The Grant Project
Free Reference Sheet
Every SF-424A Budget Line, Explained in Plain Language
The object class categories on a federal grant budget are not self-explanatory. This one-page sheet tells you exactly what goes where, and why it matters for your indirect cost recovery.
$1.25B+
secured in competitive funding
9
SF-424A categories decoded
1 page
no fluff, all signal
Built by specialists who work in federal grant compliance every day, for local governments and nonprofits. This sheet is a piece of that work, made free for you.
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What's inside
Five things most budget guides never make clear
- All nine SF-424A object class categories, with clear descriptions of what belongs in each
- The 2024 updated equipment threshold ($10,000 per unit) and why it changes your budget decisions
- The subaward rule that affects your MTDC base and your indirect cost recovery
- The per-unit test that keeps computing devices out of equipment and in your indirect base
- The three allowability tests every cost must pass, regardless of category
1 PAGE
The Grant Project
Federal Grant Budget Categories
a. Personnel
b. Fringe Benefits
d. Equipment
f. Contractual
j. Indirect Charges
Who this is for
The grant professionals writing budgets, reviewing budgets, or trying to explain a federal budget line to someone who has never seen an SF-424A.