Indirect costs of sponsored research projects and educational programs are as necessary as are the direct costs. This report demonstrates that they are real costs and that sponsors such as the Federal Government receive more than equitable treatment in the computation and application of indirect costs. The areas discussed include: the computation…

The philosophical underpinning of the purposes of the community college, an examination of the basis for state financial support from a philosophical viewpoint, and an analysis of the ways in which the various states have implemented that philosophy in financial support programs are the central focus of this report. The four current patterns of…