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Code · CFR · Title 2 — Federal Financial Assistance · Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards · § 200.438

§ 200.438. Entertainment and prizes.

90 words·~1 min read·/us/cfr/t2/s§ 200.438·

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(a)Entertainment costs. Costs of entertainment, including amusement, diversion, and social activities and any associated costs (such as gifts), are unallowable unless they have a specific and direct programmatic purpose and are included in a Federal award.
(b)Prizes. Costs of prizes or challenges are allowable if they have a specific and direct programmatic purpose and are included in the Federal award. Federal agencies should refer to OMB guidance in M-10-11 "Guidance on the Use of Challenges and Prizes to Promote Open Government," issued March 8, 2010, or its successor.
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§ 200.438
Entertainment and prizes.
Fed. Reg.×2
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