This May, 2010 report by the GAO to the House Committee on Budget explores the world of indirect non-profit costs and their potential for government grant reimbursement. The report seeks to weigh the many diverse shapes and practices of non-profit organizations in order to develop a coherent criteria to determine what type of indirect cost is worth subsidizing and what isn't. 

Throughout this report, indirect costs are defined as: "those that have been incurred for common or joint objectives and are not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results received. A cost may not be allocated to an award as an indirect cost if any other cost incurred for the same purpose, in like circumstances, has been assigned to an award as a direct cost."

For some non-profit organizations, this report could be a valuable tool for getting a sense of what expenditures you can expect to be covered when applying for federal, state and local grants.