Indirect cost rate proposal means the documentation prepared by a non-Federal entity to substantiate its request for the establishment of an indirect cost rate as described in Appendix III to Part 200--Indirect (F&A;) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) through Appendix VII to Part 200--States and Local Government and Indian Tribe Indirect Cost Proposals of this part, and Appendix IX to Part 200--Hospital Cost Principles. [78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75880, Dec. 19, 2014]