Entertainment costs.
2 C.F.R. § 200.438
in effectEffective: 2024-07-01Costs of entertainment, including amusement, diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment have a programmatic purpose and are authorized either in the approved budget for the Federal award or with prior written approval of the Federal awarding agency.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-2.xmlFetched: 7/26/2026
