Ineligible Costs

As outlined in the federal OMB Circular A-21, Cost Principles for Educational Institutions, some expenses cannot be reimbursed by government grants. Here is a partial list:

  • Advertising and public relations (unless for recruitment of employees or human subjects)
  • Alcoholic beverages
  • Alumni activities
  • Commencement or convocation costs
  • Contingency provisions
  • Charitable donations
  • Development or fundraising costs
  • Entertainment expenses
  • Gifts or personal services
  • Housing or personal living expenses for faculty or administrators
  • Investment management costs
  • Lobbying
  • Student activity costs
  • Trustee travel

There are many federal guidelines regulating grant programs, so it is important to carefully review the rules pertaining to your grant opportunity. If you have any questions with regards to planning your budget, please contact Carol Smith at or x5574.