Historic Preservation and Restoration Grants do not reimburse the following costs:

1. (1) Any item not listed in the approved work-cost breakdown;
2. (2) Deficits;
3. (3) Contributions or donations to other organizations or individuals;

4. (4) Capital expenditures, defined as tangible property:

   1. (A) Costing one hundred dollars ($100) or more; and
   2. (B) Having a life span of two (2) or more years;
5. (5) Entertainment expenses, including refreshments, flowers, reception costs, etc.;
6. (6) Interest and other financial costs;
7. (7) Lobbying expenses;
8. (8) New construction (some exceptions apply);
9. (9) Interpretive expenses (some exceptions apply);
10. (10) New pavement of parking lots, roads, or walkways (some exceptions apply);
11. (11) Furnishings, draperies, or carpeting;
12. (12) Work done prior to grant award and after approved grant end date;
13. (13) Installation of artificial siding, incompatible replacement windows, or the use of incompatible materials of any type;
14. (14) Real estate, property acquisition costs, or legal filing fees; or
15. (15) Grant writing or grant administration fees.