University of Minnesota  Appendix

Examples of Unallowable Costs


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Please use the contact section in the governing 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