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

Back

Research Administration

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

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