The following costs are unallowable under any circumstances as charges to sponsored programs:
- Alcoholic beverages
- Bad debts
- Commencement or convocation costs
- Contingency provisions
- Contributions, donations, remembrances
- Entertainment, including amusement, diversion, and social activities and any costs directly associated with such costs such as tickets to shows or sports events, meals, lodging, rentals, transportation and gratuities.
- Student activity costs associated with the cost of publications, clubs, and similar discretionary student activities.
In addition, some sponsors specifically disallow other types of expenses normally allowable. PIs/PDs should refer to sponsor guidelines and OSR GCA guidance.
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