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