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<br /> 14 <br />Indirect Costs – Unrecovered ALL with exceptions Unallowable for unrecovered indirect costs. <br />Allowable for projects with match requirements to use unrecovered <br />indirect costs as part of cost sharing or matching. Unrecovered indirect <br />cost means the difference between the amount charged to the Federal <br />award and the amount that could have been charged to the Federal <br />award under the potential recipient’s approved negotiated indirect cost <br />rate. <br />Insurance and <br />Indemnification <br />ALL Allowable as indirect costs for insurance and indemnification. <br />Lobbying ALL Unallowable as defined in 2 CFR § 200.450. <br />Meals ALL Unallowable for business meals when individuals decide to go to lunch <br />or dinner together when no need exists for continuity of a meeting. <br /> <br /> Such activity is considered an entertainment cost. <br />Unallowable for conference attendee breakfasts. It is expected <br />attendees will have adequate time to obtain this meal on their own <br />before a conference begins. <br />Unallowable for meal costs that duplicate a meeting participant’s per <br />diem or subsistence allowances. <br />Allowable for lunch or dinner meals if the costs are reasonable and a <br />justification is provided that such activity maintains the continuity of <br />the meeting, and to do otherwise will impose arduous conditions on <br />the meeting participants. <br />Allowable for meals consumed while in official travel status. They are <br />considered per diem expenses and should be reimbursed in accordance <br />with the organization’s established written travel policies. <br />Memberships, Subscriptions, <br />and Professional Activity <br />Costs <br />ALL Unallowable for costs of membership in any civic or community <br />organization. <br />Allowable for costs of membership in business, technical, and <br />professional organizations. <br />Organization Costs ALL Unallowable for costs of investment counsel and staff and similar <br />expenses incurred to enhance income from investments. <br />Allowable with prior approval for organization costs per 2 CFR § <br />200.455. <br />Participant Support Costs ALL Allowable for such items as stipends or subsistence allowances, and <br />registration fees paid to or on behalf of participants or trainees (but not <br />employees) in connection with approved conferences, training <br />projects, surveys, and focus groups. <br />Political Activities ALL Unallowable for development or participation in political activities in <br />accordance with provisions of the Hatch Act (5 U.S.C.§§ 1501-1508 and <br />§§ 7324-7326).