Unallowable Costs

Most allowable costs fall into the broad direct cost categories of personnel, equipment, travel, supplies, publication of results, communication, consultants, and subcontracts. Basic Administrative and Operational costs are typically unallowable as direct costs on sponsored awards.

Some examples of basic administrative and operational costs are:

  • Office supplies, pens, paper, basic software, etc.
  • Local telephone and fax; telephone line and equipment charges
  • General clerical or secretarial assistance
  • Laptops and desktop personal computers
  • Postage, express mail
  • Hazardous waste disposal
  • Proposal preparation costs

Miscellaneous Unallowable Expenses

  • Alumnae/i activities
  • Commencement and convocation costs
  • Organized fundraisers
  • Lobbying (federal, state, or local)
  • Student activities
  • Bad debt costs
  • Selling and marketing costs
  • Fines and penalties
  • Sales tax
  • Alcohol
  • Flowers
  • Catering
  • Gifts
  • Meals (without a documented business purpose, including list of attendees)
  • Goods or services for personal use

Entertainment

  • Alcohol
  • Flowers
  • Catering
  • Gifts
  • Meals (without a documented business purpose, including list of attendees)
  • Goods or services for personal use