may be used as cost may be used as cost may be used as cost sharing or matching (made sharing or matching sharing or matching to recipient) (made to recipient) (made to recipient) Employee morale, (13)-Allowable with (16)-Allowable with (13)-Allowable with health, and welfare restrictions restrictions restrictions costs Entertainment (14)-Unallowable (17)-Unallowable (14)-Unallowable costs Equipment and (15)-Allowability based on (18)-Allowability based (15)-Allowability based other capital specific requirements on specific requirements on specific requirements expenditures Fines and penalties (16)-Unallowable with (19)-Unallowable with (16)-Unallowable with exception exception exception Fundraising and (17)-Unallowable with (20)-Unallowable with (17)-Unallowable with investment exceptions exceptions exceptions management costs (Fundraising) Gains and losses (18)-Allowable with (21)-Allowable with (18)-Allowable with on depreciable restrictions restrictions restrictions assets (Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs) General (19)-Unallowable with Not specifically Not specifically government exceptions addressed addressed expenses Goods or services (20) Unallowable (22)-Unallowable (19)-Unallowable for personal use Housing and Not specifically addressed (23)-Unallowable (20)-Unallowable as personal living overhead costs expenses Idle facilities and (21)-Idle facilities - (24)-Idle facilities - (21)-Idle facilities - idle capacity unallowable with unallowable with unallowable with exceptions; idle capacity - exceptions; idle capacity exceptions; idle - allowable with restrictions - allowable with capacity allowable with restrictions restrictions Insurance and (22)-Allowable with (25)-Allowable with (22)-Allowable with
may be used as cost sharing or matching (made to recipient) may be used as cost sharing or matching (made to recipient) may be used as cost sharing or matching (made to recipient) Employee morale, health, and welfare costs (13)-Allowable with restrictions (16)-Allowable with restrictions (13)-Allowable with restrictions Entertainment costs (14)-Unallowable (17)-Unallowable (14)-Unallowable Equipment and other capital expenditures (15)-Allowability based on specific requirements (18)-Allowability based on specific requirements (15)-Allowability based on specific requirements Fines and penalties (16)-Unallowable with exception (19)-Unallowable with exception (16)-Unallowable with exception Fundraising and investment management costs (17)-Unallowable with exceptions (20)-Unallowable with exceptions (Fundraising) (17)-Unallowable with exceptions Gains and losses on depreciable assets (18)-Allowable with restrictions (Gains and losses on disposition of depreciable property and other capital assets and substantial relocation of Federal programs) (21)-Allowable with restrictions (18)-Allowable with restrictions General government expenses (19)-Unallowable with exceptions Not specifically addressed Not specifically addressed Goods or services for personal use (20) Unallowable (22)-Unallowable (19)-Unallowable Housing and personal living expenses Not specifically addressed (23)-Unallowable (20)-Unallowable as overhead costs Idle facilities and idle capacity (21)-Idle facilities - unallowable with exceptions; idle capacity - allowable with restrictions (24)-Idle facilities - unallowable with exceptions; idle capacity - allowable with restrictions (21)-Idle facilities - unallowable with exceptions; idle - capacity allowable with restrictions Insurance and (22)-Allowable with (25)-Allowable with (22)-Allowable with
pt3.docx