2 CFR § 200.438 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

§ 200.438 Entertainment and prizes.

Current through Aug 17, 2026 · Read all of Part 200

⚠ 1 pending change to Part 200

(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.

← § 200.437 Employee health and welfare costs.§ 200.439 Equipment and other capital expenditures. →