(a) The following transportation expenses are currently not eligible for transportation funding, however the data will be collected under the provisions in this subpart:

1. (1) Fuel and maintenance runs;
2. (2) Transportation home for medical or other emergencies;
3. (3) Transportation from school to treatment or special services programs;
4. (4) Transportation to after-school programs; and
5. (5) Transportation for day and boarding school students to attend instructional programs less than full-time at locations other than the school reporting the mileage.

(b) Examples of after-school programs covered by paragraph (a)(4) of this section include:

1. (1) Athletics;
2. (2) Band;
3. (3) Detention;
4. (4) Tutoring, study hall and special classes; and
5. (5) Extra-curricular activities such as arts and crafts.