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  • Office of Research Administration

  • Grants and Funding: Allowable and Unallowable Direct Costs for Federal Grants

  • Allowable (A) and Unallowable (U) Costs for Federal Grants

    Important Note: This table represents the general rule; please refer to the NIH guidelines for specific exceptions, or contact your Research Administrator if you have questions.

    Cost
    Direct Cost
    Advertising and Public Relations Costs
    A
    Alcoholic Beverages
    U
    Communication Costs
    A
    Consultant Service
    A
    Contributions
    U
    Entertainment Costs
    U
    Equipment & Other Capital Expenditures
    A
    Goods or Services for Personal Use
    U
    Independent Research and Development
    U
    Lobbying
    U
    Maintenance & Repair Costs
    A
    Materials & Supplies
    A
    Meeting & Conference Registration Fees
    A
    Memberships, Subscriptions & Professional Activity Costs
    U
    Overtime, Extra-Pay Shift, and Multi-Shift Premiums
    A
    Preaward Costs - Up to 90 Days Prior to Award
    A
    Professional Service Costs
    A
    Publication and Printing Costs
    A
    Recruiting Costs
    A
    Renting Costs
    A
    Research Patient Care
    A
    Salaries and Wages
    A
    Termination or Suspension Costs for Grants
    U
    Training & Education
    A
    Transportation of Property, i.e., Freight, Express, Cartage, Postage
    A
    Travel Costs
    A