Budget requests should be inclusive of both direct and indirect costs. Funds should be allocated equitably among partners. Budgets should also account for costs associated with grantee expectations, including costs for dissemination activities to share findings with stakeholders. The Foundation’s maximum approved rate for indirect costs is 12% of all project costs (Personnel, Other Direct Costs, and Purchased Services) for colleges/universities and hospitals or health systems and up to 20% in indirect costs for non-profit organizations. More detailed guidance is provided in the Budget Preparation Guidelines in the RWJF Application and Review System.