Printed on: 01/24/2021. Please go to for the most current version of the Policy or related document.
University of Minnisota  Appendix

Examples of Unallowable Costs

Appendix to Policy

Costs that are specifically designated as unallowable costs by OMB Uniform Guidance include:

  • advertising expenses except for employee and subject recruitment
  • alcoholic beverages
  • alumni activities
  • bad debts
  • commencement and convocation costs
  • contingency provision costs
  • certain defense and prosecution of criminal and civil proceedings
  • entertainment costs
  • certain fines and penalties
  • goods and services for personal use
  • housing and personal living expenses for officers of the institution
  • insurance against defective work
  • interest, fund raising, and investment costs (excluding third party interest expenses)
  • lobbying costs
  • malpractice insurance that does not involve human subjects
  • membership in any civic or community organization, country club, social or dining club
  • public relations costs
  • selling and marketing costs
  • student activity costs
  • travel/subsistence costs of trustees

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