step, the budget chapters. Clear, practical guidance on building a nonprofit project budget and a budget narrative, including in-kind match.
  • Karsh & Fox, The Only Grant-Writing Book You'll Ever Need, the budget chapter. Accessible treatment of budget categories and common mistakes for nonprofit applicants.
  • Candid Learning and the Grantsmanship Center, budget resources. Free and low-cost guidance and templates for project budgets, especially for nonprofits without a grants office.

On Indirect Costs and Overhead

  • The "Overhead Myth" campaign (GuideStar, BBB Wise Giving Alliance, Charity Navigator) and related writing. On why the resistance to nonprofit overhead is often counterproductive — useful context for Section 11.4 and for justifying indirect costs (Chapter 12).
  • National Council of Nonprofits, resources on indirect costs and the de minimis rate. Practical guidance for nonprofits on recovering indirect costs under federal awards (including the 10% de minimis rate option).

Tools

  • A spreadsheet (any). The only tool a grant budget requires. Build the calculations (salary × effort + fringe; direct × indirect rate; year-over-year escalation) once and reuse the structure. Many funders and nonprofit-support organizations offer free budget templates — start from one in your funder's format.