List of Unallowable Costs for Federal Projects
The Office of Management and Budget (OMB) Circular A-21, Cost Principles for Educational Institutions
- Advertising
- Public Relations Costs
- Alcohol
- Alumni Activity Costs
- Bad Debts
- Local Civil Defense Project Costs not on Institution’s Premises
- Commencement and Convocation Costs
- Institution Furnished Automobile Costs for Personal Use
- Contingency Provision Costs
- Defense and Prosecution of Criminal and Civil Proceedings, Claims, Appeals and Patent Infringement Costs
- Depreciation Reserves Costs
- Donations or Contributions
- Entertainment Costs (include amusement, diversion and social activities)
- Executive Lobbying Costs
- Fines and Penalties (including late fees)
- Goods and Services for Personal Use
- Housing and Personal Living Costs
- Insurance Costs to Protect Against Defects in Institution’s Materials or Workmanship
- Interest, Fund-Raising and Investment Management Costs
- Lobbying Costs
- Losses on Other Sponsored Agreements
- Membership Costs in Civic Clubs, Community Organizations, Country Clubs, Social or Dining Clubs or Organizations
- Pre-agreement Costs Prior to Effective Date of Agreement
- Recruiting Costs for Help-Wanted Advertising
- Selling and Marketing Costs of Products or Services of the Institution
- Severance Costs in Excess of Institution’s Normal Severance Pay
- Specialized Service Facilities Charges in an amount more than Aggregate Costs of Service over a Long-Term Period
- Student Activity Costs
- Airfare Travel Costs in Excess of Lowest Available Commercial Discount Airfare or Customary Standard Coach Airfare
Additional information on unallowable costs can be found at:
PART 608 - STRENGTHENING HISTORICALLY BLACK COLLEGES AND UNIVERSITIES PROGRAM
webpage contact:
Title III